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

Section 60 Disposition versions

2024-05-09

60. A chartered professional accountant who ceases to act for a client shall, even if his fees have not been paid,

(1)  facilitate the transfer of the documents referred to in section 58 to his successor, on a timely basis, and collaborate with the successor based on the client’s instructions;

(2)  return to the client all the client’s documents and property or, based on the client’s instructions, transfer them to his successor;

(3)  where applicable, render account to the client of all the funds he holds or has held in trust for the client in connection with the contract on which he ceases to act, including the reimbursement of any advance;

(4)  inform the client without delay of the fees and expenses that remain unpaid.

O.C. 716-2024, s. 60.

Not in force

In force: 2024-05-09

60. A chartered professional accountant who ceases to act for a client shall, even if his fees have not been paid,

(1)  facilitate the transfer of the documents referred to in section 58 to his successor, on a timely basis, and collaborate with the successor based on the client’s instructions;

(2)  return to the client all the client’s documents and property or, based on the client’s instructions, transfer them to his successor;

(3)  where applicable, render account to the client of all the funds he holds or has held in trust for the client in connection with the contract on which he ceases to act, including the reimbursement of any advance;

(4)  inform the client without delay of the fees and expenses that remain unpaid.

O.C. 716-2024, s. 60.