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 11.23 - Competence
Universal Citation: 49 PA Code ยง 11.23
Current through Register Vol. 54, No. 44, November 2, 2024
A licensee may not undertake any engagement for the performance of professional services which he cannot reasonably expect to complete with due professional competence including compliance, when applicable, with §§ 11.27 and 11.28 (relating to auditing standards and other technical standards; and accounting principles).
The provisions of this §11.23 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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