C-48.1, r. 6.1 - Code of ethics of chartered professional accountants

Section 38 Disposition versions

2024-05-09

38. Sections 35 to 37 do not apply

(1)  when a chartered professional accountant practising through a firm controlled by chartered professional accountants refers a client to the services of a person practising through the same firm or a firm in the same network, or to the services of another chartered professional accountant who is a sole practitioner or practises through a firm controlled by chartered professional accountants. The same applies when a chartered professional accountant obtains a client from such a person or other chartered professional accountant;

(2)  to the bulk sale or purchase of the client list or partial client list of a chartered professional accountant or firm.

For the purposes of subparagraph 1 of the first paragraph, “network” has the meaning given in the independence standards referred to in section 28.

O.C. 716-2024, s. 38.

Not in force

In force: 2024-05-09

38. Sections 35 to 37 do not apply

(1)  when a chartered professional accountant practising through a firm controlled by chartered professional accountants refers a client to the services of a person practising through the same firm or a firm in the same network, or to the services of another chartered professional accountant who is a sole practitioner or practises through a firm controlled by chartered professional accountants. The same applies when a chartered professional accountant obtains a client from such a person or other chartered professional accountant;

(2)  to the bulk sale or purchase of the client list or partial client list of a chartered professional accountant or firm.

For the purposes of subparagraph 1 of the first paragraph, “network” has the meaning given in the independence standards referred to in section 28.

O.C. 716-2024, s. 38.