The Statements on Standards for Tax Services apply to members of the AICPA,a state bar association,and all Enrolled Agents.

Name: The Statements on Standards for Tax Services apply to members of the AICPA,a state bar association,and all Enrolled Agents.
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The Statements on Standards for Tax Services (SSTS) apply specifically to members of the American Institute of Certified Public Accountants (AICPA) and not to members of a state bar association or all Enrolled Agents.

The Statements on Standards for Tax Services Apply to Members