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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 88
Disposition versions
88. Before accepting a public accountancy engagement where he is replacing another chartered professional accountant, the chartered professional accountant shall communicate with such chartered professional accountant to verify whether there are any circumstances he should take into account before accepting the engagement.
A chartered professional accountant shall, when he is informed that the other chartered professional accountant has withdrawn from the engagement, resigned or been dismissed, ask the other chartered professional accountant the reason for the withdrawal, resignation or dismissal and obtain the information needed to make an enlightened decision. For this purpose, he shall ask his potential client to release the other chartered professional accountant from his obligation of professional secrecy in order to receive the information.
In force: 2024-05-09
88. Before accepting a public accountancy engagement where he is replacing another chartered professional accountant, the chartered professional accountant shall communicate with such chartered professional accountant to verify whether there are any circumstances he should take into account before accepting the engagement.
A chartered professional accountant shall, when he is informed that the other chartered professional accountant has withdrawn from the engagement, resigned or been dismissed, ask the other chartered professional accountant the reason for the withdrawal, resignation or dismissal and obtain the information needed to make an enlightened decision. For this purpose, he shall ask his potential client to release the other chartered professional accountant from his obligation of professional secrecy in order to receive the information.
