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

Section 36.12
Disposition versions

Full text
36.12. A member shall not place himself in a situation where his loyalty to his client or employer may be compromised.
Subject to section 36.13, a member shall not place himself in a position where his self-interest or the interest of the partnership or joint-stock company within which he practises his profession conflicts, or would be perceived as conflicting, with the interest of his client or the clients of the partnership or joint-stock company.
A member shall inform his client or employer of any interests, business connections or relationships of which the client or employer should be informed.
O.C. 779-2004, s. 14.
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