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

Section 3.04.02
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3.04.02. If a professional accountant is associated with financial statements because he prepared them or permitted his name to be entered thereon, he must sign and attach to the financial statements the appropriate professional accountant’s report in his capacity as a certified general accountant.
O.C. 441-90, s. 8.
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