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

Section 3.06.01
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3.06.01. Every member must preserve the secrecy of all confidential information that becomes known to the member in the practice of the profession.
A member may be released from his or her obligation to preserve professional secrecy only with the authorization of the member’s client or where so ordered by law. The member may also be released from his or her obligation to preserve professional secrecy only pursuant to the third paragraph of section 60.4 of the Professional Code (chapter C-26) if the terms and conditions provided for in sections 3.06.03 and 3.06.04 are met.
R.R.Q., 1981, c. C-26, r. 30, s. 3.06.01; O.C. 776-2004, s. 2.
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