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

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31. A member must safeguard his professional independence at all times and avoid any situation which would put him in conflict of interest.
Without restricting the generality of the foregoing, a member is in conflict of interest when the interests involved are such that he may be influenced to favour certain of them over those of his client or employer, or his judgment and loyalty towards the latter may be unfavourably affected.
O.C. 672-90, s. 31.