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

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3.07.03. A member who, pursuant to the second paragraph of section 60.5 of the Professional Code (chapter C-26), denies a client access to information contained in any record established in the client’s respect shall notify the client in writing that the disclosure would be likely to cause serious harm to the client or to a third person.
O.C. 776-2004, s. 2.