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

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36.13. A member shall, before agreeing to provide professional services, determine whether there is any restriction, influence, interest or relationship which, in respect of these professional services, would place him, or would be perceived as placing him, in a conflict of interest position.
Conflict of interest situations shall be assessed in respect of all clients of the partnership or joint-stock company.
O.C. 779-2004, s. 14.