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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 28
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28. A chartered professional accountant shall comply, where applicable, with the independence standards provided for in Rule 204 of the CPA Code of Professional Conduct adopted on 20 June 2016 by CPA Canada’s Public Trust Committee, and any subsequent amendments thereto.
For the application of the standards, a related business or practice includes any entity that, in a reasonable and informed person’s view
(1) controls the firm, is controlled by the firm or is subject to the same joint control as the firm;
(2) exercises a notable influence over the firm or is subject to notable influence by the firm; or
(3) has any ongoing economic association with the firm.
For the purposes of the second paragraph, “firm” has the meaning given in the independence standards.
In force: 2024-05-09
28. A chartered professional accountant shall comply, where applicable, with the independence standards provided for in Rule 204 of the CPA Code of Professional Conduct adopted on 20 June 2016 by CPA Canada’s Public Trust Committee, and any subsequent amendments thereto.
For the application of the standards, a related business or practice includes any entity that, in a reasonable and informed person’s view
(1) controls the firm, is controlled by the firm or is subject to the same joint control as the firm;
(2) exercises a notable influence over the firm or is subject to notable influence by the firm; or
(3) has any ongoing economic association with the firm.
For the purposes of the second paragraph, “firm” has the meaning given in the independence standards.
