In force: 2024-05-09
5. A chartered professional accountant shall take reasonable measures to ensure that the provisions of the Chartered Professional Accountants Act (chapter C-48.1), the Professional Code (chapter C-26) and the regulations made thereunder are complied with by all persons with whom he works in the exercise of his professional activities. When practising through a firm, he shall take all reasonable measures to ensure that the firm complies with those laws and regulations.
Similarly, he shall not urge a person to take any action that would contravene a provision of those laws and regulations.
716-2024O.C. 716-2024, s. 5.