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C-26, r. 28
- Code of ethics of certified management accountants
Table des matières
À jour au 1
er
septembre 2012
DIVISION
I
GENERAL
DIVISION
II
DUTIES AND OBLIGATIONS TOWARDS THE PUBLIC
DIVISION
III
DUTIES AND OBLIGATIONS TOWARDS CLIENTS OR EMPLOYERS
General
Integrity
Availability and diligence
Liability
Independence and impartiality
Independence during an assurance engagement or a specified auditing procedures engagement
Professional secrecy
Accessibility, correction and delivery of documents
Determination and payment of fees
DIVISION
IV
DUTIES AND OBLIGATIONS TOWARDS THE PROFESSION
Derogatory acts
Relations with the Order and colleagues
DIVISION
V
RESTRICTIONS AND OBLIGATIONS RESPECTING ADVERTISING
DIVISION
VI
GRAPHIC SYMBOL OF THE ORDER