Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
C-26, r. 53 - Regulation respecting the records of a certified general accountant who ceases to practise
Section 1.01
Versions
1.01. In this Regulation, unless the context indicates otherwise,
(a) “Order” means the Ordre professionnel des comptables généraux accrédités du Québec;
(b) “secretary” means the secretary of the Order;
(c) “records” means the records, books and registers that a member must keep in the practice of his profession;
(d) “transferee” means the member to whom are transferred the records of a member upon a permanent cessation of practice;
(e) “provisional custodian” means the professional to whom are entrusted the records of a member during a temporary cessation of practice.
