31 C.F.R. § 8.33 Accuracy.
Title 31 - Money and Finance: Treasury
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.
Title 31: Money and Finance: Treasury
PART 8—PRACTICE BEFORE THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS
Subpart D—Duties and Restrictions Relating to Practice
§ 8.33 Accuracy.
