{"id":573,"date":"2025-07-09T12:09:03","date_gmt":"2025-07-09T16:09:03","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=573"},"modified":"2025-12-05T10:10:58","modified_gmt":"2025-12-05T15:10:58","slug":"devoirs-generaux","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-generaux\/","title":{"rendered":"Devoirs g\u00e9n\u00e9raux"},"content":{"rendered":"\n
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Conduite<\/h5>\n \n\n \n
\n \n Quel comportement \u00e0 adopter vis-\u00e0-vis l\u2019application du Code\u2009? (art. 5 \u00e0 8)<\/a> <\/span>\n \n Que signifie agir avec honneur, dignit\u00e9, respect et courtoisie\u2009? (art. 4, 9 \u00e0 12)<\/a> <\/span>\n \n Quelles sont vos obligations lorsque vous recevez, d\u00e9tenez, gardez ou administrez des biens, des sommes ou des documents pour autrui\u202f? (art. 13 et 14)<\/a> <\/span>\n \n Des situations d\u00e9rogatoires \u00e0 la dignit\u00e9 de la profession (art. 15 et 16)<\/a> <\/span>\n \n En r\u00e9sum\u00e9 : ayez les bons r\u00e9flexes<\/a> <\/span>\n <\/div>\n <\/div>\n\n\n\n
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Comp\u00e9tence<\/h5>\n \n\n \n
\n \n Mes comp\u00e9tences sont-elles \u00e0 la hauteur des attentes\u2009? (art. 17 \u00e0 20)<\/a> <\/span>\n \n Mes recommandations et les documents que je produis sont-ils assez document\u00e9s\u2009? (art. 21)<\/a> <\/span>\n \n Je suis responsable de la qualit\u00e9 du travail de mon \u00e9quipe (art. 22)<\/a> <\/span>\n \n Mon \u00e9tat de sant\u00e9 physique ou psychologique me permet-il de travailler\u2009? (art. 23)<\/a> <\/span>\n <\/div>\n <\/div>\n\n\n\n
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Int\u00e9grit\u00e9<\/h5>\n \n\n \n
\n \n L\u2019int\u00e9grit\u00e9 un principe cardinal (art. 24 et 25)<\/a> <\/span>\n \n Votre titre de CPA\u202f: un gage de cr\u00e9dibilit\u00e9 pour l\u2019information \u00e0 laquelle vous vous associez (art. 26)<\/a> <\/span>\n \n En r\u00e9sum\u00e9\u202f: ayez les bons r\u00e9flexes\u202f!<\/a> <\/span>\n <\/div>\n <\/div>\n\n\n\n
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Objectivit\u00e9 et ind\u00e9pendance<\/h5>\n \n\n \n
\n \n Faites-vous preuve d\u2019objectivit\u00e9 en tout temps\u2009? (art. 27)<\/a> <\/span>\n \n Ind\u00e9pendance (art. 28)<\/a> <\/span>\n <\/div>\n <\/div>\n\n\n\n
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Conflit d’int\u00e9r\u00eats<\/h5>\n \n\n \n
\n \n Le conflit d\u2019int\u00e9r\u00eats (art. 29 \u00e0 32)<\/a> <\/span>\n \n Diagramme d\u00e9cisionnel<\/a> <\/span>\n \n Puis-je offrir ou recevoir un cadeau ? (art. 33)<\/a> <\/span>\n \n Recommander des clients, des produits ou des services, et recevoir ou offrir des commissions (art. 34 \u00e0 38)<\/a> <\/span>\n <\/div>\n <\/div>\n\n\n\n
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Confidentialit\u00e9 et secret professionnel<\/h5>\n \n\n \n
\n \n Le respect du secret professionnel \u2013 Un droit quasi constitutionnel appartenant \u00e0 mon client (art. 39, 40 et 42)<\/a> <\/span>\n \n La lev\u00e9e du secret professionnel \u2013 Que faut-il savoir\u2009? (art. 39 et 41)<\/a> <\/span>\n \n En r\u00e9sum\u00e9\u202f: ayez les bons r\u00e9flexes ! (r\u00e9sum\u00e9 art. 39 \u00e0 42)<\/a> <\/span>\n <\/div>\n <\/div>\n\n <\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":163,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-573","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 02:05:35","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\/573","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=573"}],"version-history":[{"count":8,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/573\/revisions"}],"predecessor-version":[{"id":7982,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/573\/revisions\/7982"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/163"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}