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

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54. A member shall charge just and reasonable fees. In determining his fees, he shall in particular take the following factors into account:
(1)  the time devoted to the performance of the professional service;
(2)  the difficulty and importance of such service;
(3)  the performance of unusual services or of services requiring exceptional competence or celerity;
(4)  his experience and expertise;
(5)  the importance of the responsibility assumed.
O.C. 58-2003, s. 54.