Pennsylvania Code
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDS
Part I - DEPARTMENT OF STATE
Subpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRS
Chapter 11 - STATE BOARD OF ACCOUNTANCY
RELATIONS WITH CLIENTS AND PUBLIC
Section 11.22 - Integrity and objectivity
Universal Citation: 49 PA Code ยง 11.22
Current through Register Vol. 54, No. 44, November 2, 2024
A licensee may not in the performance of professional services knowingly misrepresent facts, nor subordinate his judgment to others; in tax practice, however, a licensee may resolve doubt in favor of his client as long as there is reasonable support for his position.
The provisions of this §11.22 issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(a)(10)-(12) of the CPA Law (63 P. S. § 9.3(a)(10)-(12)).
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