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N-3, r. 5 - Regulation respecting trust accounting by notaries

Section 15
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15. The accounting records in which the funds, securities, and other property are entered and recorded must be in single-entry or double-entry form and consist of official receipts, passbooks or statements of the financial institution or the securities broker, cheques and other payment orders, and registers and other vouchers conforming to generally accepted accounting principles, in addition to the cash book and the general ledger.
O.C. 995-2002, s. 15.
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