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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 73
Disposition versions
73. A chartered professional accountant shall not practise through a firm
(1) in which persons engage in acts that are derogatory to the honour or dignity of the profession;
(2) in which directors, shareholders, partners or employees practise a profession, carry on a trade, enterprise or business or hold an office or function that is incompatible with the dignity or practice of the profession;
(3) in which a person who holds partnership or company shares with voting rights or acts as a director or officer is struck off the roll of a professional order or has his professional permit revoked.
In force: 2024-05-09
73. A chartered professional accountant shall not practise through a firm
(1) in which persons engage in acts that are derogatory to the honour or dignity of the profession;
(2) in which directors, shareholders, partners or employees practise a profession, carry on a trade, enterprise or business or hold an office or function that is incompatible with the dignity or practice of the profession;
(3) in which a person who holds partnership or company shares with voting rights or acts as a director or officer is struck off the roll of a professional order or has his professional permit revoked.
