week 6 discusion thread 3

1) For the IRS, look under Treasury Department Circular No. 230, "Regulations Governing Practice before the Internal Revenue Service". How does this area apply to being a CPA and completing tax returns for clients?  How does this apply to our question this week?

2) What is the relationship between GAAS and Statements on Auditing Standards? How do international auditing standards differ from GAAS?