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

Section 3.08.02 Disposition versions

2012-09-01

3.08.02. The fees are fair and reasonable if they are warranted by the circumstances and correspond to the services rendered. In determining his fees, a member must in particular take the following factors into account:

(a)  his experience;

(b)  the time devoted to the carrying out of his professional service;

(c)  the complexity and importance of the service;

(d)  the responsibility assumed;

(e)  the performance of unusual services or of services requiring exceptional competence or celerity.

R.R.Q., 1981, c. C-26, r. 30, s. 3.08.02.