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

Section 4.02.10 Disposition versions

2012-09-01

4.02.10. A member shall not abuse the good faith of a professional colleague or be guilty of a breach or trust or disloyal practices. In particular:

(a)  a member must not claim credit for work attributable to a professional colleague; this shall not preclude a member relying on the opinion of the other auditors, without naming them, in the audit of consolidated financial statements;

(b)  a member who accepts to do a special assignment for a client of another professional accountant, whether his services were retained on the recommendation of the latter or by any other manner, shall not carry out any procedure without good reason which would tend to weaken the professional accountant’s relationship with his client;

(c)  a member, whose services are retained upon the recommendation of a professional accountant, shall not extend or propose to extend the scope of his mandate without the consent of the referring accountant; on the other hand, the referring accountant shall not withhold such consent unreasonably;

(d)  a member, unless limited or restricted in writing in special circumstances by the terms of his mandate, shall first submit any proposed criticism of the work of a professional colleague or professional accountant to such professional colleague or professional accountant so that any such criticism is made with full knowledge of the facts and in a spirit of professional courtesy and of prudence.

R.R.Q., 1981, c. C-26, r. 30, s. 4.02.10.