C-48, r. 3 - Regulation respecting the cessation of practice of a member of the Ordre des comptables agréés du Québec

Updated to 1 September 2012

This document has official status.

chapter C-48, r. 3

Regulation respecting the cessation of practice of a member of the Ordre des comptables agréés du Québec

Chartered Accountants Act

(chapter C-48, s. 3).

Professional Code

(chapter C-26, s. 91).

Implicitly revoked, 2012, chapter 11, s. 31.

DIVISION I SCOPE

1. This Regulation applies to the disposal of the records, books and registers held personally by a member of the Ordre des comptables agréés du Québec who ceases to practise.

Notwithstanding the foregoing, this Regulation does not apply to a member who is employed by a natural person, a legal person, a partnership of members or a government, or to an associate member in respect of the files of the partnership of which he is an associate. However, the Regulation applies where all the partners in a partnership of members cease to practise.

O.C. 351-93, s. 1.

DIVISION II PERMANENT CESSATION OF PRACTICE

2. A member who decides to permanently cease to practise or who agrees to perform a duty which prevents him from completing the files on which he has been working shall, 15 days before the date on which the cessation is to take effect, notify the registrar of the Order by registered mail of the date of cessation and of the name, address and telephone number of the member who has agreed to be the transferee of the items referred to in section 1, and shall send a copy of the transfer agreement to the registrar, along with a list of the records transferred.

Where a member has not been able to arrange for a transfer, he shall advise the registrar by registered mail that he will hand over to the registrar the items referred to in section 1 on the date on which the cessation is to take effect.

O.C. 351-93, s. 2.

3. Where a member dies or is permanently struck off the roll, or where a member’s permit is revoked, the registrar shall take possession of the items referred to in section 1 within 90 days following the death or within 30 days following the striking off or revocation, unless a transfer has been arranged, a copy of which shall be sent to the registrar, along with the information prescribed in section 2 and a list of the records transferred.

O.C. 351-93, s. 3.

4. Where a transfer had been arranged for but cannot be carried out, the registrar shall take possession of the items referred to in section 1.

O.C. 351-93, s. 4.

5. Where a member permanently ceases to practise, as specified by sections 2 and 3, the transferee or the registrar, as the case may be, shall, within 30 days following the date on which the transferee or registrar takes possession of the items referred to in section 1:

(1)  have a notice published twice, at a 10-day interval, in a newspaper serving the region in which the member practised; the notice shall state

(a)  the date of taking of possession and the reasons therefor;

(b)  the time that clients have to accept the transfer, to take back the items from the records that belong to them or to request that the items be transferred to another professional; and

(c)  the address and telephone number of the transferee or the registrar and the office hours during which that person can be reached; or

(2)  send a notice in writing to each client of the member who has ceased to practise, stating the information prescribed in subparagraph 1.

Where the notice has been published, a notice in writing stating the information prescribed in subparagraph 1 shall also be sent to any client whose interests so warrant.

Where the notice is given or published by the transferee, a copy shall likewise be sent to the registrar.

O.C. 351-93, s. 5.

6. Where a transferee or the registrar is in possession of the items referred to in section 1, that person shall take the necessary measures to safeguard the interests of the member who has ceased to practise and those of the member’s clients and, if applicable, shall advise the clients of any information relative to the status of their records.

O.C. 351-93, s. 6.

7. A transferee or the registrar, as the case may be, shall respect a person’s right to consult and obtain copies of documents concerning the person and contained in a record made in the person’s regard. The cost of obtaining any copy shall be assumed by the person requesting them.

O.C. 351-93, s. 7.

8. Where a transferee or the registrar takes possession of items referred to in section 1, that person shall keep the items for a period of not less than 10 years, beginning from the date on which the cessation takes effect.

During that period, the registrar may transfer the items referred to in section 1 to a transferee, in which case the transferee is bound by the requirements of section 5.

O.C. 351-93, s. 8.

DIVISION III TEMPORARY CESSATION OF PRACTICE

9. A member who decides to temporarily cease to practise for a period longer than 3 months or who agrees to temporarily perform a duty which prevents him, during the same time period, from completing the files on which he has been working shall, 15 days before the date on which the cessation is to take effect, notify the registrar by registered mail of the date of cessation and of the name, address and telephone number of the member who has agreed to be the provisional custodian of the items referred to in section 1, and shall send a copy of the provisional custodianship agreement to the registrar, along with a list of the records transferred.

Where a member has not been able to arrange for provisional custodianship, he shall so inform the registrar by registered mail; the registrar shall then notify the member of the date on which the registrar or the provisional custodian appointed for that purpose by the board of directors will take possession of the items referred to in section 1.

O.C. 351-93, s. 9.

10. Where a member is temporarily struck off the roll or is under permit suspension for more than 3 months, the registrar shall take possession of the items referred to in section 1 within 30 days of the event, unless the member had arranged for provisional custodianship, in which case the member shall send a copy of the agreement to the registrar within the same time period, along with the information prescribed by section 9 and a list of the records transferred.

Where a member has not been able to arrange for provisional custodianship, he shall so inform the registrar by registered mail; the registrar shall then notify the member of the date on which the registrar or the provisional custodian appointed for that purpose by the board of directors will take possession of the items referred to in section 1.

O.C. 351-93, s. 10.

11. Where provisional custodianship has been arranged for but cannot be carried out, the registrar shall take possession of the items referred to in section 1.

O.C. 351-93, s. 11.

12. Where a temporary cessation of practice, a temporary striking off the roll or a practice suspension lasts more than 3 months, the provisional custodian or the registrar is bound by the requirements of section 5.

O.C. 351-93, s. 12.

13. Sections 6, 7 and 8 apply to a provisional custodian or to the registrar where that person takes possession of the items referred to in section 1 pursuant to this Division.

O.C. 351-93, s. 13.

14. Immediately following the expiry of a temporary cessation of practice, a striking off the roll or a permit suspension, the registrar or the provisional custodian, as the case may be, shall deliver to the member the items referred to in section 1 of which the registrar or the provisional custodian had taken possession pursuant to this Division.

O.C. 351-93, s. 14.

DIVISION IV RESTRICTION OF THE RIGHT TO PRACTISE

15. Where the disciplinary council or the board of directors makes a decision restricting the member’s right to practise and determining the professional acts that the member is not authorized to perform, the member shall find a provisional custodian within 30 days of the date on which the restriction is to take effect for the items referred to in section 1 that relate to such unauthorized acts.

Where a member has not been able to arrange for provisional custodianship, the provisional custodian appointed by the board of directors or the registrar shall take possession of the items referred to in section 1 that relate to such unauthorized acts.

O.C. 351-93, s. 15.

16. Where provisional custodianship has been arranged for but cannot be carried out, the registrar shall take possession of the items referred to in section 1.

The registrar may transfer the items referred to in section 1 to a provisional custodian, in which case the transferee is bound by the requirements of section 5 where the period of restriction is more than 3 months.

O.C. 351-93, s. 16.

17. Sections 6 and 7 apply to a povisional custodian or to the registrar, where that person takes possession of the items referred to in section 1 pursuant to this Division.

O.C. 351-93, s. 17.

18. Nothing in this Regulation shall be interpreted as excluding the use of data processing or any other technique for the keeping of records, provided that the confidentiality of these records is assured.

O.C. 351-93, s. 18.

19. (Omitted).

O.C. 351-93, s. 19.

20. (Omitted).

O.C. 351-93, s. 20.

REFERENCES

O.C. 351-93, 1993 G.O. 2, 1958

S.Q. 2008, c. 11, s. 212