{"id":577,"date":"2025-07-09T12:12:21","date_gmt":"2025-07-09T16:12:21","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=577"},"modified":"2025-12-08T15:36:09","modified_gmt":"2025-12-08T20:36:09","slug":"devoirs-envers-la-profession","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/","title":{"rendered":"Devoirs envers la profession"},"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<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-2\">\n     \n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Dispositions applicables \u00e0 l&rsquo;exercice en cabinet<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-vertical\">\n                <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/dispositions-applicables-a-lexercice-en-cabinet\/les-regles-specifiques-applicables-a-lexercice-au-sein-dun-cabinet\/' class=\"text-link\">Les r\u00e8gles sp\u00e9cifiques applicables \u00e0 l\u2019exercice au sein d\u2019un cabinet (art. 73 \u00e0 76)<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n    <h5 class=\"color-box-item__title\">Relations avec l&rsquo;Ordre<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/relations-avec-lordre\/mon-obligation-de-collaboration-avec-lordre\/' class=\"text-link\">Mon obligation de collaboration avec l\u2019Ordre (art. 76 \u00e0 78)<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/relations-avec-lordre\/renseignements-fournis-a-lordre\/' class=\"text-link\">Renseignements fournis \u00e0 l\u2019Ordre (art. 79 et 80)<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/relations-avec-lordre\/les-situations-qui-doivent-etre-signalees-a-lordre\/' class=\"text-link\">Les situations qui doivent \u00eatre signal\u00e9es \u00e0 l\u2019Ordre (art. 81 \u00e0 83 et 85)<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/relations-avec-lordre\/mes-obligations-dans-le-cadre-dune-enquete-ou-dune-plainte-sur-ma-conduite\/' class=\"text-link\">Mes obligations dans le cadre d\u2019une enqu\u00eate ou d\u2019une plainte sur ma conduite (art. 84)<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n    <h5 class=\"color-box-item__title\">Relations avec les autres<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/relations-avec-les-autres\/respect-envers-la-profession-les-collegues-les-etudiants-et-les-stagiaires\/' class=\"text-link\">Respect envers la profession, les coll\u00e8gues, les \u00e9tudiants et les stagiaires (art. 86 et 87)<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/relations-avec-les-autres\/mes-obligations-envers-mes-collegues-dans-le-cadre-dune-mission-relativement-a-lexercice-de-la-comptabilite-publique\/' class=\"text-link\">Mes obligations envers mes coll\u00e8gues dans le cadre d\u2019une mission relativement \u00e0 l\u2019exercice de la comptabilit\u00e9 publique (art. 88 et 89)<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Publicit\u00e9<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/publicite\/ce-que-je-dois-savoir-avant-de-faire-de-la-publicite\/' class=\"text-link\">Ce que je dois savoir avant de faire de la publicit\u00e9 (art. 90 \u00e0 94)<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-marble-background-color\">\n\n    <h5 class=\"color-box-item__title\">Nom<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/devoirs-envers-la-profession-nom\/nom-art-95-a-97\/' class=\"text-link\">Nom (art. 95 \u00e0 97)<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n    <h5 class=\"color-box-item__title\">Symbole graphique<\/h5>\n   \n\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href='https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/guide-deontologique\/devoirs-envers-la-profession\/symbole-graphique\/quand-et-comment-utiliser-le-symbole-graphique-de-lordre\/' class=\"text-link\">Quand et comment utiliser le symbole graphique de l\u2019Ordre? (art. 98 et 99)<\/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-577","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 02:51:07","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\/577","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=577"}],"version-history":[{"count":8,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/577\/revisions"}],"predecessor-version":[{"id":8273,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/577\/revisions\/8273"}],"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=577"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}