4.01.04. It is derogatory to the dignity of the profession for a member to practise within a partnership or joint-stock company holding itself out to be or giving the impression that it is governed by the Professional Code (chapter C-26) if the partnership or joint-stock company does not comply with the Professional Code or the Regulation respecting the practice of the certified general accountancy profession within a partnership or joint-stock company (chapter C-26, r. 55).