Glossary entry · code section
§10.35
Circular 230 section on competence — 'current and ongoing' technological-competency requirement as applied to AI tools.
Status — proposed modernization pending
Current §10.35 (post-T.D. 9668, June 2014) sets baseline competence without naming technology. The proposed REG-116610-20 amendment (Federal Register Dec 26, 2024; comment closed Feb 24, 2025; not finalized May 2026) adds explicit technological-competency language. See our §10.35 + AI analysis for the verbatim proposed text and the procedural timeline.
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