Regulations last checked for updates: Nov 22, 2024

Title 31 - Money and Finance: Treasury last revised: Nov 18, 2024
§ 8.34 - Knowledge of client's omission.

Each attorney, certified public accountant, or enrolled practitioner who knows that a client has not complied with applicable law, or has made an error in or omission from any document, affidavit, or other paper which the law requires the client to execute, shall advise the client promptly of the fact of such noncompliance, error, or omission.

authority: Sec. 3, 23 Stat. 258 (31 U.S.C. 1026); 5 U.S.C. 301,500,551; and Reorganization Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, as amended
source: 42 FR 33026, June 29, 1977, unless otherwise noted.
cite as: 31 CFR 8.34