Statements on Standards for Tax Services (SSTSs) have been issued by the Tax Executive Committee of the AICPA. The SSTSs
A. Apply only to federal income tax engagements
B. Are enforceable under the AICPA Code of Professional Conduct
C. Also have been approved by the Council of the AICPA.
D. Are applicable to all CPAs, not just members of the AICPA.
Answer: B