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

Section 1.01 Disposition versions

2012-09-01

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.