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

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34. A member shall not sign, prepare, produce or even associate his name with any letter, attestation, opinion, report, statement, representation, financial statement or other document, which he knows, or should know, contains false or misleading information, out of complacency or without ensuring that such documents are in compliance with good practices or current scientific knowledge.
O.C. 58-2003, s. 34; O.C. 779-2004, s. 11; O.C. 944-2010, s. 10.