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

Section 3.02.13.04
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3.02.13.04. A member who prepares or approves, in whole or in part, financial statements prepared solely for internal use within an enterprise or for a specified user within the meaning of the Independence Standard published and adopted by the Certified General Accountants Association of Canada, 2006, 1st edition, version 1.2, is relieved from satisfying the obligations set out in Sections 3.02.13.01 to 3.02.13.03.
O.C. 1200-2009, s. 3.
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