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

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19.0.1. The management accounting standards generally accepted in the profession are those set out in the Management Accounting Guidelines of the Society of Management Accountants of Canada.
When a member deviates from one of the guidelines, the member must, to the extent possible, refer to authoritative literature and indicate the deviation.
S.Q. 2012, c. 11, s. 42.