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

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16. Whether his duties and obligations be towards the public, a client or an employer, a member shall, in all circumstances before entering into a contract relating to the practice of the profession, consider the extent of his proficiency, knowledge and the means at his disposal. He shall not, in particular, undertake work for which he is not sufficiently prepared or for which he does not have the proficiency or knowledge required without obtaining the necessary assistance.
O.C. 58-2003, s. 16; O.C. 779-2004, s. 2.