32. The code of ethics and conduct must comply with the principles and rules set out in this Division and in articles 321 to 325 of the Civil Code. In case of inconsistency, the more stringent principles and rules apply.
The Code must also include provisions for preserving the integrity and impartiality of the parity committee, favouring transparency within the parity committee and fostering accountability of its members, while taking into account the particularity of the composition of the board of directors.
1535-2022O.C. 1535-2022, s. 32.