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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 7
Disposition versions
7. A member may not deposit or leave his personal funds in a trust account.
All general trust accounts must be opened in the name of the member entrusted with the funds. They may also be held jointly by several members or opened in the name of the partnership or joint-stock company within which the member practises his profession, provided a member practising therein assumes direct control over the account.
Neither these funds nor the interest earned thereon belong to the member.
