§ 8.34 Knowledge of client's omission.
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Title 31 CFR: Money and Finance: Treasury › Part 8 › Subpart D › § 8.34: § 8.34 Knowledge of client's omission.
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
Each attorney, certified public accountant, or enrolled practitioner who knows that a client has not complied with applicable law, or has made an error in or omission from any document, affidavit, or other paper which the law requires the client to execute, shall advise the client promptly of the fact of such noncompliance, error, or omission.
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