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

Section 44 Disposition versions

2012-09-01

44. In addition to the acts referred to in sections 57, 58, 58.1, 59.1 and 59.2 of the Professional Code (chapter C-26) and those determined pursuant to the second paragraph of section 152 of the Code, the following acts by members are derogatory to the dignity of the profession:

(a)  pressing or repeated inducement to make use of his own professional services;

(aa)  engaging in, or allowing anyone else to engage in, false or misleading advertising, or in advertising that is liable to mislead the public or that derogates in any way whatsoever from the provisions of Divisions V and VI;

(b)  communicating with a complainant without the prior written permission of the syndic or his assistant when he is informed of an inquiry into his professional conduct or competence or when a complaint has been laid against him under section 132 of the Professional Code;

(c)  failure to notify the Order that he has reason to believe that a member is incompetent, does not adhere to professional ethics or obtained a permit fraudulently;

(c.1)  failing to notify the Order that the member has reason to believe that a member or partnership or joint-stock company within which the member practises the profession contravenes the Professional Code or a regulation made under the Code;

(d)  signing a letter, report, statement or any other document or lending his name thereto if he knows that the document is false or misleading or that it has been prepared in a manner which may tend to render it misleading or to present the situation in a misleading manner;

(e)  participating in any manner whatsoever in the commission of an illegal act by his client or his employer;

(f)  participating in any manner, alone or with the help of other persons in the commission of an offence against the laws and regulations governing the practice of the profession;

(g)  being convicted of an offence against a fiscal law or a securities law in Canada or in a foreign country by a final judgment of a court having jurisdiction;

(h)  failing to promptly inform the Order that the member has assigned his or her property or been declared bankrupt by a final judgment of a court of competent jurisdiction.

O.C. 672-90, s. 44; O.C. 165-93, s. 1; O.C. 904-2011, s. 20.