R-15.1, r. 6.2 - General Regulation respecting supplemental pension plans
31. The following persons are qualified to prepare a termination report:
(a) an actuary, in all cases;
(b) an accountant, in the case of a money-purchase pension plan;
(c) an authorized representative of the insurer of the plan, in the case of an insured plan.
R.R.Q., 1981, c. R-17, r. 1, s. 31; O.C. 354-85, s. 2.