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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 50
Disposition versions
50. A chartered professional accountant shall notify his client of any problematic situation of which he becomes aware while providing services and of which the client needs to be informed, including
(1) any fact or omission which, to the best of his knowledge, may constitute an offence under a law or regulation;
(2) a significant error in a financial statement or any other document;
(3) a situation which, if not corrected, may lead him to contravene section 26.
If the client is an entity, the chartered professional accountant must give such notification to an appropriate person within the entity, such as the representative of the entity with whom the chartered professional accountant deals when providing services or the chartered professional accountant’s immediate superior, if he is employed by the entity. If the chartered professional accountant subsequently becomes aware of the client’s failure to rectify the situation, the chartered professional accountant shall notify the appropriate hierarchical authority within the entity.
Notwithstanding the second paragraph, a chartered professional accountant involved in the performance of a contract for professional services shall give such notification to the chartered professional accountant responsible for the contract or its supervision.
In force: 2024-05-09
50. A chartered professional accountant shall notify his client of any problematic situation of which he becomes aware while providing services and of which the client needs to be informed, including
(1) any fact or omission which, to the best of his knowledge, may constitute an offence under a law or regulation;
(2) a significant error in a financial statement or any other document;
(3) a situation which, if not corrected, may lead him to contravene section 26.
If the client is an entity, the chartered professional accountant must give such notification to an appropriate person within the entity, such as the representative of the entity with whom the chartered professional accountant deals when providing services or the chartered professional accountant’s immediate superior, if he is employed by the entity. If the chartered professional accountant subsequently becomes aware of the client’s failure to rectify the situation, the chartered professional accountant shall notify the appropriate hierarchical authority within the entity.
Notwithstanding the second paragraph, a chartered professional accountant involved in the performance of a contract for professional services shall give such notification to the chartered professional accountant responsible for the contract or its supervision.
