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C-26 - Professional Code

Section 187.10.1
Disposition versions

Full text
187.10.1. (Repealed).
2007, c. 42, s. 3; 2009, c. 35, s. 21, s. 76; 2012, c. 11, s. 24.
187.10.1. No person other than a chartered accountant shall practise public accountancy within the meaning of section 19 of the Chartered Accountants Act (chapter C-48), nor use the title “auditor” or any title or abbreviation which may lead to the belief that the person is an auditor, unless the person is a member of the Ordre professionnel des comptables généraux accrédités du Québec or of the Ordre professionnel des comptables en management accrédités du Québec and holds a public accountancy permit. However, a member of the Ordre professionnel des comptables généraux accrédités du Québec or the Ordre professionnel des comptables en management accrédités du Québec may, without holding such a permit, perform a compilation engagement that is not exclusively for internal management purposes.
Chartered accountants who practise public accountancy, with the exception of compilation engagements that are not exclusively for internal management purposes, as well as certified general accountants and certified management accountants who hold a public accountancy permit, shall use the title “auditor”.
This section does not apply to acts performed by persons referred to in the second paragraph of section 24 of the Chartered Accountants Act.
2007, c. 42, s. 3; 2009, c. 35, s. 21, s. 76.
187.10.1. No person other than a chartered accountant shall practise public accountancy within the meaning of section 19 of the Chartered Accountants Act (chapter C-48), nor use the title “auditor” or any title or abbreviation which may lead to the belief that the person is an auditor, unless the person is a member of the Ordre professionnel des comptables généraux licenciés du Québec or of the Ordre professionnel des comptables en management accrédités du Québec and holds a public accountancy permit.
Chartered accountants who practise public accountancy, as well as certified general accountants and certified management accountants who hold a public accountancy permit, shall use the title “auditor”.
This section does not apply to acts performed by persons referred to in the second paragraph of section 24 of the Chartered Accountants Act.
2007, c. 42, s. 3.
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