Other legislation and public agreements

In addition to the Professional Code and the Chartered Professional Accountants Act, other federal and provincial statutes govern the practice of the CPA profession.

Here are the sections of the legislation that are especially relevant to the CPA profession:

Government of Quebec

• Charter of Human Rights and Freedoms (section 9) 
• Charter of the French Language (sections 30 to 40) 
• Act respecting the Autorité des marchés financiers  
• Act respecting the Barreau du Québec (section 141)  
• Notaries Act (sections 9 and 10)   
• Act respecting the legal publicity of enterprises
• Act respecting health services and social services (section 290)
• Securities Act

Government of Canada

• Canadian Charter of Rights and Freedoms
• Companies' Creditors Arrangement Act 
• Bank Act (sections 194, 307 to 333)

Public agreements

• Autorité des marchés financiers [PDF] (in French only)
• Canadian public accountability board [PDF] (in French only)