职业道德与税务实践责任.pdfVIP

I.EthicsandResponsibilitiesinTaxPrac.t..i.c..eR1-1

A.TreasuryDepartmentCircular230R1-1

B.AICPAStatementsonStandardsforTaxServices(SSTS)R1-7

C.InternalRevenueCodeof1986R1-12

II.LicensingandDisciplinarySy.s..t.e..m...sR1-16

A.StateBoardsofAccountancyR1-16

B.AmericanInstituteofCertifiedPublicAccountants(AICPA)R1-17

C.OtherRegulatoryBodiesR1-18

III.LegalDutiesandResponsibi.l.i.t.i.e..sR1-20

A.DutiesandLiabilitiestoClientsandThirdPartiesR1-20

B.FederalStatutoryLiabilityR1-23

C.LegalConsiderationsAffectingtheAccountantsResponsibilityR1-26

ClassQuestionsR1-32

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I.EthiacnsRedoniisliptieisnbatie.Rs1‑1TxPrcc

A.部230号.R1‑1

B.AICPA关于税务服务(SSTS)的.R1‑7

C.1986年国内法.R1‑12

II.Licenisnganiidlctep.R1‑16rySysms

A.州.R1‑16

B.师(AICPA).R1‑17

C.其他机构.R1‑18

III.L权D利和权s利.Rd1‑20spsbs

A.对客户和第的义务和责任.R1‑20

B.法定责任.R1‑23

C.影响师责任的法律考虑因素.R1‑26

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