AICPA SSTS — Statements on Standards for Tax Services

AICPA SSTS — Statements on Standards for Tax Services — 50% of in-scope requirements covered.

4 requirements · 4 in scope (4 designed). The 50% is weighted over the in-scope base.

AICPA SSTS: requirement → the KYE™ artefact that enforces it

Demo data

You learn: Which requirements KYE™ enforces at runtime and with which artefact. You can: Walk the requirements.

  1. ssts1-reasonable-basis · designed

    SSTS No. 1: reasonable-basis / realistic-possibility standard recorded before the position is taken

    Rule packs: kye:rule-pack:tax-governance · Constitution: 25 edge governance

  2. ssts1-disclosure · designed

    SSTS No. 1: adequate disclosure determined for positions that require it

    Rule packs: kye:rule-pack:tax-governance · Constitution: 12 purpose permission

  3. ssts3-reasonable-inquiry · designed

    SSTS No. 3: reasonable inquiry & reliance on data captured in provenance

    Rule packs: kye:rule-pack:tax-governance · Constitution: 13 resilience loop

  4. ssts7-form-of-advice · designed

    SSTS No. 7: form & content of advice signed off by a named member

    Rule packs: kye:rule-pack:tax-governance · Constitution: 36 governedui

How this widget is built
Demonstrates
KYE™ Compliance Mapping Rail™
Components
  • Framework requirement (clause)
  • Coverage status
  • KYE™ enforcement artefact (event, decision-record field, Evidence Pack™ entry)
Flow
Clause → status → the KYE™ artefact that enforces it, enforced requirements first. Architecture diagram
Used on

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

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Tax-return positions (SSTS No. 1)2020050%
Data & reasonable inquiry (SSTS No. 3)1010050%
Form & content of advice (SSTS No. 7)1010050%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
aicpa-ssts.ssts1-reasonable-basisSSTS No. 1: reasonable-basis / realistic-possibility standard recorded before the position is takendesignedrule_packs: kye:rule-pack:tax-governance
dictionaries: internal
constitution_refs: constitution/25-EDGE-GOVERNANCE.md
aicpa-ssts.ssts1-disclosureSSTS No. 1: adequate disclosure determined for positions that require itdesignedrule_packs: kye:rule-pack:tax-governance
dictionaries: internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md
aicpa-ssts.ssts3-reasonable-inquirySSTS No. 3: reasonable inquiry & reliance on data captured in provenancedesignedrule_packs: kye:rule-pack:tax-governance
dictionaries: internal
constitution_refs: constitution/13-RESILIENCE-LOOP.md
aicpa-ssts.ssts7-form-of-adviceSSTS No. 7: form & content of advice signed off by a named memberdesignedrule_packs: kye:rule-pack:tax-governance
constitution_refs: constitution/36-GOVERNEDUI.md

Canonical KYE™ surfaces referenced on this page: KYE Protocol™.