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

Section 1.04
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Full text
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.
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