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

Section 19.2
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19.2. A member who is responsible for applying the standards or rules contemplated in section 19 or for overseeing their application within an enterprise that is the subject of an engagement contemplated in section 19.1 shall notify his immediate superior if the financial statements are not in accordance with these standards or rules.
If, after such notification, the financial statements are still not in accordance with these standards or rules, the member shall also notify in writing the enterprise’s audit committee or similar body or, where there is no audit committee or similar body, the board of directors and the professional responsible for the engagement.
A member shall satisfy the obligations provided for in the third and fourth paragraphs of section 19.1.
O.C. 779-2004, s. 3; O.C. 944-2010, s. 5.
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