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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 71
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71. A chartered professional accountant who agrees with his client on remuneration based on a contingent fee shall keep the following information and documents in his records:
(1) the agreement describing the nature of the contract, the fee agreed upon and the outcome on which it depends;
(2) the grounds on which the chartered professional accountant concerned has concluded that this remuneration method does not impair his duty of objectivity;
(3) the measures put in place to protect against the risk of a lack of objectivity, if any;
(4) the client’s consent.
In force: 2024-05-09
71. A chartered professional accountant who agrees with his client on remuneration based on a contingent fee shall keep the following information and documents in his records:
(1) the agreement describing the nature of the contract, the fee agreed upon and the outcome on which it depends;
(2) the grounds on which the chartered professional accountant concerned has concluded that this remuneration method does not impair his duty of objectivity;
(3) the measures put in place to protect against the risk of a lack of objectivity, if any;
(4) the client’s consent.
