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D-9.2, r. 19 - Regulation respecting the keeping and preservation of books and registers

Section 5
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Full text
5. The accounting books and other accounting registers shall be incorporated into an accounting system.
Notwithstanding the first paragraph, firms, independent representatives or independent partnerships, as the case may be, shall keep a separate and distinct accounting of the general accounting for their separate accounts.
The accounting books and registers pertaining to the separate account, as the case may be, shall contain the accounting of all amounts received or collected on behalf of others which are deposited in the separate account and of all amounts paid out of such separate account.
Decision 99.05.76, s. 5.
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