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

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2.09. Before commencing an assignment in any of the related activities and functions for a client whose duly appointed auditor is another professional accountant, a member engaged in the practice of professional accountancy who is associated with a separate organization carrying on the practice of any of the related activities and functions, must first notify or must ensure that the organization notifies, such professional accountant of the assignment.
R.R.Q., 1981, c. C-26, r. 30, s. 2.09.