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C-26, r. 28 - Code of ethics of certified management accountants
Section 13.1
Disposition versions
13.1. A member who participates in an assurance engagement or a specified auditing procedures engagement shall notify the person responsible for the engagement if the financial statements are not presented fairly in accordance with generally accepted accounting principles.
If, after notification, the financial statements are still not presented fairly, the member shall notify in writing one of the partners or shareholders with voting rights within the partnership or joint-stock company where the member practises the profession. The partner or shareholder must hold the most senior position within the partnership or joint-stock company.
The member shall send the notifications provided for in the first and second paragraphs prior to the issuance of the financial statements or, failing which, as soon as possible. He shall also record and retain in the file the purpose of the notifications and the date on which the notifications were sent.
The information and the notifications referred to in the second paragraph shall be retained for a minimum of 24 months from the date they were sent.
