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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2. The property administered or held by a member may be movable or immovable. Property may include funds such as cash, negotiable bills payable to the member or to the member in trust, endorsed to his order or to his order in trust or payable to the bearer, and all bills and valuables payable to the bearer or registered in the name of the member or in the name of the member in trust and entrusted as such to the member.
O.C. 57-2007, s. 2.