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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 37
Disposition versions
37. A chartered professional accountant, depending on the case, who receives or pays a commission pursuant to section 35 shall keep, in his records
(1) the nature and the amount or value of the commission received or paid;
(2) the written disclosure to the client and the additional verbal information given to the client, in particular concerning the existence of products or services of the same nature or concerning the measures implemented, if any;
(3) the name of the person or entity that paid a commission or to which a commission was paid.
In force: 2024-05-09
37. A chartered professional accountant, depending on the case, who receives or pays a commission pursuant to section 35 shall keep, in his records
(1) the nature and the amount or value of the commission received or paid;
(2) the written disclosure to the client and the additional verbal information given to the client, in particular concerning the existence of products or services of the same nature or concerning the measures implemented, if any;
(3) the name of the person or entity that paid a commission or to which a commission was paid.
