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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 14
Disposition versions
14. A chartered professional accountant who receives, handles or holds money or securities as a trustee, guardian, administrator, mandator or liquidator shall maintain such records as are necessary to account for his management, custody, mandate or contract.
The money or securities thus received, handled or held shall be kept in a separate account or accounts in a financial institution.
Except when specifically authorized in writing by the person who entrusted such money or securities to him, a chartered professional accountant shall not use, transfer, withdraw or otherwise employ such money or securities as payment for his fees or for purposes other than those for which they were entrusted.
In force: 2024-05-09
14. A chartered professional accountant who receives, handles or holds money or securities as a trustee, guardian, administrator, mandator or liquidator shall maintain such records as are necessary to account for his management, custody, mandate or contract.
The money or securities thus received, handled or held shall be kept in a separate account or accounts in a financial institution.
Except when specifically authorized in writing by the person who entrusted such money or securities to him, a chartered professional accountant shall not use, transfer, withdraw or otherwise employ such money or securities as payment for his fees or for purposes other than those for which they were entrusted.
