North Carolina Administrative Code
Title 21 - OCCUPATIONAL LICENSING BOARDS AND COMMISSIONS
Chapter 08 - CERTIFIED PUBLIC ACCOUNTANT EXAMINERS
Subchapter N - PROFESSIONAL ETHICS AND CONDUCT
Section .0300 - RULES APPLICABLE TO ALL CPAS WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS
Section 08N .0301 - PROFESSIONAL JUDGMENT
Universal Citation: 21 NC Admin Code 08N .0301
Current through Register Vol. 39, No. 6, September 16, 2024
(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.
Authority
G.S.
55B-12;
57D-2-02;
93-12(9);
Eff. April 1, 1994;
Readopted Eff. February 1,
2016.
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