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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 19
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19. A chartered professional accountant shall consider the extent of his competencies, with respect to the services he intends to provide, the time required to provide them and the means available to him. He shall not, in particular, provide services for which he is insufficiently prepared or for which he does not have the required competencies without obtaining the necessary assistance. If the interest of the client so requires, he shall, with the authorization of such client, consult another chartered professional accountant, another professional or another competent person, or refer the client to one of these persons.
In force: 2024-05-09
19. A chartered professional accountant shall consider the extent of his competencies, with respect to the services he intends to provide, the time required to provide them and the means available to him. He shall not, in particular, provide services for which he is insufficiently prepared or for which he does not have the required competencies without obtaining the necessary assistance. If the interest of the client so requires, he shall, with the authorization of such client, consult another chartered professional accountant, another professional or another competent person, or refer the client to one of these persons.
