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C-48.1, r. 6 - Code of ethics of chartered professional accountants
Section 19.1
Disposition versions
19.1. A member who participates in an assurance engagement or a specified auditing procedures engagement shall notify the person responsible for the engagement if the financial statements are not in accordance with the standards or rules contemplated in section 19.
If, after notification, the financial statements are still not in accordance with these standards or rules, the member shall notify in writing one of the partners or shareholders with voting rights of the partnership or joint-stock company within which he practises his profession. Such partner or shareholder shall hold the most senior position within the partnership or joint-stock company.
The member shall send the notifications provided for in the first and second paragraphs prior to the issuance of the financial statements or, failing which, as soon as possible. He shall also record and retain in the file the purpose of the notifications and the date on which the notifications were sent.
The information and the notifications referred to in the second paragraph shall be retained for a minimum of 24 months from the date they were sent or for any other period provided for in CPA Canada Handbook.
19.1. A member who participates in an assurance engagement or a specified auditing procedures engagement shall notify the person responsible for the engagement if the financial statements are not in accordance with the standards or rules contemplated in section 19.
If, after notification, the financial statements are still not in accordance with these standards or rules, the member shall notify in writing one of the partners or shareholders with voting rights of the partnership or joint-stock company within which he practises his profession. Such partner or shareholder shall hold the most senior position within the partnership or joint-stock company.
The member shall send the notifications provided for in the first and second paragraphs prior to the issuance of the financial statements or, failing which, as soon as possible. He shall also record and retain in the file the purpose of the notifications and the date on which the notifications were sent.
The information and the notifications referred to in the second paragraph shall be retained for a minimum of 24 months from the date they were sent or for any other period provided for in the Canadian Institute of Chartered Accountants’ Handbook.
