Back
Print...
C-48.1, r. 6.1
- Code of ethics of chartered professional accountants
Detailled 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
§
1
General provisions
§
2
Gifts, hospitality and other advantages
§
3
Referral of clients and recommendation of products or services and commissions
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