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C-48.1, r. 9 - Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables professionnels agréés du Québec

Section 22
Disposition versions

Full text
22. A single report is sufficient for members who have a joint trust account or who jointly administer the property of third parties, provided they practise their profession within the same partnership or joint-stock company and that a member, who is a partner or director and shareholder with voting rights in the partnership or joint-stock company, was designated as the representative for the members in that partnership or joint-stock company and that the Order was informed in advance.
O.C. 57-2007, s. 22.
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