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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 52
Disposition versions
52. A chartered professional accountant cannot exclude, or attempt to exclude, his professional liability. It is specifically prohibited for him to
(1) accept a waiver that relieves him, in whole or in part, of his professional liability for a fault committed in the practice of his profession;
(2) accept a waiver that relieves, in whole or in part, the firm through which he practises his profession of the liability it may incur for a fault committed by him;
(3) invoke against the client the liability of the firm through which he practises his profession.
The first paragraph does not prevent the making of a transaction to settle a dispute.
In force: 2024-05-09
52. A chartered professional accountant cannot exclude, or attempt to exclude, his professional liability. It is specifically prohibited for him to
(1) accept a waiver that relieves him, in whole or in part, of his professional liability for a fault committed in the practice of his profession;
(2) accept a waiver that relieves, in whole or in part, the firm through which he practises his profession of the liability it may incur for a fault committed by him;
(3) invoke against the client the liability of the firm through which he practises his profession.
The first paragraph does not prevent the making of a transaction to settle a dispute.
