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

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48. A member is bound by professional secrecy and may not disclose confidential information revealed to him by reason of his profession, unless he is authorized to do so by the person who confided such information to him or by an express provision of law. In addition, the member is released from his obligation of professional secrecy in the case and in accordance with the terms and conditions set out in section 48.1.
O.C. 58-2003, s. 48; O.C. 22-2004, s. 1.