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

Section 13.3
Disposition versions

Full text
13.3. A member who prepares or approves, in whole or in part, financial statements prepared solely for internal use within an enterprise or for a specified user within the meaning of the Canadian Institute of Chartered Accountants Handbook is dispensed from satisfying the obligations set out in the second paragraph of section 12 and in sections 13.1 and 13.2.
O.C. 406-2010, s. 2.
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