SECTION .0300 - RULES APPLICABLE TO ALL CPAs WHO USE THE CPA
TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS
21 NCAC 08N .0301 PROFESSIONAL JUDGMENT
(a) Professional Judgment. A CPA shall not
subordinate the CPA's professional judgment to non‑CPAs.
(b) Tax Practice. In tax practice, the CPA
may resolve doubt in favor of the CPA's client as long as there is reasonable
support for the CPA's position.
History Note: Authority G.S. 55B‑12; 57C‑2‑01;
Eff. April 1, 1994.