21 NCAC 08N .0301. PROFESSIONAL JUDGMENT

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(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; 57C‑2‑01; 93‑12(9);

Eff. April 1, 1994.

                    
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