Which of the following is NOT a source of a tax practitioner's professional responsibilities?

• A. AICPA Code of Professional Conduct
• B. Treasury Department Circular 230
• C. Internal Revenue Code (IRC)
• D. Generally Accepted Auditing Standards (GAAS)

Answer: (D)

Verified step by step guidance

1. Understand the context of the question: The problem is asking which of the listed options is NOT a source of a tax practitioner's professional responsibilities. This requires knowledge of the professional standards and guidelines relevant to tax practitioners.
2. Review the AICPA Code of Professional Conduct: This code provides ethical guidelines and professional standards for accountants, including tax practitioners. It is a valid source of professional responsibilities.
3. Examine Treasury Department Circular 230: Circular 230 outlines rules and regulations governing practice before the IRS, including ethical standards for tax practitioners. It is another valid source of professional responsibilities.
4. Analyze the Internal Revenue Code (IRC): The IRC is the federal tax law in the United States and includes provisions that tax practitioners must follow. It is also a valid source of professional responsibilities.
5. Evaluate Generally Accepted Auditing Standards (GAAS): GAAS pertains to auditing practices and is not directly related to tax practitioner's professional responsibilities. Therefore, GAAS is the correct answer as it is NOT a source of a tax practitioner's professional responsibilities.