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24.201.705    INTEGRITY AND OBJECTIVITY

(1) A firm or permit holder shall not in the performance of professional services knowingly misrepresent facts, nor subordinate his judgement to another. In tax practice, however, a firm or permit holder may resolve doubt in favor of his client as long as there is a reasonable support for his position.

History: 37-50-203, MCA; IMP, 37-50-203, 37-50-321, MCA; NEW, 1980 MAR p. 2971, Eff. 11/29/80; TRANS, from Dept. of Prof. & Occup. Lic. , Ch. 274, L. 1981, Eff. 7/1/81; AMD, 1984 MAR p. 961, Eff. 6/29/84; TRANS, from Commerce, 2005 MAR p. 2668.
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