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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 56
Disposition versions
56. A chartered professional accountant who ceases to act on behalf of a client shall take reasonable steps to avoid causing prejudice to the client.
However, despite the prejudice the client may sustain, a chartered professional accountant may, on serious grounds, cease to act for a client. Such serious grounds include
(1) loss of confidence between the chartered professional accountant and the client;
(2) inducement by the client to perform unlawful, dishonest or fraudulent acts;
(3) the need for the chartered professional accountant to end the contract in order to comply with a provision of this Code;
(4) failure by the client to cooperate and provide the chartered professional accountant with the information needed to perform the contract;
(5) a refusal by the client, after receiving the fee invoice and at least one notice of default, to pay expenses and fees or make a provision in order to pay them.
Before ceasing to act on behalf of a client, the chartered professional accountant shall give such client reasonable advance notice of withdrawal.
In force: 2024-05-09
56. A chartered professional accountant who ceases to act on behalf of a client shall take reasonable steps to avoid causing prejudice to the client.
However, despite the prejudice the client may sustain, a chartered professional accountant may, on serious grounds, cease to act for a client. Such serious grounds include
(1) loss of confidence between the chartered professional accountant and the client;
(2) inducement by the client to perform unlawful, dishonest or fraudulent acts;
(3) the need for the chartered professional accountant to end the contract in order to comply with a provision of this Code;
(4) failure by the client to cooperate and provide the chartered professional accountant with the information needed to perform the contract;
(5) a refusal by the client, after receiving the fee invoice and at least one notice of default, to pay expenses and fees or make a provision in order to pay them.
Before ceasing to act on behalf of a client, the chartered professional accountant shall give such client reasonable advance notice of withdrawal.
