C-26, r. 53 - Regulation respecting the records of a certified general accountant who ceases to practise
1.01. In this Regulation, unless the context indicates otherwise,
(a) “Order” means the Ordre professionnel des comptables généraux accrédités du Québec;
(b) “secretary” means the secretary of the Order;
(c) “records” means the records, books and registers that a member must keep in the practice of his profession;
(d) “transferee” means the member to whom are transferred the records of a member upon a permanent cessation of practice;
(e) “provisional custodian” means the professional to whom are entrusted the records of a member during a temporary cessation of practice.
R.R.Q., 1981, c. C-26, r. 32, s. 1.01.