1. This Code applies to chartered professional accountants regardless of how they practise the profession, whether they are employees, officers or members of a board of directors, whether or not they provide services to third parties, and whether or not they are remunerated.
The Code applies to chartered professional accountants in the practice of their professional activities in addition to all other applicable rules of conduct.
716-2024O.C. 716-2024, s. 1.