The AICPA Tax Division’s proposed Statement on Standards for Tax Services no. 9, Quality Control, will provide a basis of an educational effort by the Tax Division. The proposed standard was exposed for public comment in December 2005. After reviewing the comments, the AICPA Tax Executive Committee decided early this year not to move forward with it as an enforceable standard. While acknowledging the importance of quality control for tax practices, nearly all the 60 comments opposed making it an enforceable standard. Among the objections: Respondents thought enforcement would have required tax peer review, which the Tax Executive Committee wasn’t considering implementing.