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

Article 54 Versions de la disposition

2012-09-01

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.