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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 15
Disposition versions
15. In addition to the acts derogatory to the profession mentioned in the Professional Code (chapter C-26), derogatory acts include, for a chartered professional accountant, being subject
(1) to a final decision by a court finding the chartered professional accountant guilty of an offence under any tax Act, any securities Act or an anti-money laundering or anti-terrorist financing Act in Canada or abroad, or under a regulation adopted thereunder; or
(2) to a final decision by an administrative body finding that the chartered professional accountant has contravened a tax Act, a securities Act or an anti-money laundering or anti-terrorist financing Act in Canada or abroad, or a regulation adopted thereunder.
A chartered professional accountant subject to such a decision shall inform the syndic of the Ordre des comptables professionnels agréés du Québec, in writing, within 10 days following the decision.
In force: 2024-05-09
15. In addition to the acts derogatory to the profession mentioned in the Professional Code (chapter C-26), derogatory acts include, for a chartered professional accountant, being subject
(1) to a final decision by a court finding the chartered professional accountant guilty of an offence under any tax Act, any securities Act or an anti-money laundering or anti-terrorist financing Act in Canada or abroad, or under a regulation adopted thereunder; or
(2) to a final decision by an administrative body finding that the chartered professional accountant has contravened a tax Act, a securities Act or an anti-money laundering or anti-terrorist financing Act in Canada or abroad, or a regulation adopted thereunder.
A chartered professional accountant subject to such a decision shall inform the syndic of the Ordre des comptables professionnels agréés du Québec, in writing, within 10 days following the decision.
