Abstract
The article offers information on the responsibilities of Cetified Public Accountants who act as tax preparers, focusing on the role and jurisdiction of the Tax Practice Responsibilities Committee (TPRC) of the American Institute of Certified Public Accountants (AICPA). It highlights the function of TPRC in the oversight efforts of the U.S. Internal Revenue Service and Congress in the tax preparation aspect of tax practice. It notes that the broadened scope of regulations and changes in penalties require higher levels of competency for tax professionals.