C-26, r. 28 - Code of ethics of certified management accountants

Section 13.2 Disposition versions

2012-09-01

13.2. A member who is responsible for applying generally accepted accounting principles or for overseeing their application within an enterprise that is the subject of an engagement contemplated in section 13.1 shall notify his immediate superior if the financial statements are not presented fairly in accordance with those principles.

If, after such notification, the financial statements are still not presented fairly, the member shall also notify in writing the enterprise’s audit committee or similar body or, where there is no audit committee or similar body, the board of directors and the professional responsible for the engagement. The member shall satisfy the obligations provided for in the third and fourth paragraphs of section 13.1.

O.C. 406-2010, s. 2.