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

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40.2. A member who, pursuant to the second paragraph of section 60.5 of the Professional Code (chapter C-26), refuses to allow his client access to information contained in the record established in his respect, shall indicate to his client, in writing, the reasons for the refusal.
O.C. 1087-2000, s. 1; O.C. 904-2011, s. 18.