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

Section 4.01.01 Disposition versions

2012-09-01

4.01.01. In addition to the derogatory acts referred to in sections 57, 58 and 59.1 and those that may be determined pursuant to the second paragraph of section 152 of the Professional Code (chapter C-26), it is derogatory to the dignity of the profession for a member

(a)  to allow illegal use of the title restricted to members of the Order or to contribute, in such use, in particular, by joining a partnership or joint-stock company which advertises itself as a partnership or joint-stock company of “certified general accountants” if all the partners and shareholders are not members of the Order;

(b)  to communicate with the plaintiff without the written and prior permission of the Syndic or his assistant where he is informed by the Syndic or his assistant that one, or the other, is making an investigation into his conduct or professional competence or when he has received notice of a complaint in accordance with section 132 of the Professional Code;

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

(d)  to fail to advise the Order that he intends on his own account to use legal means in respect of insolvent debtors;

(e)  to be found guilty of an offence against any tax or securities legislation, either in Canada or in a foreign country, by final judgment of a court of competent jurisdiction;

(f)  to make an assignment of property or to be the subject of a receiving order within the meaning of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3) or, where the member is the sole director and shareholder of a joint-stock company, to make an assignment of property or to be the subject of a receiving order within the meaning of that Act by a final judgment of a court of competent jurisdiction;

(g)  to fail to inform the Order without delay that he has made an assignment of his assets or has been declared bankrupt by a court of competent jurisdiction;

(h)  to fail to notify the Order, should the occasion arise, that he has reason to believe that a member practises his profession in a manner detrimental to his clients, to his employer or to the public, or does not observe the Code of ethics, the Professional Code, the regulations of the Order or is incompetent.

R.R.Q., 1981, c. C-26, r. 30, s. 4.01.01; O.C. 1095-2005, s. 13.