The American Tax Policy Institute's primary purpose is to promote and facilitate non-partisan scholarly research, analysis and discussion of U.S. federal, state and local tax policy issues. ATPI supports cutting-edge scholarship in law, accounting or economics that will aid policy makers and administrators and improve our tax system.
ITEP's mission is to ensure that elected officials, the media, and the general public have access to accurate, timely, and straightforward information that allows them to understand the effects of current and proposed tax policies. ITEP's work focuses particularly on issues of tax fairness and sustainability.
The Center is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government who provide timely, accessible analysis and facts about tax policy to policymakers, journalists, citizens, and researchers.
The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections— the Principles and the Rules, and governs the performance of professional services by members. These are the current (2014) version of the AICPA code.
The AICPA’s Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. The SSTSs apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing services.