Section .0300 - Rules Applicable To All Cpas Who Use The Cpa Title In Offering Or Rendering Products Or Services To Clients

Link to law: http://reports.oah.state.nc.us/ncac/title 21 - occupational licensing boards and commissions/chapter 08 - certified public accountant examiners/subchapter n/21 ncac 08n .0301.html
Published: 2015

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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;

93‑12(9);

Eff. April 1, 1994.