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

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3. A member may not be entrusted with property that is not tied to the performance of a written contract, and related to a clearly defined transaction. A member shall also take the necessary measures to ascertain that such transaction is legal.
O.C. 57-2007, s. 3.