N.J. Admin. Code § 13:29-3.2
Current through Register Vol. 56, No. 21, November 4, 2024
A licensee or the licensee's firm 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 the licensee's judgment to others. In tax practice, a licensee or the licensee's firm may resolve doubt in favor of the licensee's client as long as there is reasonable support for the licensee's position.
N.J. Admin. Code § 13:29-3.2
See: 14 New Jersey Register 895(a), 14 New Jersey Register 1309(b).
Deleted old text concerning obligations and responsibilities of practice and added new text concerning integrity and objectivity.
Amended by R.2000 d.222, effective 6/5/2000.
See: 32 New Jersey Register 987(a), 32 New Jersey Register 2089(a).
Substituted the licensee's for his throughout.