3.02.06. A member must refrain from expressing opinions or giving advice that is contradictory or incomplete. To this end, he must endeavour to have full knowledge of the facts before expressing an opinion or giving advice and he must not, in particular, make a commentary or recommendation respecting a financial statement unless he has all the information necessary to justify such commentary or such recommendation.
R.R.Q., 1981, c. C-26, r. 30, s. 3.02.06.