C-26, r. 28 - Code of ethics of certified management accountants

Section 25 Disposition versions

2012-09-01

25. Except for fair and reasonable cause, a member may not cease to act for a client’s account before terminating his commission.

The following in particular constitute sound and reasonable grounds:

(1)  loss of the client’s confidence;

(2)  being in conflict of interest or in any situation in which the member’s professional independence could be called into question;

(3)  inducement by the client to perform illegal acts;

(4)  refusal by the client to recognize an obligation for the professional fees and expenses or, after being given reasonable notice, to pay an amount to the member to cover such fees and expenses; and

(5)  the fact that the member has been misled by a client or failure by the client to cooperate.

O.C. 672-90, s. 25; O.C. 904-2011, s. 9.