26. Members must safeguard their professional independence at all times and avoid any situation in which they would be in conflict of interest.
Members are in conflict of interest when the interests concerned are such that they might tend to favour certain interests, even those of another client, over those of their client or their judgment and loyalty towards their client might be adversely affected.
Where members carry on their professional activities within a partnership, situations of conflict of interest are assessed with regard to all clients.
O.C. 633-2007, s. 26; O.C. 132-2015, s. 6.