Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 49 - PROFESSIONAL AND VOCATIONAL STANDARDSPart I - DEPARTMENT OF STATESubpart A - PROFESSIONAL AND OCCUPATIONAL AFFAIRSChapter 11 - STATE BOARD OF ACCOUNTANCY
RELATIONS WITH CLIENTS AND PUBLIC
Section 11.23 - Competence

49 Pa. Code § 11.23

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Current through Register Vol. 54, No. 45, November 9, 2024
Section 11.23 - Competence

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).

49 Pa. Code § 11.23

The provisions of this §11.23 adopted September 1, 1963; amended December 11, 1970, effective 12/12/1970, 1 Pa.B. 636; amended August 15, 1980, effective 8/16/1980, 10 Pa.B. 3354.

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)).