Brief Case
Pension Resource

Circular 230 § 10.35

Competence.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9668, 79 FR 33693, June 12, 2014
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(a) A practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Competent practice requires the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged. A practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting with experts in the relevant area or studying the relevant law.
(b) Effective/applicability date. This section is applicable beginning June 12, 2014.
Source credit, amendments & notes

[T.D. 9668, 79 FR 33693, June 12, 2014]

Circular 230 § 10.35 — Competence. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr31-10.35&asof=2014-07-01 · printed Oct 16, 2026
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  • (a) (a) A practitioner must possess the necessary competence to…
  • (b) Effective/applicability date.
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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, 2005Jun 30, 2008CFR 2007 annual edition (revised as of 2007-07-01) run 12770 FR 28825, May 19, 2005View
Jul 1, 2008Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127T.D. 9359, 72 FR 54549, Sept. 26, 2007View · Redline (sign in)
Jul 1, 2014currenteCFR amendment effective 2016-12-30 run 5T.D. 9668, 79 FR 33693, June 12, 2014View · Redline (sign in)
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