C-48, r. 3 - Regulation respecting the cessation of practice of a member of the Ordre des comptables agréés du Québec

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16. Where provisional custodianship has been arranged for but cannot be carried out, the registrar shall take possession of the items referred to in section 1.
The registrar may transfer the items referred to in section 1 to a provisional custodian, in which case the transferee is bound by the requirements of section 5 where the period of restriction is more than 3 months.
O.C. 351-93, s. 16.