TAX PRACTITIONERS OBLIGATION TO COMPLY WITH THE LAW

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We have a duty to act in our client’s best interests. However, the duty to act in our client’s best interests is subject to an overriding obligation to comply with the law, even if that may require us to act in a manner that may be contrary to your directions. For example, we could not lodge 

(and will not lodge) an income tax return that we believe to be false in a material respect.