After making contact, SG-1 learn that the inhabitants are all neurologically connected to a central computer known as The Link, from which they can access any information, at any time. In the episode, Stargate Command discovers a civilization living in a seemingly perfect dome on an otherwise toxic, unliveable planet. The episode was written by Joseph Mallozzi and Paul Mullie and was directed by Martin Wood. It was first broadcast on the Sci-Fi Channel on July 11, 2003. Respondents may also submit a PDF version of their response for posting to the AICPA website." Revisions" is the 5th episode from the seventh season of the science fiction television series Stargate SG-1 and is the 137th episode overall. Unless the respondent explicitly permits otherwise, comments will be posted without the sender’s email address. Alternatively, you may email your submission to: may be submitted in Word format or directly in the body of the email with an appropriate signature (name, firm). Please submit comments via our online form. The AICPA will consider all responses received on or before Dec. Written comments on the ED and ITC will become part of the public record of the AICPA and will be available on the AICPA’s website after Dec. When a respondent agrees with proposals in the ED or ITC, it will be helpful for the AICPA to be aware of this view. Comments are most helpful when they refer to specific questions and include the reasons supporting the respondent’s view. Respondents are asked to comment on the proposed changes and questions in the ED and the ITC. Upon completion of the examination, the member should review any documents or computations detailing the examination results for the correctness and discuss with the taxpayer consequences of agreeing to these conclusions. The member should consider if the taxpayer’s conduct may be fraudulent or criminal and, if so, advise the taxpayer to retain legal counsel and refrain from further representation. With taxpayer approval, a member should provide information that taxing authorities request on a timely basis unless there is a good faith belief that the information is privileged. The member should also take appropriate steps to ensure compliance with all relevant professional and regulatory obligations when representing a taxpayer and act with integrity and professionalism in all dealings with the taxing authorities. A member, and individuals working with or for the member, should have or take steps to obtain technical competence in the subject matter involved. The AICPA is proposing a new standard related to representing tax clients before taxing authorities. Since then, tax practices have expanded to offer a wide variety of services, including tax representation services. At that time, tax preparation was the overwhelming service that members provided. This alignment is intended to assist members in applying standards to specific tax practice situations and to help them understand the scope and expectations of these standards.īest practices that were the forerunner of the existing SSTSs were written over 50 years ago. The existing standard related to tax advisory services (Standard 3) and the new standard related to representation services (Standard 4) were determined to be unique and have been separately stated. Because the proposed new standards around data protection and reliance on tools apply to different types of tax services, they were also included with the general standards. This revision project has reorganized the standards so that most of the existing standards have been incorporated into either general standards (Standard 1) or compliance standards (Standard 2). When drafting the original standards, most tax services provided were compliance-oriented and involved tax return preparation. The existing standards broadly applied to all types of tax services and were drafted to be general, to allow for their use, no matter what kind of tax service was being delivered. Standard 4 includes guidance for members providing tax representation services (new standard). Standard 3 includes guidance specific to providing tax advice. Standard 2 includes tax return preparation guidance. Standard 1 includes general tax guidance with broad applicability (includes new standards on data protection and reliance on tools). Included in its efforts to update the SSTSs, the SSTS Revision Task Force developed a new practice-based organizational structure for the standards.
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