SECTION .0300 - RULES APPLICABLE TO ALL CPAs WHO USE THE CPA TITLE IN OFFERING OR RENDERING PRODUCTS OR SERVICES TO CLIENTS

21 NCAC 08N .0301         PROFESSIONAL JUDGMENT

(a)  Professional Judgment.  A CPA shall not subordinate the CPA's professional judgment to non‑CPAs.

(b)  Tax Practice.  In tax practice, the CPA may resolve doubt in favor of the CPA's client as long as there is reasonable support for the CPA's position.

History Note:        Authority G.S. 55B‑12; 57D-2-02; 93‑12(9);

Eff. April 1, 1994;

Readopted Eff. February 1, 2016.