21 NCAC 08N .0207         VIOLATION OF TAX LAWS

A CPA shall not knowingly violate any state or federal tax laws or regulations in handling the CPA's personal business affairs, the business affairs of an employer or client, or the business affairs of any company owned by the CPA.

History Note:        Authority G.S. 93-12(9);

Eff. April 1, 1994;

Amended Eff. February 1, 2011;

Readopted Eff. February 1, 2016.