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

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33. Members must refrain from receiving or soliciting, except for the remuneration to which they are entitled, any benefit, rebate, sum of money or commission relating to their professional services. They may, however, accept customary tokens of appreciation and gifts of small value.
Members must also refrain from paying, offering to pay or agreeing to pay any benefit, rebate, sum of money or commission relating to their professional services.
O.C. 672-90, s. 33; O.C. 904-2011, s. 14.