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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 97
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97. A chartered professional accountant shall ensure that in every document, opinion or report he submits in the practice of public accountancy is identified by his public accountancy permit number or by his name followed only by the abbreviations and titles referred to in section 7 of the Chartered Professional Accountants Act (chapter C-48.1).
If the document, opinion or report is issued as part of a compilation engagement not intended exclusively for internal management purposes, a chartered professional accountant permit number may be used to identify the chartered professional accountant concerned.
In force: 2024-05-09
97. A chartered professional accountant shall ensure that in every document, opinion or report he submits in the practice of public accountancy is identified by his public accountancy permit number or by his name followed only by the abbreviations and titles referred to in section 7 of the Chartered Professional Accountants Act (chapter C-48.1).
If the document, opinion or report is issued as part of a compilation engagement not intended exclusively for internal management purposes, a chartered professional accountant permit number may be used to identify the chartered professional accountant concerned.
