The rules of professional conduct, comprehensive in their scope, practical in application and addressed to high moral standards, serve not only as a guide to the profession itself but as a source of assurance of the profession's concern for the public it serves. It is a mark of a profession that there is a voluntary assumption, by those who comprise it - the professional community - of ethical principles which are aimed, first and foremost, at protection of the public and, second, at achieving orderly and courteous conduct within the profession. It is to these purposes that the Institute's rules are directed.

 Download the Rules of Professional Conduct Adobe Acrobat file

In addition, Council has adopted interpretations intended to provide guidance in the application of the Rules, but are not authoritative in nature.

Download the Council Interpretations Adobe Acrobat file If you have any questions regarding the Rules or Interpretations, or have concerns about the conduct of a chartered accountant, contact Gregory H. Crosby, CA, LL.B, Director of Regulatory Affairs (902) 425-3291.