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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 54
Disposition versions
54. A chartered professional accountant shall determine with his client the conditions, terms and scope of the contract for professional services. He shall provide the explanations needed for the client to understand and assess the services offered, and obtain the client’s consent.
A chartered professional accountant shall, when expecting some of the services under the contract to be performed by a person who does not practise through the same firm, inform the client of that fact and obtain the client’s consent.
In force: 2024-05-09
54. A chartered professional accountant shall determine with his client the conditions, terms and scope of the contract for professional services. He shall provide the explanations needed for the client to understand and assess the services offered, and obtain the client’s consent.
A chartered professional accountant shall, when expecting some of the services under the contract to be performed by a person who does not practise through the same firm, inform the client of that fact and obtain the client’s consent.
