§ 11.23. Competence.
A licensee may not undertake any engagement for the performance of professional services which he cannot reasonably expect to complete with due professional competence including compliance, when applicable, with § § 11.27 and 11.28 (relating to auditing standards and other technical standards; and accounting principles).
Authority The provisions of this § 11.23 issued under section 506 of The Administrative Code of 1929 (71 P. S. § 186); and section 3(a)(10)—(12) of the CPA Law (63 P. S. § 9.3(a)(10)—(12)).
Source The provisions of this § 11.23 adopted September 1, 1963; amended December 11, 1970, effective December 12, 1970, 1 Pa.B. 636; amended August 15, 1980, effective August 16, 1980, 10 Pa.B. 3354. Immediately preceding text appears at serial pages (9618) to (9619).
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