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

Section 41 Disposition versions

2024-05-09

41. A chartered professional accountant shall, when communicating information protected by professional secrecy in accordance with section 60.4 of the Professional Code (chapter C-26),

(1)  communicate only such information as necessary to achieve the purpose for which the information is communicated;

(2)  communicate the information only to the person or authority to whom or to which such information may be communicated;

(3)  use a method of communication that ensures the confidentiality of the information under the circumstances;

(4)  inform the person to whom the information is communicated that it is protected by professional secrecy;

(5)  record the following information as soon as possible:

(a)  the purpose of the communication, the supporting reasons, the date and time of the communication, the name of the person who received the communication and the method of communication used;

(b)  whether he contacted the client before making the communication or, where applicable, the reasons for which he did not contact the client.

O.C. 716-2024, s. 41.

Not in force

In force: 2024-05-09

41. A chartered professional accountant shall, when communicating information protected by professional secrecy in accordance with section 60.4 of the Professional Code (chapter C-26),

(1)  communicate only such information as necessary to achieve the purpose for which the information is communicated;

(2)  communicate the information only to the person or authority to whom or to which such information may be communicated;

(3)  use a method of communication that ensures the confidentiality of the information under the circumstances;

(4)  inform the person to whom the information is communicated that it is protected by professional secrecy;

(5)  record the following information as soon as possible:

(a)  the purpose of the communication, the supporting reasons, the date and time of the communication, the name of the person who received the communication and the method of communication used;

(b)  whether he contacted the client before making the communication or, where applicable, the reasons for which he did not contact the client.

O.C. 716-2024, s. 41.