21 N.C. Admin. Code 8N.0301

Current through Register Vol. 39, No. 13, January 2, 2025

Section 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.

21 N.C. Admin. Code 08N .0301

Authority G.S. 55B-12; 57D-2-02; 93-12(9);
Eff. April 1, 1994;
Readopted Eff. February 1, 2016.

Authority G.S. 55B-12; 57C-2-01; 93-12(9);
Eff. April 1, 1994.

Amended by North Carolina Register Volume 30, Issue 17, March 1, 2016 effective 2/1/2016.