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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 4
Disposition versions
4. A member shall not combine the property held or administered with his personal property.
He shall take the necessary steps and exercise strict control at all times in order to identify property administered or held.
All funds held by a member must, immediately after receipt thereof, be deposited in a trust account.
