Fla. Admin. Code R. 61H1-21.002
Current through Reg. 50, No. 119; June 18, 2024
A certified public accountant shall not knowingly misrepresent facts, and, when engaged in the practice of public accounting, shall not subordinate his/her judgment to others including but not limited to clients, employers or other third parties. In tax practice, a certified public accountant may resolve doubt in favor of his/her client as long as there is reasonable support for his/her position.
Fla. Admin. Code Ann. R. 61H1-21.002
Rulemaking Authority 473.304, 473.315 FS. Law Implemented 473.315 FS.
New 12-4-79, Formerly 21A-21.02, Amended 6-4-86, Formerly 21A-21.02, 21A-21.002, Amended 12-10-09.