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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants

Section 39
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39. A chartered professional accountant is bound by professional secrecy and shall not disclose confidential information that becomes known to him in the practice of his profession, unless he is authorized to do so by the client or by an express provision of law.
A chartered professional accountant shall also apply discretion with respect to any information concerning his clients, whether or not that information is protected by professional secrecy.
O.C. 716-2024, s. 39.
In force: 2024-05-09
39. A chartered professional accountant is bound by professional secrecy and shall not disclose confidential information that becomes known to him in the practice of his profession, unless he is authorized to do so by the client or by an express provision of law.
A chartered professional accountant shall also apply discretion with respect to any information concerning his clients, whether or not that information is protected by professional secrecy.
O.C. 716-2024, s. 39.
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