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

Section 46
Disposition versions

Full text
46. A member shall respect the right of his client, or of a representative of his client authorized to that effect, to take cognizance and obtain copy of any documents concerning the client in any file developed in connection with him in the performance of a contract. Particularly, a member shall, on request, hand to his client, or to a representative of his client authorized to that effect, copy of any documents which are part of the accounting records of his client.
O.C. 58-2003, s. 46.
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