C-48.1, r. 26 - Regulation respecting the public accountancy permit of the Ordre des comptables généraux accrédités du Québec

Section 3 Disposition versions

2012-09-01

3. The training period required to obtain a public accountancy permit shall be of a duration of 24 months and shall consist of not less than 2,500 hours of professional services rendered to the public. Of those 2,500 hours, 100 hours shall be rendered in taxation and not less than 1,250 hours shall involve certification. Of those 1,250 hours, not less than 625 hours shall pertain to auditing.

For the application of the first and second paragraphs, the following hours of professional services rendered to the public shall be taken into consideration:

(1)  the hours completed by the member during his training period for the issue of his certified general accountant’s permit which meet the conditions of the training period for obtaining a public accountancy permit;

(2)  the hours completed by the member as part of a review or audit engagement in the practice of his profession as a certified general accountant.

O.C. 1199-2009, s. 3.