AICPA Standards: American Institute of Certified Public Accountants Professional Standards that govern the conduct and responsibilities of accounting professionals
SSARS: Statements on Standards for Accounting and Review Services which provide guidance for accountants performing review and compilation engagements
Sarbanes-Oxley Act: 2002 federal law that established enhanced standards for public company boards, management, and accounting firms, particularly relevant if dealing with public companies
IRS Circular 230: Treasury Department regulations governing practice before the IRS, including requirements for tax advice and documentation
State Board Regulations: Specific regulations set by State Boards of Accountancy that govern CPA practice within each state jurisdiction
GAAP: Generally Accepted Accounting Principles - the standard framework of guidelines for financial accounting and reporting
GAAS: Generally Accepted Auditing Standards - systematic guidelines used by auditors when conducting audits
Professional Code of Conduct: Ethical and professional guidelines established by accounting bodies that CPAs must follow in their practice
GLBA: Gramm-Leach-Bliley Act requirements for privacy and data protection in financial services, including accounting practices
Liability Requirements: Professional liability considerations including state-specific limitations and insurance requirements for accounting practices
Documentation Standards: Requirements for record retention, documentation methods, and electronic communication standards in accounting practice
