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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 26
Disposition versions
26. A chartered professional accountant shall not prepare, produce or sign any statement, letter, attestation, opinion, report, representation, financial statement, notice or other affirmation or document out of complacency or which he knows, or should know
(1) contains false or misleading information;
(2) omits or dissimulates information, when the omission or dissimulation is likely to deceive; or
(3) contains information that does not comply with the applicable good practices, laws, or standards.
Similarly, he shall not associate his name with such statements or documents.
In force: 2024-05-09
26. A chartered professional accountant shall not prepare, produce or sign any statement, letter, attestation, opinion, report, representation, financial statement, notice or other affirmation or document out of complacency or which he knows, or should know
(1) contains false or misleading information;
(2) omits or dissimulates information, when the omission or dissimulation is likely to deceive; or
(3) contains information that does not comply with the applicable good practices, laws, or standards.
Similarly, he shall not associate his name with such statements or documents.
