---
kind: "section"
citation: "31 C.F.R. § 8.33"
title: "31"
number: "8.33"
heading: "Accuracy."
url: "https://uscodex.org/cfr/31/8.33"
---

# §8.33. Accuracy.


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

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

## Notes

### Authority

Authority: Sec. 3, 23 Stat. 258 (31 U.S.C. 1026); 5 U.S.C. 301, 500, 551-559; and Reorganization Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, as amended.

### Source

Source: 42 FR 33026, June 29, 1977, unless otherwise noted.