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

Section 3.06.03 Disposition versions

2012-09-01

3.06.03. A member who, pursuant to the third paragraph of section 60.4 of the Professional Code (chapter C-26), communicates, orally or in writing, information protected by professional secrecy to prevent an act of violence shall, for each communication,

(1)  enter the following particulars in the client’s record, in a sealed envelope, as soon as possible:

(a)  the name of the person or group of persons exposed to a danger;

(b)  the name of the person who caused the member to communicate the information;

(c)  the reasons supporting the decision to communicate the information;

(d)  the name of the person to whom the information was given;

(e)  the date and time of the communication;

(f)  the mode of communication;

(g)  the content of the communication;

(2)  within 5 days of the communication, send the syndic a notice regarding the communication that includes the reasons supporting the decision to communicate the information and the date and time it was communicated.

R.R.Q., 1981, c. C-26, r. 30, s. 3.06.03; O.C. 776-2004, s. 2.