97. An auditor charged with the audit provided for in section 96 must be a member of the Ordre professionnel des comptables professionnels agréés du Québec and hold a public accountancy permit.
However, in the case of an authorized trust company, other than an authorized Québec trust company, that carries on its activities in Québec and elsewhere in Canada, the auditor is not required to be a member of that order or hold that permit if he or she holds an authorization of the same nature issued elsewhere in Canada.
2018, c. 232018, c. 23, s. 395.