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C-48.1, r. 6 - Code of ethics of chartered professional accountants
Section 54
Disposition versions
54. A member shall charge just and reasonable fees. In determining his fees, he shall in particular take the following factors into account:
(1) the time devoted to the performance of the professional service;
(2) the difficulty and importance of such service;
(3) the performance of unusual services or of services requiring exceptional competence or celerity;
(4) his experience and expertise;
(5) the importance of the responsibility assumed.
