P-34.1, r. 3 - Regulation respecting the certification of intercountry adoption bodies

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19. A certified body must also maintain accounting records showing all receipts and all disbursements, distinguishing between
(1)  money received in trust for adopters and disbursements of money held in trust; and
(2)  money received and money disbursed in the body’s own account.
M.O. 2005-018, s. 19.