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c-48.1, r. 6
- Code of ethics of chartered professional accountants
Table of Contents
Replaced on 9 May 2024
CHAPTER
I
DUTIES AND OBLIGATIONS TOWARDS THE PUBLIC
DIVISION
I
GENERAL PROVISIONS
DIVISION
II
DEROGATORY ACTS
CHAPTER
II
DUTIES AND OBLIGATIONS TOWARDS THE CLIENT AND THE EMPLOYER
DIVISION
I
GENERAL PROVISIONS
DIVISION
II
INTEGRITY
DIVISION
II.1
INDEPENDENCE
DIVISION
II.2
CONFLICT OF INTEREST
DIVISION
II.3
ACCESS TO RECORDS
DIVISION
II.4
PROFESSIONAL SECRECY
DIVISION
III
AVAILABILITY AND DILIGENCE
DIVISION
IV
SETTING AND PAYMENT OF FEES
CHAPTER
III
DUTIES AND OBLIGATIONS TOWARDS THE PROFESSION
CHAPTER
IV
DUTIES AND OBLIGATIONS TOWARDS PROFESSIONAL COLLEAGUES
CHAPTER
V
PROVISIONS RESPECTING ADVERTISING
CHAPTER
VI
GRAPHIC SYMBOL OF THE ORDER
CHAPTER
VII
FIRM NAME
CHAPTER
VIII
FINAL PROVISIONS