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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 36
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36. Notwithstanding 35, a chartered professional accountant shall not, when he or his firm provides a client with assurance services, receive a commission directly or indirectly when
(1) referring the client to the services of another person or entity;
(2) selling to the client the product or service of another person or entity;
(3) recommending a product or service of the client to another person or entity.
Similarly, a chartered professional accountant shall not pay a commission, directly or indirectly, in order to obtain a client for the purpose of offering assurance services to that client.
In force: 2024-05-09
36. Notwithstanding 35, a chartered professional accountant shall not, when he or his firm provides a client with assurance services, receive a commission directly or indirectly when
(1) referring the client to the services of another person or entity;
(2) selling to the client the product or service of another person or entity;
(3) recommending a product or service of the client to another person or entity.
Similarly, a chartered professional accountant shall not pay a commission, directly or indirectly, in order to obtain a client for the purpose of offering assurance services to that client.
