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Articles

The following articles address commonly raised Practice Advisory questions and have been provided for the general guidance of members, students and firms on the application of the Rules of Professional Conduct (Rules).  As no two situations are identical, members and students are encouraged to contact a Practice Advisor at 416-962-1841 x456, or 1-800-387-0735 x456 for specific guidance related to their particular circumstances. 

Each member of the Institute is responsible for ensuring that their own situation complies with the Rules and Bylaws.  Where legal issues are involved, members must contact their own legal counsel.  The practice advice provided is general in nature and given in the context of the Rules.  No two factual circumstances are identical.  Only legal counsel can provide legal advice.

ETHICS


CA/Client Relationship





Fees





File Retention





Fraud




Independence









Election Guidance



Other




PRACTICE MANAGEMENT



Practice Continuation



Succession Planning



Purchasing a CA Practice




Wealth Management Services





Privacy




ACCOUNTING/ASSURANCE





Licensing





Variable Interest Entities



Quality Control



Canadian Auditing Standards