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

Section 22
Disposition versions

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22. The generally accepted management accounting principles in the practice of the profession are those set out in the Management Accounting Policies prepared by the Society of Management Accountants of Canada.
Where a member varies from any of those policies, he must rely as far as possible on authoritative texts and must mention the variation.
O.C. 672-90, s. 22.
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