Rule 20-12-.03. Integrity and Objectivity

A licensee shall not in the performance of professional services knowingly misrepresent facts, nor subordinate his or her judgment to others. In tax practice, however, a licensee may resolve doubt in favor of his or her client as long as there is reasonable support for his or her position.

Authority: O.C.G.A. Secs. 43-3-8, 43-3-21.

History. Original Rule entitled "Integrity and Objectivity" was filed on February 9, 1978; effective March 1, 1978.

Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.