C-48.1, r. 6.1 - Code of ethics of chartered professional accountants

Section 3 Disposition versions

2024-05-09

3. For the purposes of this Code, unless otherwise indicated by the context,

“firm” means any sole proprietorship operated by a chartered professional accountant for the purpose of providing services to third parties and any partnership or company formed for the purpose of providing such services that comprises at least one chartered professional accountant, whether it is a general partnership, an undeclared partnership or a limited liability partnership or joint-stock company within the meaning of Chapter VI.3 of the Professional Code (chapter C-26);

“client” means any natural person or any entity to whom or which a chartered professional accountant provides services with or without remuneration, whatever the contractual relationship, including an employment relationship, may be between them. A chartered professional accountant can provide services to the entity through which he practises or provide services to third parties;

“entity” means any form of organization, whatever its legal form may be;

“services” means the services defined in section 4 of the Chartered Professional Accountants Act (chapter C-48.1) and the services that may or shall be performed by a chartered professional accountant pursuant to the provision of another Act.

For the purposes of this Code,

(1)  services offered or provided by a chartered professional accountant to natural persons or to entities that are separate from the entity through which the chartered professional accountant practises are services offered or provided to third parties;

(2)  the clients of the firm through which the chartered professional accountant practises, and those to whom the chartered professional accountant provides services, are deemed to be clients of the chartered professional accountant.

O.C. 716-2024, s. 3.

Not in force

In force: 2024-05-09

3. For the purposes of this Code, unless otherwise indicated by the context,

“firm” means any sole proprietorship operated by a chartered professional accountant for the purpose of providing services to third parties and any partnership or company formed for the purpose of providing such services that comprises at least one chartered professional accountant, whether it is a general partnership, an undeclared partnership or a limited liability partnership or joint-stock company within the meaning of Chapter VI.3 of the Professional Code (chapter C-26);

“client” means any natural person or any entity to whom or which a chartered professional accountant provides services with or without remuneration, whatever the contractual relationship, including an employment relationship, may be between them. A chartered professional accountant can provide services to the entity through which he practises or provide services to third parties;

“entity” means any form of organization, whatever its legal form may be;

“services” means the services defined in section 4 of the Chartered Professional Accountants Act (chapter C-48.1) and the services that may or shall be performed by a chartered professional accountant pursuant to the provision of another Act.

For the purposes of this Code,

(1)  services offered or provided by a chartered professional accountant to natural persons or to entities that are separate from the entity through which the chartered professional accountant practises are services offered or provided to third parties;

(2)  the clients of the firm through which the chartered professional accountant practises, and those to whom the chartered professional accountant provides services, are deemed to be clients of the chartered professional accountant.

O.C. 716-2024, s. 3.