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

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8. A member shall not hold out or imply that he has an establishment in any place where he is in fact only represented by another person who is neither his partner nor a director nor a shareholder of the partnership or company. Conversely, a member who only so represents a member, partnership or company shall not hold out or imply that he maintains an establishment for such member, partnership or company.
O.C. 58-2003, s. 8.