Disclaimer
This material is provided for educational purposes only. Although it has been carefully prepared and reviewed, the author and Chartered Professional Accountants of Canada (CPA Canada) cannot accept legal responsibility for its contents or for any consequences arising from its use. The materials are meant to provoke and facilitate thought and reflection. The guidance provided to participants in response to these items is not to be interpreted as conclusive judgment on any specific situation and should not be directly applied to other situations.
The course will make references to CPA Ontario’s Code of Professional Conduct. If members operate in a different jurisdiction, they should understand the contents of the code of conduct in their respective province, along with any differences from CPA Ontario’s Code of Professional Conduct.