Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-32 - Act respecting insurance

Section 293
Disposition versions

Full text
293. The auditor appointed under this division must be an accountant qualified to practise public accounting and a member in good standing of an institute or association of accountants constituted by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
A federation of mutual insurance associations shall cause the audit of the books and accounts of its members to be carried out only by persons who are members of the professional order of accountants mentioned in the Professional Code (chapter C-26).
1974, c. 70, s. 293; 1985, c. 17, s. 39; 1990, c. 86, s. 40; 1994, c. 40, s. 457; 1999, c. 40, s. 33; 2002, c. 70, s. 121; 2012, c. 11, s. 32.
293. The auditor appointed under this division must be an accountant qualified to practise public accounting and a member in good standing of an institute or association of accountants constituted by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
A federation of mutual insurance associations shall cause the audit of the books and accounts of its members to be carried out only by persons who are members of a professional order of accountants mentioned in the Professional Code (chapter C‐26).
1974, c. 70, s. 293; 1985, c. 17, s. 39; 1990, c. 86, s. 40; 1994, c. 40, s. 457; 1999, c. 40, s. 33; 2002, c. 70, s. 121.
293. The auditor appointed under this division must be an accountant and a member in good standing of an institute or association of accountants constituted by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
A federation of mutual insurance associations shall cause the audit of the books and accounts of its members to be carried out only by persons who are members of a professional order of accountants mentioned in the Professional Code (chapter C-26).
1974, c. 70, s. 293; 1985, c. 17, s. 39; 1990, c. 86, s. 40; 1994, c. 40, s. 457; 1999, c. 40, s. 33.
293. The auditor appointed under this division must be an accountant and a member in good standing of an institute or association of accountants incorporated by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
A federation of mutual insurance associations shall cause the audit of the books and accounts of its members to be carried out only by persons who are members of a professional order of accountants mentioned in the Professional Code (chapter C-26).
1974, c. 70, s. 293; 1985, c. 17, s. 39; 1990, c. 86, s. 40; 1994, c. 40, s. 457.
293. The auditor appointed under this division must be an accountant and a member in good standing of an institute or association of accountants incorporated by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
A federation of mutual insurance associations shall cause the audit of the books and accounts of its members to be carried out only by persons who are members of a professional corporation of accountants mentioned in the Professional Code (chapter C-26).
1974, c. 70, s. 293; 1985, c. 17, s. 39; 1990, c. 86, s. 40.
293. The auditor appointed under this division must be an accountant and a member in good standing of an institute or association of accountants incorporated by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
A federation of mutual insurance associations shall cause the audit of the books and accounts of its members to be carried out only by persons who are members of a professional corporation of accountants mentioned in the Professional Code (chapter C-26).
In no case, however, may the auditor be a director, a mandatary, an employee or a member of the mutual insurance association of which he is performing the audit nor a director or a mandatary of the federation or guarantee fund corporation of which the mutual insurance association of which he is performing the audit is a member.
1974, c. 70, s. 293; 1985, c. 17, s. 39.
293. The auditor appointed under this division must be an accountant and a member in good standing of an institute or association of accountants incorporated by the legislature of a province of Canada, or under its authority, or a firm of accountants in which one or more of the officers or employees are members of that institute or association.
This section does not apply to mutual associations which are members of a federation recognized by the Government in accordance with the regulations prescribed by it to that effect.
1974, c. 70, s. 293.
© Gouvernement du Québec