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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 59
Disposition versions
59. A chartered professional accountant shall, on a timely basis and following a written request from his client, respond to a request to correct or delete information made in accordance with section 60.6 of the Professional Code (chapter C-26).
He shall, however, decline to act if
(1) the request concerns elements that are needed for the performance of the contract, that depend on his professional expertise or that rely on his professional judgment, and he considers that the request is not justified;
(2) the correction or deletion requested would force him to contravene good practices, the law, the regulations or the applicable standards.
A chartered professional accountant who declines a request for correction or deletion made pursuant to section 60.6 of the Professional Code shall inform the client in writing, giving the reasons for declining.
A chartered professional accountant shall act on a request from a client to add the client’s written comments to the record.
In force: 2024-05-09
59. A chartered professional accountant shall, on a timely basis and following a written request from his client, respond to a request to correct or delete information made in accordance with section 60.6 of the Professional Code (chapter C-26).
He shall, however, decline to act if
(1) the request concerns elements that are needed for the performance of the contract, that depend on his professional expertise or that rely on his professional judgment, and he considers that the request is not justified;
(2) the correction or deletion requested would force him to contravene good practices, the law, the regulations or the applicable standards.
A chartered professional accountant who declines a request for correction or deletion made pursuant to section 60.6 of the Professional Code shall inform the client in writing, giving the reasons for declining.
A chartered professional accountant shall act on a request from a client to add the client’s written comments to the record.
