Certain Procedural Aspects
Of Preparing Returns
This Statement considers the responsibility of the CPA in
connection with the following procedural aspects of preparing
federal tax returns:
1. Examination of supporting data.
2. Use of prior years’ returns.
3. Modification of the preparer's declaration.
In preparing a return, the CPA ordinarily may rely on information
furnished by his client. He is not required to examine
or review documents or other evidence supporting the client’s
information in order to sign the preparer’s declaration. Although
the examination of supporting data is not required, the CPA
should encourage his client to provide him with supporting data
The CPA should make use of his client’s returns for prior
years whenever feasible.
C o p y r ig h t 1973 by t h e A m e r ic a n I n s t i t u t e o f C e r t i f i e d P u b l i c A c c o u n t a n t s , In c .
6 6 6 F i f t h A v e n u e , N ew Y o r k , N. Y . 10019
Issued by the Division of Federal Taxation of the
American Institute of Certified Public Accountants
IN TAX PRACTICE