{"data":{"id":"us/31-cfr-8.33","jurisdiction":"us","citation":"31 CFR 8.33","heading":"Accuracy.","body":"Each attorney, certified public accountant, and enrolled practitioner shall exercise due diligence in:\n(a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to Bureau matters;\n(b) Determining the correctness of any representations made by him or her to the Bureau; and\n(c) Determining the correctness of any information which he or she imparts to a client with reference to any matter administered by the Bureau.","path":["Title 31—Money and Finance: Treasury","Subtitle A—Office of the Secretary of the Treasury","PART 8—PRACTICE BEFORE THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS","Subpart D—Duties and Restrictions Relating to Practice"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"4edbe1cfabc4798d8730ff9bbb9172510aefd1343b10ab84fd8511604e188850","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-8.32","next":"us/31-cfr-8.34"},"notice":"GroundRules: Original legal text. Not legal advice."}