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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 58
Disposition versions
58. A chartered professional accountant shall, on a timely basis and at his client’s request, allow the client or any person authorized by the client in writing to take cognizance of the documents concerning the client in any file developed in connection with him. He shall, when requested by the client, provide a copy of such documents in the form best suited to the client’s interests. A reasonable fee may be charged for reproducing or forwarding such documents.
However, the first paragraph does not require a chartered professional accountant to
(1) disclose techniques, methods or processes that he has developed and that remain confidential;
(2) reveal assurance programs or procedures to the client, except to allow another chartered professional accountant who will continue his work in an assurance engagement to become familiar with the case, to a reasonable degree, to allow that chartered professional accountant to perform his professional duties in accordance with the applicable standards.
In force: 2024-05-09
58. A chartered professional accountant shall, on a timely basis and at his client’s request, allow the client or any person authorized by the client in writing to take cognizance of the documents concerning the client in any file developed in connection with him. He shall, when requested by the client, provide a copy of such documents in the form best suited to the client’s interests. A reasonable fee may be charged for reproducing or forwarding such documents.
However, the first paragraph does not require a chartered professional accountant to
(1) disclose techniques, methods or processes that he has developed and that remain confidential;
(2) reveal assurance programs or procedures to the client, except to allow another chartered professional accountant who will continue his work in an assurance engagement to become familiar with the case, to a reasonable degree, to allow that chartered professional accountant to perform his professional duties in accordance with the applicable standards.
