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Ethics and rules of professional conduct

What is the difference between the types of e-learning activities?

  • A webinar is a live training activity which you must attend at the date and time indicated. You may access the training platform in your online file 7 days before the date of the webinar. We strongly recommend that you log in to the platform before the date of the webinar and follow the instructions in step 3 of your training path beforehand in order to test your computers’ configuration and prevent any connexion problems during your training activity.
  • Web conferences, web interviews, interactive training activities, webcasts and online training activities are recorded training activities. They can be accessed at all times after their availability date.
Important note: This training activity focuses on the Code of Ethics of CPAs currently in effect. It is important to note, however, that the Ordre des CPA du Québec has embarked on a project to overhaul the Code of Ethics of CPAs. The date of entry into force of this new Code is not known at this time since several legislative steps are still in progress.

This session allows you to declare 7 hours in the field of professional ethics. These hours will automatically be added to your file.

General objective

This training activity is intended to help practitioners and members in industry understand the provisions of the Code of Ethics of Chartered Professional Accountants and the Professional Code. Ethical concepts will be presented using case studies.


By the end of this training activity, participants will be able to:

  • apply the rules and principles of conduct required of chartered professional accountants;
  • discuss the application of ethical standards and ethical values in practice.


  • The Code of Ethics of Chartered Professional Accountants and the Professional Code, taking into consideration the Chartered Professional Accountants Act
    • Duties and obligations towards the public
    • Duties and obligations towards the client and the employer
    • Obligations towards the Order, the profession and the members
  • Ethics
    • Definition
    • Discussion on the fundamental values
    • Establishment of a work ethic for chartered professional accountants
  • Real-life cases
    • General obligations
    • Conflicts of interest
    • Obligations of partners in a firm towards employees or other partners
    • Multidisciplinary practice
    • Work performed out of complacency
    • Professional secrecy
    • Searches
    • Billing
    • Termination of the engagement
  • Round table and conclusion

Course format

This training activity will feature a mix of lectures, real-life examples and exercises.

Target audience

CPAs in public practice and CPAs in business/industry

Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 2528
Accessible du : 2020-09-01, 00:00 au 2021-08-31, 23:59
Animateur : Michèle St-Onge
Durée : 7.00 h
Renseignements complémentaires :

Grille tarifaire

Séance disponible

Places illimitées

  Membre CPA Non-membre
À la carte 50,00 $ 65,00 $
Passeport CPA 150 CDP S/O
Passeport Multi-CPA 150 CDP S/O
Passeport Multi-usagers 150 CDP 175 CDP
Promo CPA 150 CDP S/O