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C-48.1, r. 6 - Code of ethics of chartered professional accountants
Section 15
Disposition versions
15. Shall also be guilty of an act derogatory to the dignity of the profession, any member who concludes or allows to be concluded, within a partnership or company holding itself out to be a partnership or company of chartered professional accountants, or within which one or more members offer assurance services, any agreement, particularly a unanimous shareholders’ agreement, that impairs the independence, objectivity and integrity necessary to provide assurance services or that could lead members to violate the Chartered Professional Accountants Act (chapter C-48.1), the Professional Code (chapter C-26) and the regulations thereunder.
