Accountants -- Professional ethics -- History;Tax accounting -- Standards -- United States;Tax consultants -- Professional ethics -- United States
The paper traces the development of the accounting profession's own standards relating to tax practice. When appropriate, the nature and effect of government regulation on the profession's own standards are noted. It was determined that the...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws;Accounting -- Quality control