C-48.1, r. 9 - Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables professionnels agréés du Québec

Section 16 Disposition versions

2012-09-01

16. Trust accounting records must be kept up to date and a reconciliation of accounts must be made each month whether such accounting is on paper or a technology-based medium.

Trust accounting must:

(1)  ensure data confidentiality, security and integrity;

(2)  allow the member and the Order access at all times to readable data;

(3)  include all information relevant for the control and administration of the funds received and required, if applicable, by the standards, principles or data contemplated in section 17.

O.C. 57-2007, s. 16.