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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 29
Disposition versions
29. A chartered professional accountant must avoid placing himself in a situation of conflict of interest, whether real or apparent. He must take appropriate steps to identify potential conflicts of interest and prevent any conflict of interest that may result from them.
A chartered professional accountant has a conflict of interest, in particular, when there is a risk that his own interests, those of another client, those of a former client or those of a person with whom he has a direct or indirect connection will adversely affect his duties and professional obligations towards his client.
When a chartered professional accountant provides services to third parties through a firm, situations of conflict of interest shall, in addition, be assessed with respect to the firm and all its clients.
In force: 2024-05-09
29. A chartered professional accountant must avoid placing himself in a situation of conflict of interest, whether real or apparent. He must take appropriate steps to identify potential conflicts of interest and prevent any conflict of interest that may result from them.
A chartered professional accountant has a conflict of interest, in particular, when there is a risk that his own interests, those of another client, those of a former client or those of a person with whom he has a direct or indirect connection will adversely affect his duties and professional obligations towards his client.
When a chartered professional accountant provides services to third parties through a firm, situations of conflict of interest shall, in addition, be assessed with respect to the firm and all its clients.
