C-48.1, r. 6 - Code of ethics of chartered professional accountants

Section 48.1 Disposition versions

2012-09-01

48.1. A member who, pursuant to the third paragraph of section 60.4 of the Professional Code (chapter C-26), communicates information protected by professional secrecy to prevent an act of violence shall:

(1)  communicate the information without delay to the person exposed to the danger or that person’s representative, and to the persons who can come to that person’s aid;

(2)  use a method of communication that ensures the confidentiality of the information under the circumstances; and

(3)  enter the following information in the client’s record as soon as possible:

(a)  the purpose of the communication;

(b)  the date on which the information was communicated;

(c)  the method of communication used;

(d)  the name of all persons to whom the information was communicated; and

(e)  the reasons for the decision to communicate the information.

O.C. 22-2004, s. 2.