Internal Revenue Code: Federal tax law that governs all aspects of tax preparation and reporting requirements
Treasury Department Circular 230: Regulations governing practice before the Internal Revenue Service, including professional responsibility standards
FTC Regulations: Federal Trade Commission regulations regarding professional services and consumer protection
AICPA Professional Standards: Comprehensive guidelines established by the American Institute of CPAs for professional accounting practice
Statements on Standards for Tax Services: Professional standards specifically governing tax services provided by accounting professionals
Statements on Standards for Accounting and Review Services: Professional standards governing review and compilation engagements
State Accountancy Laws: State-specific regulations governing accounting practice and professional requirements
State Professional Licensing Requirements: Licensing and certification requirements specific to each state for professional accounting practice
State Ethics Requirements: State-specific ethical guidelines and requirements for professional conduct
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain information-sharing practices and protect sensitive data
State Privacy Laws: State-specific requirements for handling and protecting client data and personal information
IRS Data Security Requirements: Specific guidelines from the IRS regarding protection of taxpayer data and information
State Contract Laws: General contract law principles and requirements specific to each state
Statute of Frauds: Legal requirement that certain contracts must be in writing to be enforceable
Professional Liability Considerations: Legal framework governing professional liability and standards of care
State Liability Limitations: State-specific rules regarding limitations on professional liability
Insurance Requirements: Professional liability insurance requirements and considerations for accounting practice
