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Circular 230 § 10.22

Diligence as to accuracy.
CFR 2001 annual edition (revised as of 2001-07-01) · superseded Jul 1, 2003 · last amended by 57 FR 41095, Sept. 9, 1992
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Each attorney, certified public accountant, enrolled agent, or enrolled actuary shall exercise due diligence:
(a) In preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to Internal Revenue Service matters;
(b) In determining the correctness of oral or written representations made by him to the Department of the Treasury; and
(c) In determining the correctness of oral or written representations made by him to clients with reference to any matter administered by the Internal Revenue Service.
Source credit, amendments & notes

[35 FR 13205, Aug. 19, 1970, as amended at 42 FR 38352, July 28, 1977; 57 FR 41095, Sept. 9, 1992]

Circular 230 § 10.22 — Diligence as to accuracy. · CFR 2001 annual edition (revised as of 2001-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.22&asof=1997-07-01 · printed Oct 16, 2026
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  • (a) (a) In preparing or assisting in the preparation of, approv…
  • (b) (b) In determining the correctness of oral or written repre…
  • (c) (c) In determining the correctness of oral or written repre…

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2003CFR 2001 annual edition (revised as of 2001-07-01) run 12757 FR 41095, Sept. 9, 1992View
Jul 1, 2003Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 127View · Redline (sign in)
Jul 1, 2008Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127T.D. 9359, 72 FR 54547, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2014currenteCFR editorial change effective 2016-12-30T.D. 9668, 79 FR 33693, June 12, 2014View · Redline (sign in)
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