Under any of the following circumstances, a CPA shall refuse to accept a tax agent mandate offer or shall terminate an existing mandate contract:

1. When the mandator does not provide necessary accounting books and records, documentary evidence or relevant supporting documents;
2. When the mandator attempts to make untrue or improper filing, certification, verification or reporting; or
3. When a just, complete and accurate certification can not be made due to the intentional concealment and/or deceit of the mandator.