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

Section 59.1 Disposition versions

2012-09-01

59.1. Subject to a decision of a court or other authority, a member shall not agree on a contingent fee with a client, i.e. offer or undertake to perform professional services for a fee payable only where a specified result of the service will be obtained or determined by reference to the result of the service:

(1)  for any professional service requiring the member to hold himself free of any influence, interest or relationship which, in respect to the performance of his professional services, may impair or be perceived as impairing his professional judgment or objectivity;

(2)  for a compilation engagement.

O.C. 779-2004, s. 23.