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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1. This Regulation applies to a member of the Order who, in the practice of his profession:
(1)  administers, for remuneration, a property or a group of properties belonging to a person other than the member, including the administration of a not-for-profit organization without charge;
(2)  holds property entrusted to him by a third party.
O.C. 57-2007, s. 1.