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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
Section 99
Disposition versions
99. A chartered professional accountant who is authorized to use the graphic symbol of the Order in accordance with section 98 may allow the firm through which he practises to use the symbol, provided the firm complies with the conditions of that section and is
(1) a sole proprietorship operated by a chartered professional accountant;
(2) a general partnership or undeclared partnership controlled in a proportion of over 50% by chartered professional accountants; or
(3) a limited liability partnership or joint-stock company of chartered professional accountants referred to in section 1 of the Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company (chapter C-48.1, r. 16).
In force: 2024-05-09
99. A chartered professional accountant who is authorized to use the graphic symbol of the Order in accordance with section 98 may allow the firm through which he practises to use the symbol, provided the firm complies with the conditions of that section and is
(1) a sole proprietorship operated by a chartered professional accountant;
(2) a general partnership or undeclared partnership controlled in a proportion of over 50% by chartered professional accountants; or
(3) a limited liability partnership or joint-stock company of chartered professional accountants referred to in section 1 of the Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company (chapter C-48.1, r. 16).
