New Jersey Administrative Code
Title 13 - LAW AND PUBLIC SAFETY
Chapter 29 - NEW JERSEY STATE BOARD OF ACCOUNTANCY
Subchapter 3 - RULES OF PROFESSIONAL CONDUCT
Section 13:29-3.2 - Integrity and objectivity
Universal Citation: NJ Admin Code 13:29-3.2
Current through Register Vol. 56, No. 18, September 16, 2024
A licensee or the licensee's firm shall not knowingly misrepresent facts, and when engaged in the practice of public accounting, including the rendering of tax and management advisory services, shall not subordinate the licensee's judgment to others. In tax practice, a licensee or the licensee's firm may resolve doubt in favor of the licensee's client as long as there is reasonable support for the licensee's position.
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