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C-26, r. 48 - Code of ethics of certified general accountants

Section 3.02.13.01
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Full text
3.02.13.01. A member who is responsible, in whole or in part, for preparing or approving financial statements or for overseeing the accounting and financial reporting processes shall also ensure that such statements and processes result in a fair presentation in accordance with generally accepted accounting principles.
O.C. 1200-2009, s. 3.
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