Internal Revenue Code (IRC): Federal tax legislation that governs tax regulations, compliance requirements, and defines tax practitioner responsibilities and standards
Treasury Department Circular 230: Regulatory document that governs practice before the IRS, sets professional standards for tax advisors, and outlines ethical requirements and duties
AICPA Standards: Professional standards including code of conduct, requirements for engagement letters, and confidentiality obligations set by the American Institute of Certified Public Accountants
State-Specific CPA Regulations: State-level requirements for tax practitioners, including local licensing and practice requirements
Internal Revenue Service Regulations: IRS-specific rules regarding tax preparer registration, PTIN requirements, and e-filing obligations
Gramm-Leach-Bliley Act: Federal legislation governing privacy requirements for financial information and data security obligations
State Privacy Laws: State-specific legislation regarding handling of personal information and data breach notification requirements
Sarbanes-Oxley Act: Federal law establishing requirements for public company engagements and independence requirements in accounting practices
FTC Regulations: Federal Trade Commission regulations covering identity theft prevention requirements and consumer protection standards
Professional Liability Considerations: Legal and practical requirements regarding limitation of liability provisions, insurance requirements, and risk management protocols
