C-26, r. 65 - Regulation respecting the keeping of records and consulting offices by certified general accountants

Section 2 Disposition versions

2012-09-01

2. The member must enter the following information in each record:

(1)  the date of opening the record;

(2)  the client’s name, address and telephone number;

(3)  a summary description of the reasons for the consultation;

(4)  a description of the professional services rendered and their date;

(5)  the recommendations made to the client; and

(6)  the annotations, correspondence and other documents belonging to the client and pertaining to the services rendered.

Decision 82-06-05, s. 2.