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

Section 36
Disposition versions

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36. A member who performs an assurance engagement or a specified auditing procedures engagement or who participates in such an engagement shall:
(1)  reveal any material fact known to him which is not disclosed in the financial statements or other subject matter of the engagement, the omission of which renders the financial statements misleading; and
(2)  report any material misstatement known to him to be contained in the financial statements or other subject matter of the engagement.
O.C. 58-2003, s. 36; O.C. 779-2004, s. 14.
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