C-48.1, r. 6 - Code of ethics of chartered professional accountants

Section 12 Disposition versions

2012-09-01

12. Shall also be guilty of an act derogatory to the dignity of the profession, any member who carries on his professional activities within a partnership or company:

(1)  with persons who engage in acts that are derogatory to the honour or dignity of the chartered professional accountancy profession;

(2)  in which directors, shareholders, partners or employees practise a profession, carry on a trade, enterprise or business or hold an office or function that is inconsistent with the practice of the profession;

(3)  in which a person contemplated in subparagraph a of subparagraph 1 of the first paragraph of the Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company (chapter C-48.1, r. 16), who holds partnership or company shares with voting rights or acts as a director or officer is struck off the roll of his professional order or has his professional permit revoked.

O.C. 58-2003, s. 12.