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

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59. Where a member carries on his professional activities within a joint-stock company, the revenue generated by the member while rendering professional services within and on behalf of the company belongs to the company, unless agreed to otherwise.
In such a case, the setting, billing and payment of fees are subject to the conditions set out in sections 54 to 58 and the member remains personally responsible for their application.
O.C. 58-2003, s. 59.