C-48.1, r. 6 - Code of ethics of chartered professional accountants

Section 15 Disposition versions

2012-09-01

15. Shall also be guilty of an act derogatory to the dignity of the profession, any member who concludes or allows to be concluded, within a partnership or company holding itself out to be a partnership or company of chartered professional accountants, or within which one or more members offer assurance services, any agreement, particularly a unanimous shareholders’ agreement, that impairs the independence, objectivity and integrity necessary to provide assurance services or that could lead members to violate the Chartered Professional Accountants Act (chapter C-48.1), the Professional Code (chapter C-26) and the regulations thereunder.

O.C. 58-2003, s. 15; S.Q. 2012, c. 11, ss. 34 and 42.