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

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4.02.07. Before accepting to replace another professional accountant in a mandate with respect to any function relating to the practice of professional accountancy, a member shall first communicate with such professional accountant and inquire whether there are any factors he should take into account in deciding whether or not to accept the mandate. Such professional accountant shall reply within a reasonable period of time.
R.R.Q., 1981, c. C-26, r. 30, s. 4.02.07.