AICPA SSTS — Statements on Standards for Tax Services
AICPA SSTS — Statements on Standards for Tax Services — 50% covered.
4 requirements · 0 enforced · 4 designed · 0 advisory · 0 deferred.
Source: The AICPA Statements on Standards for Tax Services (SSTS, revised effective 2024) are the enforceable ethical standards for AICPA members in tax practice. They set the standard for recommending or signing a tax-return position (reasonable basis / realistic possibility of success, with disclosure where appropriate), require reasonable inquiry and reliance only on reasonable information, address the form and content of advice to taxpayers, and require members to maintain competence. KYE Protocol™ governs whether an AI-generated tax position / advice may PROCEED to a consequential action under a named member's authority, with the SSTS reasonable-basis and inquiry standards recorded before the action. KYE does not determine the correct treatment or judge whether the standard is met. · License: AICPA SSTS are published professional standards; KYE registry cites the statements for mapping purposes and reproduces no standard text.
By category
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Tax-return positions (SSTS No. 1) | 2 | 0 | 2 | 0 | 0 | 50% |
| Data & reasonable inquiry (SSTS No. 3) | 1 | 0 | 1 | 0 | 0 | 50% |
| Form & content of advice (SSTS No. 7) | 1 | 0 | 1 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
aicpa-ssts.ssts1-reasonable-basis |
SSTS No. 1: reasonable-basis / realistic-possibility standard recorded before the position is taken | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/25-EDGE-GOVERNANCE.md |
aicpa-ssts.ssts1-disclosure |
SSTS No. 1: adequate disclosure determined for positions that require it | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
aicpa-ssts.ssts3-reasonable-inquiry |
SSTS No. 3: reasonable inquiry & reliance on data captured in provenance | designed | rule_packs: kye:rule-pack:tax-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
aicpa-ssts.ssts7-form-of-advice |
SSTS No. 7: form & content of advice signed off by a named member | designed | rule_packs: kye:rule-pack:tax-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |