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C-48.1, r. 6 - Code of ethics of chartered professional accountants
Section 19
Disposition versions
19. A member shall act with due care, in keeping with current professional accounting and assurance standards, with the other standards or rules set out in CPA Canada Handbook and with current scientific knowledge.
A member who is responsible, in whole or in part, for preparing or approving financial statements or for overseeing the accounting and financial reporting processes shall also ensure that such statements and processes comply with the standards or rules contemplated in the first paragraph.
19. A member shall act with due care, in keeping with current professional accounting and assurance standards, with the other standards or rules set out in the Canadian Institute of Chartered Accountants’ Handbook and with current scientific knowledge.
A member who is responsible, in whole or in part, for preparing or approving financial statements or for overseeing the accounting and financial reporting processes shall also ensure that such statements and processes comply with the standards or rules contemplated in the first paragraph.
