49 Pa. Code § 11.23 - Competence

A licensee may not undertake any engagement for the performance of professional services which he cannot reasonably expect to complete with due professional competence including compliance, when applicable, with §§ 11.27 and 11.28 (relating to auditing standards and other technical standards; and accounting principles).

Notes

49 Pa. Code § 11.23

The provisions of this § 11.23 adopted September 1, 1963; amended December 11, 1970, effective 12/12/1970, 1 Pa.B. 636; amended August 15, 1980, effective 8/16/1980, 10 Pa.B. 3354.

The provisions of this § 11.23 issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(a)(10)-(12) of the CPA Law (63 P. S. § 9.3(a)(10)-(12)).