Final answer:
The Statements on Standards for Tax Services (SSTS) and Code of Professional Conduct were issued by the American Institute of CPAs (AICPA).
Step-by-step explanation:
The Statements on Standards for Tax Services (SSTS) and Code of Professional Conduct are professional standards for tax professionals.
These standards were issued by the American Institute of CPAs (AICPA), which is a professional organization that sets ethical and professional standards for certified public accountants.