C-26, r. 65 - Regulation respecting the keeping of records and consulting offices by certified general accountants

Section 7 Disposition versions

2012-09-01

7. Where a member is a partner in or is employed by a partnership, or where he is employed by a natural or legal person, the records kept by that partnership or that employer concerning the persons to whom professional services are rendered by that member shall be considered, for the purposes of this Regulation, the records of that member if he may enter therein the information referred to in section 2. If he cannot do so, he must keep a record for each of those persons. The member must sign or initial each entry or report that he inserts in a client’s record.

Decision 82-06-05, s. 7.