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C-48.1, r. 6.1
- Code of ethics of chartered professional accountants
Table of Contents
Updated to 10 April 2024
CHAPTER
I
PRELIMINARY PROVISIONS
CHAPTER
II
GENERAL DUTIES
DIVISION
I
CONDUCT
DIVISION
II
COMPETENCE
DIVISION
III
INTEGRITY
DIVISION
IV
OBJECTIVITY AND INDEPENDENCE
DIVISION
V
CONFLICT OF INTEREST
DIVISION
VI
CONFIDENTIALITY AND PROFESSIONAL SECRECY
CHAPTER
III
DUTIES TOWARDS THE CLIENT
DIVISION
I
GENERAL PROVISIONS
DIVISION
II
CONTRACT FOR PROFESSIONAL SERVICES
DIVISION
III
ACCESS TO RECORDS AND RECTIFICATION
DIVISION
IV
PROFESSIONAL FEES
CHAPTER
IV
DUTIES AND OBLIGATIONS TO THE PROFESSION
DIVISION
I
PROVISIONS APPLICABLE TO PRACTICE THROUGH A FIRM
DIVISION
II
RELATIONS WITH THE ORDER
DIVISION
III
RELATIONS WITH OTHER CHARTERED PROFESSIONAL ACCOUNTANTS, STUDENTS AND TRAINEES
DIVISION
IV
PROVISIONS RESPECTING ADVERTISING
DIVISION
V
NAME
DIVISION
VI
GRAPHIC SYMBOL OF THE ORDER
CHAPTER
V
FINAL PROVISIONS