C-26, r. 55 - Regulation respecting the practice of the certified general accountancy profession within a partnership or joint-stock company

Section 3 Disposition versions

2012-09-01

3. A member of the Order may practise within a partnership or joint-stock company if the member

(1)  provides the Order with a written document from a person or company from whom the member obtained professional liability coverage for the partnership or joint-stock company certifying that the coverage meets the requirements of Division II of this Chapter;

(2)  provides the Order, where the member practises within a joint-stock company, with a written document from a competent authority certifying the existence of the joint-stock company;

(3)  provides the Order, where applicable, with a certified true copy of the declaration from a competent authority stating that the general partnership has been constituted as a limited liability partnership;

(4)  provides the Order with a written document certifying that the partnership or joint-stock company is duly registered in Québec;

(5)  provides the Order with a written document certifying that the partnership or joint-stock company has an establishment in Québec;

(6)  provides the Order with an irrevocable written undertaking from the partnership or joint-stock company to the Order that it will make available to a person, committee, disciplinary body or tribunal referred to in section 192 of the Professional Code (chapter C-26) any document listed in section 14 and provide to the Order all information or documents required in connection with a professional inspection or inquiry by the syndic and an assistant syndic of the Order;

(7)  provides the Order with a written undertaking from the partnership or joint-stock company that its shareholders having voting rights, its partners, directors and officers, as well as the members of its staff who are not members of the Order are aware of and comply with the Code of ethics of certified general accountants (chapter C-26, r. 48); and

(8)  pays a fee of $150.

O.C. 1094-2005, s. 3.