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Publications ICAM Member's Handbook Council Interpretations Introduction to Interpretations by the Council Relative to the Rules of Professional Conduct IC 104.1 Requirement to Co-operate IC 105.1 Hindrance, Inappropriate Influence and Intimidation IC 201.1 Maintenance of Reputation of Profession IC 201.4 Advocacy Services IC 202 Integrity and Objectivity IC 204.1 to 204.6 Independence IC 204.6 Firms to Ensure Compliance by Partners and Professional Employees IC 204.7 Members Acting as Trustee Under the Bankruptcy and Insolvency Act or as Liquidator Receiver or Receiver/Manager IC 204.8 Disclosure of Impairment of Independence - Professional Services Other than Assurance or Specified Auditing Procedures and Insolvency Engagements IC 204 Canada Elections Act IC 205 False or Misleading Documents and Oral Representations IC 206.1 to 206.3 Compliance with Professional Standards Glossary: IC 207 through 210 IC 208 Confidentiality of Information IC 209 Borrowing from Clients IC 210 Conflict of Interest IC 211 Duty to Report Breach of Rules of Professional Conduct IC 212.1 Handling of Trust Funds and Other Property IC 214 Fee Quotations IC 215 Contingent Fees IC 216 Payment or Receipt of Commissions IC 217.1 Advertising and Promotion IC 217.2 Solicitation IC 217.3 Endorsements IC 218 Retention of Documentation and Working Papers IC 302 Communication with Predecessor IC 303 Cooperation with Successor IC 401 Practice Names IC 404.2 Operation of Members' Offices Council Interpretation 204.6 Firms to Ensure Compliance by Partners and Professional Employees 204.6/1  Members of the firm include all those persons who are associated with the firm in carrying out its activities. Members of the firm, including employees, who are not subject to the Institute's Rules of Professional Conduct could have an interest or relationship or provide a service that would result in the firm being prohibited from performing a particular engagement. Rule 204.6 requires a member who is a partner or proprietor of a firm to ensure that the firm and all members of the firm, including those who are not members of the Institute, do not have a relationship or interest, do not perform a service and remain free of any influence that would preclude the firm from performing the engagement pursuant to Rules 204.1, 204.2, 204.4 or 204.7. Back to Top

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