C-26, r. 53 - Regulation respecting the records of a certified general accountant who ceases to practise

Updated to 1 September 2012

This document has official status.

chapter C-26, r. 53

Regulation respecting the records of a certified general accountant who ceases to practise

Professional Code

(chapter C-26, s. 91).

Implicitly revoked, 2012, chapter 11, s. 25, par. 1.

DIVISION I GENERAL PROVISIONS

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.

R.R.Q., 1981, c. C-26, r. 32, s. 1.01.

1.02. The Interpretation Act (chapter I-16) applies to this Regulation.

R.R.Q., 1981, c. C-26, r. 32, s. 1.02.

1.03. Nothing in this Regulation shall be interpreted as excluding the use of data processing or any other technical means for the keeping of records.

R.R.Q., 1981, c. C-26, r. 32, s. 1.03.

1.04. In the case of a certified general accountant who is a member or an employee of a partnership of certified general accountants or an employee of a natural or legal person, this Regulation shall not apply to the records of such partnership or employer which are used by that certified general accountant in the practice of his profession. This Regulation shall, however, apply when all the members of a partnership of certified general accountants cease to practise.

R.R.Q., 1981, c. C-26, r. 32, s. 1.04.

1.05. An agreement respecting the transfer of provisional custody of the records of a member who ceases to practise must be certified in writing and sent to the secretary.

R.R.Q., 1981, c. C-26, r. 32, s. 1.05.

DIVISION II PERMANENT CESSATION OF PRACTICE

2.01. Subject to sections 2.02 and 2.03, where a member permanently ceases to practise his profession, he must, not later than 15 days prior to the date fixed for the cessation of his practice:

(a)  if he has found a transferee, notify the secretary by registered or certified mail of the date on which he will cease to practise his profession and give him the name, address and telephone number of the transferee; or

(b)  if he has not found a transferee, inform the secretary thereof by registered or certified mail and notify him that he will give him custody of his records on the date fixed for the cessation of his practice.

R.R.Q., 1981, c. C-26, r. 32, s. 2.01.

2.02. Where a member ceases to practise his profession as a result of his being permanently struck off the roll, the secretary must ensure that the member who is struck off find a transferee within 60 days of the final decision regarding the striking off.

If a transferee has not been found upon the expiry of that period, the records of the member who has been struck off shall be entrusted to the secretary.

R.R.Q., 1981, c. C-26, r. 32, s. 2.02.

2.03. Upon the death of a member, the secretary must, as soon as he is notified thereof, ensure that the successors of the deceased member find a transferee as quickly as possible.

R.R.Q., 1981, c. C-26, r. 32, s. 2.03.

2.04. The transferee or the secretary, as the case may be, must, within 30 days following the date on which he takes possession of the records of a member who permanently ceases to practise:

(a)  notify, in writing, the clients of that member:

i.  of the fact that the latter’s records are in his possession;

ii.  of his address, telephone number and office hours; and

iii.  of their right to consult another member;

(b)  cause to be published twice, at an interval of 10 days, in at least 1 French language daily newspaper and where applicable, in at least 1 English language daily newspaper circulated in the region in which the member practised his profession, an advertisement indicating his address, telephone number and office hours and specifying that the records of that member are in his possession.

The transferee must send the secretary a copy of the advertisement contemplated in subparagraph b of the first paragraph.

R.R.Q., 1981, c. C-26, r. 32, s. 2.04.

2.05. The transferee or the secretary, as the case may be, must respect a person’s right to take cognizance of the documents concerning that person in any record made in his regard and to obtain copies of such documents. The fees for obtaining such copies shall be paid by the person who makes the request.

R.R.Q., 1981, c. C-26, r. 32, s. 2.05.

2.06. Where the secretary has custody of the records of a member who has permanently ceased to practice his profession, he may at any time, after consulting that member, entrust those records to a transferee.

R.R.Q., 1981, c. C-26, r. 32, s. 2.06.

2.07. While he has custody of the records of a member who has permanently ceased to practise his profession, the secretary must take the necessary preservation measures in order to safeguard the interests of that member’s clients.

R.R.Q., 1981, c. C-26, r. 32, s. 2.07.

2.08. Subject to section 2.06, the secretary must retain the records he receives pursuant to this Division for a minimum of 5 years.

R.R.Q., 1981, c. C-26, r. 32, s. 2.08.

DIVISION III TEMPORARY CESSATION OF PRACTICE

3.01. Subject to section 3.02, where a member temporarily ceases to practise his profession, he must, not later than 15 days prior to the date fixed for the cessation of his practice:

(a)  if he has found a provisional custodian, notify the secretary by registered or certified mail of the date on which he will temporarily cease to practice his profession, give him the date on which he intends to resume practising his profession, and also the name, address and telephone number of the provisional custodian; or

(b)  if he has not found a provisional custodian, inform the secretary thereof by registered or certified mail and notify him that he will give him custody of the records on the date fixed for the cessation of his practice.

R.R.Q., 1981, c. C-26, r. 32, s. 3.01.

3.02. Where a member ceases to practise his profession as a result of his being temporarily struck off the roll, the secretary must ensure that the member who is struck off find a provisional custodian within 15 days of the expiry of the time for appeal or final decision regarding the striking off.

If a provisional custodian has not been found upon the expiry of that period, the records of the member who is struck off shall be entrusted to the secretary.

R.R.Q., 1981, c. C-26, r. 32, s. 3.02.

3.03. The provisional custodian must give the clients of the member whose records are in his custody the pertinent information respecting the progress of their record, keep such records up-to-date, and take the other necessary preservation measures in order to safeguard the interests of that member’s clients.

R.R.Q., 1981, c. C-26, r. 32, s. 3.03.

3.04. Section 2.04 applies, with the necessary modifications, to this Division except where a member ceases to practise as a result of a temporary striking off lasting under 6 months.

R.R.Q., 1981, c. C-26, r. 32, s. 3.04.

3.05. Sections 2.05 to 2.07 apply, with the necessary modifications, to this Division.

R.R.Q., 1981, c. C-26, r. 32, s. 3.05.

3.06. The secretary or provisional custodian, as the case may be, must return the records to the member immediately upon termination of the period of temporary cessation of practice.

R.R.Q., 1981, c. C-26, r. 32, s. 3.06.

3.07. A member who no longer wishes to resume the practice of his profession during or after the expiry of the period in which he had temporarily ceased to practise, must comply with Division II.

R.R.Q., 1981, c. C-26, r. 32, s. 3.07.

REFERENCES

R.R.Q., 1981, c. C-26, r. 32

S.Q. 2009, c. 35, s. 76