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

Section 3.06.02 Disposition versions

2012-09-01

3.06.02. To preserve secrecy with respect to confidential information that becomes known to a member in the practice of the profession, a member shall

(1)  refrain from using such information to the prejudice of a client or with a view to obtaining, directly or indirectly, a benefit for himself or herself or for another person;

(2)  take the necessary measures to prevent the member’s colleagues and staff from disclosing or making use of such information that becomes known to them in the performance of their duties; and

(3)  avoid holding or participating in indiscreet conversations concerning a client and the services provided to the client.

R.R.Q., 1981, c. C-26, r. 30, s. 3.06.02; O.C. 776-2004, s. 2.