Final answer:
CPAs must comply with SSAE when issuing audit reports on internal control, not when providing tax advisory services or preparing tax returns.
Step-by-step explanation:
A CPA is required to comply with the provisions of Statements on Standards for Attestation Engagements (SSAE) when they are engaged to issue audit reports on internal control.
The SSAE provides guidelines for CPAs to follow when they are performing services that involve issuing or presenting information on the subject matter that is the responsibility of another party. This includes but is not restricted to services such as examining, reviewing, or applying agreed-upon procedures to subject matter, or an assertion about the subject matter, which is not a financial statement audit.
Tax advisory services and preparation of individual tax returns do not typically require adherence to the SSAE.