1. Certified General Accountants Association of Ontario: 1975, Code of Ethics and Rules of Professional Conduct, CGAAO.
2. Durkheim, E.: 1978, ?Professional Ethics?, reprinted from Professional Ethics and Civic Morals (1957) in Ethics in the Accounting Profession, by S. E. Loeb, John Wiley & Sons, New York, pp. 38?48.
3. Establishing Financial Accounting Standards: 1972, The Wheat Report, AICPA, New York.
4. Estey, W. Z.: 1986, Report of the Inquiry into the Collapse of the CCB and Northland Bank, Supply and Services Canada, Ottawa, Canada.
5. Report of the Commission to Study the Public's Expectations of Audits: 1988, The Macdonald Commission, CICA, Toronto, Canada.