AICPA should revise SRTP No. 6 to reflect authority on amended returns. : An article from: The Tax Adviser

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This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on May 1, 1996. The length of the article is 788 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The lack of statutory authority for filing an amended tax return should be reflected by the American Institute of CPAs in its Statement on Responsibilities in Tax Practice No. 6. The statement identifies the ethical requirements that a certified public accountant must meet when the accountant learns that a client has failed to file a prior year return or has made errors in a prior return. Since the IRS and the US Supreme Court have found that accepting an amended return is solely within the discretion of the IRS, there should be no ethical requirements related to filing amended returns.

Citation Details
Title: AICPA should revise SRTP No. 6 to reflect authority on amended returns. (American Institute of CPAs, Statement on Responsibilities in Tax Practice)
Author: Stuart R. Josephs
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1996
Publisher: American Institute of CPA’s
Volume: 27 Issue: n5 Page: 276(2)

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