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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 32
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32. A chartered professional accountant who observes a conflict of interest and applies safeguards shall keep the following information and documents in his records:
(1) the nature of the conflict of interest identified;
(2) the safeguards applied and the reason why they are expected to resolve the conflict of interest;
(3) the date and a description of the disclosure made to every client concerned and the document confirming the consent obtained in accordance with section 30.
In force: 2024-05-09
32. A chartered professional accountant who observes a conflict of interest and applies safeguards shall keep the following information and documents in his records:
(1) the nature of the conflict of interest identified;
(2) the safeguards applied and the reason why they are expected to resolve the conflict of interest;
(3) the date and a description of the disclosure made to every client concerned and the document confirming the consent obtained in accordance with section 30.
