StacksVerified U.S. regulatory reference

31 CFR §8.33

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.