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C-26, r. 55 - Regulation respecting the practice of the certified general accountancy profession within a partnership or joint-stock company
Section 15
Disposition versions
15. Where a member carries on professional activities within a joint-stock company, the income derived from the professional services rendered within and on behalf of the company belongs to the company, unless it has been agreed otherwise.
The determination, billing and payment of fees is subject to the conditions set out in the Code of ethics of certified general accountants (chapter C-26, r. 48) and the member is personally responsible for seeing to their application.
