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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1806 (March 30, 2024).

49 Pa. Code § 11.22. Integrity and objectivity.

§ 11.22. Integrity and objectivity.

 A licensee may not in the performance of professional services knowingly misrepresent facts, nor subordinate his judgment to others; in tax practice, however, a licensee may resolve doubt in favor of his client as long as there is reasonable support for his position.


   The provisions of this §  11.22 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)).


   The provisions of this §  11.22 adopted September 1, 1963; amended August 15, 1980, effective August 16, 1980, 10 Pa.B. 3354. Immediately preceding text appears at serial pages (9617) to (9618).

Notes of Decisions


   Although the equitable defense of estoppel by laches is available against the Commonwealth in an administrative disciplinary proceeding by a licensing board, a 6 year delay between the occurrance and in bringing disciplinary action did not evidence lack of due diligence by the Board. Weinberg v. State Board of Examiners of Public Accountants, 501 A.2d 239 (Pa. 1985).

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