Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 41
Disposition versions
41. A chartered professional accountant shall, when communicating information protected by professional secrecy in accordance with section 60.4 of the Professional Code (chapter C-26),
(1) communicate only such information as necessary to achieve the purpose for which the information is communicated;
(2) communicate the information only to the person or authority to whom or to which such information may be communicated;
(3) use a method of communication that ensures the confidentiality of the information under the circumstances;
(4) inform the person to whom the information is communicated that it is protected by professional secrecy;
(5) record the following information as soon as possible:
(a) the purpose of the communication, the supporting reasons, the date and time of the communication, the name of the person who received the communication and the method of communication used;
(b) whether he contacted the client before making the communication or, where applicable, the reasons for which he did not contact the client.
In force: 2024-05-09
41. A chartered professional accountant shall, when communicating information protected by professional secrecy in accordance with section 60.4 of the Professional Code (chapter C-26),
(1) communicate only such information as necessary to achieve the purpose for which the information is communicated;
(2) communicate the information only to the person or authority to whom or to which such information may be communicated;
(3) use a method of communication that ensures the confidentiality of the information under the circumstances;
(4) inform the person to whom the information is communicated that it is protected by professional secrecy;
(5) record the following information as soon as possible:
(a) the purpose of the communication, the supporting reasons, the date and time of the communication, the name of the person who received the communication and the method of communication used;
(b) whether he contacted the client before making the communication or, where applicable, the reasons for which he did not contact the client.
