Integrity and objectivity
Effective Mar 5, 2026Ark. R. 2026-21 (eff. March 5, 2026)Arkansas Code § 17-12-203
(a) In the performance of professional services, a licensee:
- (1) Shall maintain objectivity and integrity;
- (2) Shall be free of conflicts of interest; and
- (3) Shall not knowingly misrepresent facts nor subordinate judgment to others.
- (b) In tax practice, however, a licensee may resolve doubt in favor of the client as long as there is reasonable support for their position.