B-1, r. 3.1 - Code of Professional Conduct of Lawyers

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82. A lawyer must not act for a client respecting a matter or issue which could have a significant effect on the financial statements of the client for a given fiscal year when, for the same period, he or a person from the same firm is responsible for an audit or review engagement within the meaning of the CPA Canada Handbook.
However, in the case of a review engagement, the lawyer may act for a client in the following cases:
(1)  the client is a partnership or legal person that has not made a public distribution of its securities; or
(2)  the client knowingly waived the benefit of the rule set forth in the first paragraph or, where the client is a legal person or partnership, its shareholders or members unanimously waived such rule.
O.C. 129-2015, s. 82.