This article addresses the question of whether and how the Canadian Co
de of Ethics has been used as a regulatory document in Canada. After a
discussion of the philosophy of codes of ethics and the principles as
sociated with the regulation of professions, the various responses of
Canadian regulatory bodies to the cpa Code of Ethics is reviewed. Some
of the strengths and limitations of the Canadian Code of Ethics as a
regulatory document are discussed, as is the relationship between the
Canadian Code of Ethics and other regulatory standards and regulations
.