Our Code of Ethics

We abide and are committed to the Chartered Professional Accountants’ Association of Canada Code of Ethical Principles and Rules of Conduct which provides uniform rules and principles of professional conduct and ethics by which members will conduct themselves in discharging their professional duties and responsibilities.


1. Responsibilities to Society Members have a fundamental responsibility to safeguard and advance the interests of society. This implies acting with trustworthiness, integrity and objectivity. This responsibility extends beyond a member's own behaviour to the behaviour of colleagues and to the standards of the Association and the profession.
2. Trust and Duties Members shall act in the interest of their clients, employers and interested third parties, and shall be prepared to sacrifice their self-interest to do so. Members shall honour the trust bestowed on them by others, and shall not use their privileged position without their principal's knowledge and consent. Members shall avoid conflicts of interest.
3. Due Care and Professional Judgement Members shall strive to continually upgrade and develop their technical knowledge and skills in the areas in which they practice as professionals. This technical expertise shall be employed with due professional care and judgment.
4. Deceptive Information Members shall not be associated with information which the member knows, or should know, to be false or misleading, whether by statement or omission.
5. Practice of the Profession Members shall act openly and fairly towards others in the practice of their profession.
6. Responsibilities of the Profession Members shall always act in accordance with the duties and responsibilities associated with being members of the profession, and shall carry on work in a manner which will enhance the image of the profession and the Association.
7. Independence

Members shall be free of any influence, interest of relationship in respect of a client's affairs that impairs the member's professional judgment or objectivity or that, in the view of a reasonable observer, may have that effect.