{"id":151,"date":"2025-07-03T10:38:24","date_gmt":"2025-07-03T14:38:24","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=151"},"modified":"2025-09-12T13:55:39","modified_gmt":"2025-09-12T17:55:39","slug":"divulgation-dactes-reprehensibles","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/encadrement-legislatif-de-la-profession\/divulgation-dactes-reprehensibles\/","title":{"rendered":"Divulgation d\u2019actes r\u00e9pr\u00e9hensibles"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Plusieurs lois et r\u00e8glements encadrent la pratique de la profession de comptable professionnel agr\u00e9\u00e9. Cet encadrement vise \u00e0 pr\u00e9venir les risques de pr\u00e9judice que comporte l\u2019exercice des activit\u00e9s professionnelles des CPA. Cette r\u00e9glementation et cette l\u00e9gislation imposent au professionnel diverses obligations ayant trait au contexte comme au contenu de sa pratique \u00e0 l\u2019\u00e9gard du client, du public, de la profession et des autres membres de l\u2019Ordre. Le professionnel doit se tenir au fait de la r\u00e9glementation et de la l\u00e9gislation afin de respecter les r\u00e8gles r\u00e9gissant les gestes qu\u2019il pose ou qu\u2019il peut poser dans l\u2019exercice de sa profession.<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"le-controle-de-la-competence-et-de-lintegrite\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Le contr\u00f4le de la comp\u00e9tence et de l&rsquo;int\u00e9grit\u00e9      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n          <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"lencadrement-et-la-surveillance-de-lexercice-de-la-profession\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          L&rsquo;encadrement et la surveillance de l&rsquo;exercice de la profession      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n          <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"lenquete-et-la-sanction\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          L&rsquo;enqu\u00eate et la sanction      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n          <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png\" alt=\"\" class=\"wp-image-1627 size-full\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png 1024w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-300x300.png 300w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-150x150.png 150w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<h3 class=\"wp-block-heading\">Lois, r\u00e8glements et ententes<\/h3>\n\n\n\n<p>Retrouvez les principales lois et r\u00e8glements encadrant la profession de comptable professionnel agr\u00e9\u00e9.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/encadrement-legislatif-de-la-profession\/lois-reglements-et-ententes\/\">Consultez-les<\/a><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\"><div class=\"wp-block-media-text__content\">\n<h3 class=\"wp-block-heading\">Utilisation du titre de CPA<\/h3>\n\n\n\n<p>Diverses variables influent sur la fa\u00e7on dont les membres de l\u2019Ordre doivent s\u2019identifier dans les diff\u00e9rents contextes de l\u2019exercice de la profession.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/encadrement-legislatif-de-la-profession\/utilisation-du-titre-de-cpa\/\">Apprenez-en plus<\/a><\/div>\n<\/div>\n<\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png\" alt=\"\" class=\"wp-image-1627 size-full\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png 1024w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-300x300.png 300w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-150x150.png 150w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png\" alt=\"\" class=\"wp-image-1627 size-full\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png 1024w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-300x300.png 300w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-150x150.png 150w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<h3 class=\"wp-block-heading\">Divulgation d\u2019actes r\u00e9pr\u00e9hensibles<\/h3>\n\n\n\n<p>Depuis le 1<sup>er<\/sup>\u00a0mai 2017, les CPA sont autoris\u00e9(e)s \u00e0 lever le secret professionnel pour d\u00e9noncer au Protecteur du citoyen ou au Commissaire \u00e0 la lutte contre la corruption des actes r\u00e9pr\u00e9hensibles \u00e0 l\u2019\u00e9gard d\u2019organismes publics.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/encadrement-legislatif-de-la-profession\/divulgation-dactes-reprehensibles-ce-que-vous-devez-savoir\/\">Sachez \u00e0 quoi vous en tenir<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-media-text has-media-on-the-right is-stacked-on-mobile\"><div class=\"wp-block-media-text__content\">\n<h3 class=\"wp-block-heading\">Signalement de la maltraitance<\/h3>\n\n\n\n<p>En cas de maltraitance envers les a\u00een\u00e9s ou toute autre personne majeure en situation de vuln\u00e9rabilit\u00e9, quelles sont vos responsabilit\u00e9s en tant que CPA?<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/encadrement-legislatif-de-la-profession\/maltraitance-envers-les-aines-et-les-personnes-en-situation-de-vulnerabilite-responsabilites-des-cpa\/\">D\u00e9couvrez-les<\/a><\/div>\n<\/div>\n<\/div><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png\" alt=\"\" class=\"wp-image-1627 size-full\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png 1024w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-300x300.png 300w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-150x150.png 150w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png\" alt=\"\" class=\"wp-image-1627 size-full\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp.png 1024w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-300x300.png 300w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-150x150.png 150w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/07\/achanger_temp-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<h3 class=\"wp-block-heading\">Charte de la langue fran\u00e7aise<\/h3>\n\n\n\n<p>En vertu des dispositions de la\u00a0<em>Charte de la langue fran\u00e7aise<\/em>\u00a0(projet de loi 96), les membres et CPA en devenir ont certaines obligations \u00e0 respecter en ce qui concerne les interactions avec l\u2019Ordre, le public et leur client\u00e8le.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/encadrement-legislatif-de-la-profession\/charte-de-la-langue-francaise\/\">En savoir plus<\/a><\/div>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Plusieurs lois et r\u00e8glements encadrent la pratique de la profession de comptable professionnel agr\u00e9\u00e9. Cet encadrement vise \u00e0 pr\u00e9venir les&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":142,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-151","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-06 08:54:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=151"}],"version-history":[{"count":2,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/151\/revisions"}],"predecessor-version":[{"id":2792,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/151\/revisions\/2792"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/142"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}