# 31 C.F.R. § 8.33 (2026): Accuracy

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_33

## Section

- **Citation:** 31 C.F.R. § 8.33 (2026)
- **Heading:** Accuracy
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 31 CFR: Money and Finance: Treasury / Part 8 / Subpart D / § 8.33: § 8.33   Accuracy.

## Text

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.

## Nearby sections

- [31 C.F.R. § 8.31 (2026) § 8.31   Furnishing of information.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_31.md)
- [31 C.F.R. § 8.32 (2026) § 8.32   Prompt disposition of pending matters.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_32.md)
- [31 C.F.R. § 8.33 (2026) § 8.33   Accuracy.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_33.md)
- [31 C.F.R. § 8.34 (2026) § 8.34   Knowledge of client's omission.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_34.md)
- [31 C.F.R. § 8.35 (2026) § 8.35   Assistance from disbarred or suspended persons and former Treasury employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_35.md)
- [31 C.F.R. § 8.36 (2026) § 8.36   Practice by partners of Government employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_36.md)
- [31 C.F.R. § 8.37 (2026) § 8.37   Practice by former Government employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_37.md)
- [31 C.F.R. § 8.38 (2026) § 8.38   Notaries.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_38.md)
- [31 C.F.R. § 8.39 (2026) § 8.39   Fees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_39.md)
- [31 C.F.R. § 8.40 (2026) § 8.40   Conflicting interests.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_40.md)
- [31 C.F.R. § 8.41 (2026) § 8.41   Solicitation.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_41.md)
- [31 C.F.R. § 8.42 (2026) § 8.42   Practice of law.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_42.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_33. Check the current official text before relying on it. Not legal advice.