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

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36.14. A member shall decline to perform professional services or cease to provide such services if the performance of the services creates a conflict of interest or is perceived as creating a conflict of interest, or as soon as he discovers a conflict of interest or is perceived as being in a conflict of interest position, unless the affected clients have knowledge of the conflict of interest and have consented to it or the member uses conflict management techniques and obtains the consent of all affected clients before performing the professional services.
O.C. 779-2004, s. 14.