C-26, r. 48 - Code of ethics of certified general accountants

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2.06. A practising member must not hold out or imply that he has an office in a given area when he is, in fact, only represented by another professional accountant who is not a partner, shareholder or employee. Similarly, a practitioner who thus represents another professional accountant, must not hold out or imply that he maintains an office for such professional accountant.
R.R.Q., 1981, c. C-26, r. 30, s. 2.06; O.C. 1095-2005, s. 4.