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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5. A member who holds property shall use such property only for the purposes for which it was entrusted to him.
A member who administers property for a third party shall comply with the contract he has entered into and satisfy the requirements of the law.
When a member is entrusted with property other than funds, he shall take appropriate steps to preserve it.
O.C. 57-2007, s. 5.