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

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63. Before accepting an engagement contemplated in subparagraph 2 of the third paragraph of section 1 or a compilation engagement where he is replacing another accountant, a member shall first communicate with such accountant and enquire whether there are any circumstances he should take into account which might influence his decision to accept or refuse the engagement.
O.C. 58-2003, s. 63.