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How might these standards impact the tax practice of a CPA? Choose one specific standard to explore. If there is a rule in Circular 2

How might these standards impact the tax practice of a CPA? Choose one specific standard to
explore. If there is a rule in Circular 230 that addresses this issue, how is the AICPA SSTS
standard similar or different from Circular 230? If Circular 230 does not address this SSTS
standard, why might this be the case?

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