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C-48.1, r. 6.1 - Code of ethics of chartered professional accountants
FrançaisArticle 35
Versions de la disposition
35. A chartered professional accountant may receive or pay a commission, directly or indirectly, in the following cases, provided he can prevent a conflict of interest by applying safeguards
1° when referring a client to the services of another person or entity;
2° when selling to a client the product or service of another person or entity;
3° when obtaining a client from another person or entity.
He shall, in such a case,
1° inform the client in writing of the existence of the commission;
2° inform the client of the existence of other products or services of the same nature.
For the purposes of this subdivision,
“client” includes the entities related to a client;
“commission” means any compensation, discount, benefit or other advantage, whether monetary or not.
In force: 2024-05-09
35. A chartered professional accountant may receive or pay a commission, directly or indirectly, in the following cases, provided he can prevent a conflict of interest by applying safeguards
1° when referring a client to the services of another person or entity;
2° when selling to a client the product or service of another person or entity;
3° when obtaining a client from another person or entity.
He shall, in such a case,
1° inform the client in writing of the existence of the commission;
2° inform the client of the existence of other products or services of the same nature.
For the purposes of this subdivision,
“client” includes the entities related to a client;
“commission” means any compensation, discount, benefit or other advantage, whether monetary or not.
