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C-26, r. 28 - Code of ethics of certified management accountants
Section 44.4
Disposition versions
44.4. It is derogatory to the dignity of the profession for members to enter into an agreement or permit an agreement to be entered into, within a partnership or joint-stock company of which the member is a partner or shareholder, including a unanimous agreement between shareholders, that operates to impair the independence, objectivity and integrity required for the practice of the profession or compliance with the Professional Code (chapter C-26) and the regulations made under the Code.
