C-48.1, r. 6 - Code of ethics of chartered professional accountants

Section 11 Disposition versions

2012-09-01

11. Shall be guilty of an act derogatory to the dignity of the profession, in addition to those mentioned in sections 57, 58, 59.1 and 59.2 of the Professional Code (chapter C-26) and those that may be determined pursuant to the second paragraph of section 152 of the Professional Code, any member of the Order who:

(1)  is found guilty by a final judgment of a court of competent jurisdiction of an offence against any tax Act or securities Act in Canada or elsewhere;

(2)  makes an assignment of his property or against whom a receiving order is made, within the meaning of the Bankruptcy and Insolvency Act (R.S.C. 1985, c. B-3), or whose partnership or company within which he practices his profession, of which he is the sole director and shareholder, makes an assignment of its property or has a receiving order made against it, within the meaning of the Bankruptcy and Insolvency Act, by a final judgment of a court of competent jurisdiction;

(3)  is in one of the situations contemplated in subsection (2) and fails to inform the Order without delay;

(4)  fails to inform the Order that he has reason to believe that a member is practising his profession in a manner which is detrimental to his clients, his employer or the public, or has violated the Chartered Professional Accountants Act (chapter C-48.1), the Professional Code or the regulations thereunder, or that he is incompetent;

(5)  communicates with the plaintiff without the prior written permission of the syndic or assistant syndic when he is informed by the syndic or assistant syndic that an inquiry into his professional conduct or competence has been initiated by either of them or when he has been served notice of a complaint under section 132 of the Professional Code.

O.C. 58-2003, s. 11; O.C. 944-2010, s. 2; S.Q. 2012, c. 11, s. 42.