C-48.1, r. 6 - Code of ethics of chartered professional accountants

Full text
12. Shall also be guilty of an act derogatory to the dignity of the profession, any member who carries on his professional activities within a partnership or company:
(1)  with persons who engage in acts that are derogatory to the honour or dignity of the chartered professional accountancy profession;
(2)  in which directors, shareholders, partners or employees practise a profession, carry on a trade, enterprise or business or hold an office or function that is inconsistent with the practice of the profession;
(3)  in which a person contemplated in subparagraph a of subparagraph 1 of the first paragraph of the Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company (chapter C-48.1, r. 16), who holds partnership or company shares with voting rights or acts as a director or officer is struck off the roll of his professional order or has his professional permit revoked.
O.C. 58-2003, s. 12.