C-48.1, r. 16 - Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company

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14. On the date when a general partnership continues as a limited liability partnership or when a joint-stock company is constituted, the member of the Order shall send his clients a notice informing them of the nature and consequences of such change in status, particularly as concerns his professional liability and the liability of the partnership or company.
O.C. 57-2003, s. 14.