Blue Co$.,$ a privately held entity, asked its tax accountant, Cook, a CPA in public practice, to prepare its financial statements in conjunction with preparation of Blue's tax return. These financial statements will be presented alongside the entity's tax return for various purposes $($e$.$g$.,$ they will be provided to a bank from which Blue Co$.$ has an outstanding loan$).$ The standards that apply in this situation are:

Blue Co$.,$ a privately held entity, asked its tax accountant, Cook, a CPA in public practice, to prepare its financial statements in conjunction with preparation of Blue's tax return. These financial statements will be presented alongside the entity's tax return for various purposes $($e$.$g$.,$ they will be provided to a bank from which Blue Co$.$ has an outstanding loan$).$ The standards that apply in this situation are:

Statements on Standards for Tax Services.

Statements on Standards for Accounting and Review Services.

Statements on Responsibilities in Unaudited Financial Services.

Statements on Standards for Attestation Engagements.