49 Pa. Code § 11.22

Current through Register Vol. 54, No. 45, November 9, 2024
Section 11.22 - Integrity and objectivity

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.

49 Pa. Code § 11.22

The provisions of this §11.22 adopted September 1, 1963; amended August 15, 1980, effective 8/16/1980, 10 Pa.B. 3354.

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)).