Ga. Comp. R. & Regs. 20-12-.03
Current through Rules and Regulations filed through October 29, 2024
A licensee shall not in the performance of professional services knowingly misrepresent facts, nor subordinate his or her judgment to others. In tax practice, however, a licensee may resolve doubt in favor of his or her client as long as there is reasonable support for his or her position.
Ga. Comp. R. & Regs. R. 20-12-.03
O.C.G.A. Secs. 43-3-8, 43-3-21.