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

Section 3.02.18 Disposition versions

2012-09-01

3.02.18. A member holding a public accountancy permit and, in the cases where the law, so permits, a member:

(a)  must not express an opinion on a financial statement unless the audit thereof was made by him or under his supervision;

(b)  must not give an opinion on a financial statement prepared in a manner which may cause it to be misleading;

(c)  must reveal any error appearing on a financial statement about which he expresses an opinion that alters the significance of such financial statement;

(d)  must not issue an opinion on a financial statement if his objections are of sufficient importance to render such opinion contradictory or inconclusive;

(e)  where he is given the mandate of auditor, and where he draws up an unaudited financial statement during the period of his mandate, it must be indicated on each page of the financial statement that it was prepared without being audited and reference must be made thereto in the auditor’s report.

R.R.Q., 1981, c. C-26, r. 30, s. 3.02.18; O.C. 441-90, s. 7; O.C. 1200-2009, s. 4.