33. A chartered professional accountant shall refrain from accepting any gift, hospitality or other advantage in connection with his practice that is likely to have a real or apparent influence over his objectivity or place him in a situation where he feels indebted to the donor.
Similarly, he shall refrain from offering any advantage that is likely to influence the objectivity of the person receiving it or place that person in a situation where he would feel indebted to him.
716-2024O.C. 716-2024, s. 33.