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C-48, r. 3 - Regulation respecting the cessation of practice of a member of the Ordre des comptables agréés du Québec
Section 1
Disposition versions
1. This Regulation applies to the disposal of the records, books and registers held personally by a member of the Ordre des comptables agréés du Québec who ceases to practise.
Notwithstanding the foregoing, this Regulation does not apply to a member who is employed by a natural person, a legal person, a partnership of members or a government, or to an associate member in respect of the files of the partnership of which he is an associate. However, the Regulation applies where all the partners in a partnership of members cease to practise.
