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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8. Where a transferee or the registrar takes possession of items referred to in section 1, that person shall keep the items for a period of not less than 10 years, beginning from the date on which the cessation takes effect.
During that period, the registrar may transfer the items referred to in section 1 to a transferee, in which case the transferee is bound by the requirements of section 5.
O.C. 351-93, s. 8.