C-48.1, r. 27 - Regulation respecting the conciliation and arbitration procedure for the accounts of members of the Ordre des comptables professionnels agréés du Québec

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14. The council of arbitration shall be composed of 1 or 3 arbitrators according to the complexity of the file and the circumstances surrounding the dispute, where the amount of the account is less than $5,000, and of 3 arbitrators, where the amount is greater.
O.C. 1356-93, s. 14.