C-48 - Chartered Accountants Act

Section 24 Disposition versions

1994-10-15

24. Subject to the rights and privileges expressly granted by law to other professionals, no person may practise public accountancy unless he is a chartered accountant.

This section shall not apply to acts performed:

(a)  by a person in accordance with the provisions of a regulation adopted pursuant to paragraph h of section 94 of the Professional Code (chapter C-26);

(b)  by accountants and auditors employed by the Government in the performance of their duties.

1973, c. 64, s. 24; 1977, c. 5, s. 14; 1994, c. 40, s. 295.

1977-12-31

24. Subject to the rights and privileges expressly granted by law to other professionals, no person may practise public accountancy unless he is a chartered accountant.

This section shall not apply to acts performed:

(a)  by students in public accountancy who are registered and are serving a professional training period in accordance with this act and the regulations of the Bureau;

(b)  by accountants and auditors employed by the Government in the performance of their duties.

1973, c. 64, s. 24; 1977, c. 5, s. 14.