Check this out. http://tax.aicpa.org/NR/rdonlyres/59F11538-2F23-4583-84A5-ED06D01CDBCC/0/SSTS_Online_PDF.pdf I guess that few of us on this forum are members of AICPA, but clients can still hold practitioners to common industry standards of ethical behavior. For 2010, this organization is raising the bar a bit more. In particular, it is no longer enough that a position on a return one signs be non-frivolous. Now it must have a realistic possibility of success, or at least a "reasonable ba