{"id":8439,"date":"2025-12-09T15:24:45","date_gmt":"2025-12-09T20:24:45","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=8439"},"modified":"2026-01-07T13:43:29","modified_gmt":"2026-01-07T18:43:29","slug":"regle-dindependance","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/deontologie\/regle-dindependance\/","title":{"rendered":"R\u00e8gle d&rsquo;ind\u00e9pendance"},"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>L\u2019article 28 du code de d\u00e9ontologie renvoie aux normes d&rsquo;ind\u00e9pendance pr\u00e9vues au chapitre 204 du Code de d\u00e9ontologie harmonis\u00e9 canadien (R\u00e8gle d\u2019ind\u00e9pendance 204). Par ce renvoi dynamique, la R\u00e8gle d\u2019ind\u00e9pendance 204 du Code de d\u00e9ontologie harmonis\u00e9 canadien constitue une r\u00e8gle d\u00e9ontologique faisant partie int\u00e9grante du&nbsp;<em>Code de d\u00e9ontologie des CPA du Qu\u00e9bec<\/em>.<\/p>\n\n\n\n<p>Notons cependant que seule la r\u00e8gle en soi est vis\u00e9e par le renvoi dynamique de l\u2019article 28 du&nbsp;<em>Code de d\u00e9ontologie des CPA du Qu\u00e9bec<\/em>. Toutefois, \u00e0 des fins de transparence et sans pr\u00e9tendre y \u00eatre li\u00e9, l&rsquo;Ordre met \u00e0 la disposition des lecteurs, \u00e0 la suite de chaque disposition, les \u00ab indications \u00bb adopt\u00e9es par le Comit\u00e9 sur la confiance du public (CCP). De m\u00eame, \u00e0 titre indicatif seulement, l\u2019Ordre met \u00e0 la disposition des lecteurs le Guide sur la norme canadienne d\u2019ind\u00e9pendance et un bulletin sur les missions de proc\u00e9dures convenues et les questions d\u2019ind\u00e9pendance et d\u2019objectivit\u00e9.<\/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:\/\/cpaquebec.ca\/~\/media\/docs\/membres-cpa\/reglementation-profession\/code-deontologie\/regle-204-version-juin-2016_fr.pdf\" 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\">R\u00e8gle d&#039;ind\u00e9pendance 204<\/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=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/-\/media\/docs\/membres-cpa\/reglementation-profession\/code-deontologie\/guide-norme-canadienne-independence_fr.pdf\" 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\">Guide sur la norme canadienne d&#039;ind\u00e9pendance<\/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=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/-\/media\/docs\/membres-cpa\/reglementation-profession\/code-deontologie\/alerte-missions-procedures_fr.pdf\" 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\">Missions de proc\u00e9dures convenues<\/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","protected":false},"excerpt":{"rendered":"<p>L\u2019article 28 du code de d\u00e9ontologie renvoie aux normes d&rsquo;ind\u00e9pendance pr\u00e9vues au chapitre 204 du Code de d\u00e9ontologie harmonis\u00e9 canadien&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-8439","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":"2026-06-20 00:50:29","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\/8439","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=8439"}],"version-history":[{"count":3,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/8439\/revisions"}],"predecessor-version":[{"id":17888,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/8439\/revisions\/17888"}],"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=8439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}