Internal Revenue Code (IRC): Primary federal tax law that establishes rules for income taxation, tax procedures, and compliance requirements
IRS Circular 230: Federal regulations governing practice before the Internal Revenue Service, including professional responsibilities and ethical conduct
Taxpayer First Act: Legislation focused on IRS reform, taxpayer rights, and modernization of IRS services and systems
Tax Cuts and Jobs Act (TCJA): Major tax reform legislation affecting various aspects of individual and business taxation
AICPA Professional Standards: Comprehensive guidelines for certified public accountants covering ethics, quality control, and professional practice
Statements on Standards for Tax Services (SSTS): Professional standards specifically governing tax practice and responsibilities of tax practitioners
Statements on Standards for Accounting and Review Services (SSARS): Professional standards for CPAs performing accounting and review services for private companies
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain information-sharing practices and protect sensitive data
FTC Safeguard Rules: Federal regulations requiring financial institutions to protect customer information through comprehensive security programs
State Board of Accountancy Regulations: State-specific rules governing the practice of accounting and requirements for maintaining CPA licensure
Sarbanes-Oxley Act: Federal law establishing enhanced standards for corporate accountability and financial disclosures
PCAOB Requirements: Standards and rules for accounting firms that audit public companies, established by the Public Company Accounting Oversight Board
Professional Liability Statutes: State-specific laws governing the time limits for filing claims against professional service providers and liability requirements
Consumer Protection Laws: Federal and state regulations protecting consumers from unfair practices and establishing requirements for professional service contracts
