{"id":8426,"date":"2025-12-09T15:18:43","date_gmt":"2025-12-09T20:18:43","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=8426"},"modified":"2026-03-16T09:14:47","modified_gmt":"2026-03-16T13:14:47","slug":"code-de-deontologie-des-cpa","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/code-de-deontologie-des-cpa\/","title":{"rendered":"Code de d\u00e9ontologie des CPA"},"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>Fond\u00e9 sur les valeurs et les principes fondamentaux de la profession (<strong>objectivit\u00e9, int\u00e9grit\u00e9, comp\u00e9tence, conduite empreinte de professionnalisme,&nbsp;confidentialit\u00e9 et secret professionnel<\/strong>), le&nbsp;<em>Code de d\u00e9ontologie des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec<\/em>&nbsp;d\u00e9finit les devoirs et obligations auxquels les CPA doivent se conformer.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"cta-boxes-grid aligndefault\"\n>\n   <div class=\"cta-boxes-grid__grid cols-3\">\n     \n<div class=\"cta-box-wrapper aligndefault\">\n   <a href=\"https:\/\/www.legisquebec.gouv.qc.ca\/fr\/document\/rc\/C-48.1,%20r.%206.1\" class=\"cta-box has-background  has-background has-passion-light-background-color has-valid-link\" target=\"_blank\" rel=\"noopener\">    <div class=\"cta-box__top\">\n      <span class=\"cta-box__icon\">\n              <\/span>\n      <h5 class=\"cta-box__label\">Consultez le Code de d\u00e9ontologie<\/h5>\n    <\/div>\n    <div class=\"cta-box__text\"><\/div>\n          <span class=\"cta-box__arrow\">\n        <span class=\"icon-arrow\"><\/span>\n      <\/span>\n       <\/a><\/div>\n\n\n<div class=\"cta-box-wrapper aligndefault\">\n   <a href=\"http:\/\/cpaquebec.ca\/fr\/salle-de-presse\/nouvelles-et-publications\/entree-en-vigueur-du-nouveau-code-de-deontologie-des-cpa-le-9-mai\/\" class=\"cta-box has-background  has-background has-passion-light-background-color has-valid-link\" target=\"_blank\" rel=\"noopener\">    <div class=\"cta-box__top\">\n      <span class=\"cta-box__icon\">\n              <\/span>\n      <h5 class=\"cta-box__label\">Le Code en quelques mots<\/h5>\n    <\/div>\n    <div class=\"cta-box__text\"><\/div>\n          <span class=\"cta-box__arrow\">\n        <span class=\"icon-arrow\"><\/span>\n      <\/span>\n       <\/a><\/div>\n\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<h3 class=\"wp-block-heading\">Formations obligatoires sur le nouveau code de d\u00e9ontologie des CPA<\/h3>\n\n\n\n<p>Suite \u00e0 l&rsquo;entr\u00e9e en vigueur du nouveau code le&nbsp;<strong>9 mai 2024<\/strong>, tous les les membres doivent suivre la&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=xkhX5QPNorhWxLF8PZYRzg%3d%3d&amp;cvState=cvSrch=5128\" target=\"_blank\">Formation obligatoire sur le&nbsp;<em>Code de d\u00e9ontologie des CPA<\/em><\/a>&nbsp;offerte par l\u2019Ordre d\u2019une dur\u00e9e de 3 heures. Vous pouvez vous y inscrire sur le portail Vivo.<\/p>\n\n\n\n<p><strong>Les membres sont toutefois tenus de respecter les obligations du nouveau code de d\u00e9ontologie d\u00e8s son entr\u00e9e en vigueur<\/strong>.<\/p>\n\n\n\n<p>Les CPA qui rendent des&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\" target=\"_blank\" rel=\"noopener\">services \u00e0 des tiers<\/a>, que ce soit en pratique priv\u00e9e, en cabinet ou \u00e0 leur compte (incluant famille et amis, contre r\u00e9mun\u00e9ration ou non), doivent \u00e9galement suivre la&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=MVKv6UuhLx08JgMuH%2bVIgw%3d%3d&amp;cvState=cvSrch=d%C3%A9ontologie\" target=\"_blank\">Formation obligatoire et compl\u00e9mentaire sur le code de d\u00e9ontologie pour les CPA offrant des services \u00e0 des tiers<\/a>&nbsp;d\u2019une dur\u00e9e de 1 heure portant sur leurs devoirs et obligations dans le contexte sp\u00e9cifique de cette pratique. M\u00eame si elle n\u2019est obligatoire que pour cette cat\u00e9gorie de membre, nous vous encourageons \u00e0 la suivre, peu importe votre pratique. Cette formation est \u00e9galement disponible sur Vivo.&nbsp;<strong>Important<\/strong>&nbsp;: vous devez avoir compl\u00e9t\u00e9 la formation de 3 heures avant d&rsquo;effectuer la formation compl\u00e9mentaire de 1 heure.<\/p>\n\n\n\n<p>Ces formations sont admissibles aux heures exigibles en&nbsp;<strong>\u00e9thique professionnelle<\/strong>.<\/p>\n\n\n\n<p><strong>Inscrivez-vous :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=xkhX5QPNorhWxLF8PZYRzg%3d%3d&amp;cvState=cvSrch=5128\" target=\"_blank\" rel=\"noreferrer noopener\">Formation obligatoire sur le&nbsp;<em>Code de d\u00e9ontologie des CPA&nbsp;<\/em>(3 h)&nbsp;&gt;<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=MVKv6UuhLx08JgMuH%2bVIgw%3d%3d&amp;cvState=cvSrch=d%C3%A9ontologie\" target=\"_blank\" rel=\"noreferrer noopener\">Formation compl\u00e9mentaire et obligatoire sur le nouveau code pour les CPA offrant des services \u00e0 des tiers (1 h) &gt;<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong><a rel=\"noreferrer noopener\" href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=YGo79TaPUMrGlWm8gVultA%3d%3d&amp;id=CFLyE3j8MGGG%2fgaiBisXbQ%3d%3d\" target=\"_blank\"><\/a><\/strong>C\u2019est votre premi\u00e8re visite sur Vivo?&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/developpement-professionnel\/guide-dutilisation-vivo\/\" target=\"_blank\" rel=\"noreferrer noopener\">Voyez les \u00e9tapes \u00e0 suivre pour vous connecter \u00e0 votre compte Vivo &gt;<\/a><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fond\u00e9 sur les valeurs et les principes fondamentaux de la profession (objectivit\u00e9, int\u00e9grit\u00e9, comp\u00e9tence, conduite empreinte de professionnalisme,&nbsp;confidentialit\u00e9 et secret&hellip;<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":161,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-8426","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":"2026-06-05 23:47:25","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\/8426","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=8426"}],"version-history":[{"count":6,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/8426\/revisions"}],"predecessor-version":[{"id":18087,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/8426\/revisions\/18087"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/161"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=8426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}