TITLE 68: PROFESSIONS AND OCCUPATIONS
CHAPTER VII: DEPARTMENT OF FINANCIAL AND PROFESSIONAL REGULATION
SUBCHAPTER b: PROFESSIONS AND OCCUPATIONS
PART 1430 PUBLIC ACCOUNTING ACT (PROFESSIONAL CONDUCT)
SECTION 1430.1020 INTEGRITY AND OBJECTIVITY
Section 1430.1020 Integrity and Objectivity
A registered public accountant shall not knowingly misrepresent facts and, when engaged in the practice of public accounting, including the rendering of tax and management advisory services, shall not subordinate his judgment to others. In tax practice, a registered public accountant may resolve doubt in favor of his client as long as there is reasonable support for his position.