N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-3.2

Current through Register Vol. 46, No. 50, December 11, 2024

Section 2600-3.2 - Best practices

The best practices set forth in section 2600-4.3(k) of this Part are statements of practices for all tax return preparers to aspire to achieve. A violation of a best practice will not alone constitute an act of misconduct by the preparer sufficient to support a disciplinary action.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-3.2