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C-48.1, r. 6 - Code of ethics of chartered professional accountants
Section 36.4
Disposition versions
36.4. A member who performs or participates in an assurance engagement or a specified auditing procedures engagement shall remain free of any influence, interest or relationship which, in respect of the engagement, may impair or be perceived as impairing his professional judgment or objectivity.
The member shall comply with the independence standards provided for in Rule 204 of the CPA Code of Professional Conduct adopted on 20 June 2016 by CPA Canada’s Public Trust Committee and any subsequent amendments thereto. These standards are disclosed in a publication sent by the Order to all its members and in an electronic document available to all on the Order’s website.
36.4. A member who performs or participates in an assurance engagement or a specified auditing procedures engagement shall remain free of any influence, interest or relationship which, in respect of the engagement, may impair or be perceived as impairing his professional judgment or objectivity.
The member shall comply with the independence standards provided for in Rule 204 of the Harmonized Rules of Professional Conduct adopted on 13 April 13 2010 by the Public Trust Committee of the Canadian Institute of Chartered Accountants and any subsequent amendments thereto. These standards are disclosed in a publication sent by the Order to all its members and in an electronic document available to all on the Order’s website.
