Each attorney, certified public accountant, and enrolled practitioner shall exercise due diligence in:

1. (a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to Bureau matters;
2. (b) Determining the correctness of any representations made by him or her to the Bureau; and
3. (c) Determining the correctness of any information which he or she imparts to a client with reference to any matter administered by the Bureau.