C-48.1 - Chartered Professional Accountants Act

Section 42 Disposition versions

2012-05-16

42. The Code of ethics of chartered accountants (chapter C-48, r. 4), which becomes the Code of ethics of chartered professional accountants (chapter C-48.1, r. 6) under paragraph 7 of section 34, is amended

(1)  (amendment integrated into c. C-48.1, r. 6, ss. 1-3, 11, 15);

(2)  (amendment integrated into c. C-48.1, r. 6, s. 1);

(3)  (amendment integrated into c. C-48.1, r. 6, s. 19.0.1);

(4)  (amendment integrated into c. C-48.1, r. 6, s. 22);

(5)  (amendment integrated into c. C-48.1, r. 6, s. 24);

(6)  (amendment integrated into c. C-48.1, r. 6, s. 72);

(7)  (amendment integrated into c. C-48.1, r. 6, s. 74).

Section 19.0.1 enacted by subparagraph 3 of the first paragraph applies only to

(1)  the members of the Ordre des comptables en management accrédités du Québec who become members of the Ordre des comptables professionnels agréés du Québec under section 56; and

(2)  the persons who, after 16 May 2012, are entered on the roll of the Ordre des comptables professionnels agréés du Québec after having obtained their permit under a regulation made by the board of directors of the Ordre des comptables en management accrédités du Québec in accordance with paragraph c of section 93 or paragraph q of section 94 of the Professional Code (chapter C-26), or section 1.25 of the Regulation respecting the diplomas issued by designated educational institutions which give access to permits or specialist’s certificates of professional orders (chapter C-26, r. 2) and, if applicable, paragraph i of section 94 of that Code, as they read on 15 May 2012.

Sections 59.1 to 59.4 of the Code of ethics of chartered professional accountants apply to the members of the Ordre des comptables généraux accrédités du Québec or of the Ordre des comptables en management accrédités du Québec who become members of the Ordre des comptables professionnels agréés du Québec under section 56 only from 16 May 2013.

2012, c. 11, s. 42.