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Regulation respecting trust accounting

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It is important for all CPAs to be familiar with the Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables professionnels agréés du Québec. The purpose of this webcast1 (in French only) is to help CPAs understand their obligations under the regulation.

Target audience

CPAs in public practice, CPAs in industry and CPAs in the public sector 


Karine Blais, CPA, CMA
Assistant Director, Professional Practice, Quebec CPA Order 

On the agenda

Part 1 – Introduction (1 min 23 sec)

  • Presentation of webcast content 

Part 2 – Regulation and trust accounts (2 min 19 sec)

  • Description and objective of the regulation
  • Professionals subject to the regulation 
  • Professional activities covered by the regulation
  • Types of trust accounts (general or special)

Part 3 – CPAs’ obligations (3 min 38 sec)

  • Obligations and responsibilities of CPAs who receive or administer money that does not belong to them as part of their professional or personal activities (family-related mandates and others)
  • Opening a trust account
  • Reporting to the Order

Part 4 – Conclusion (2 min 10 sec)

  • Reference tools
  • Reminders about CPAs’ obligations under the regulation
© 2015 Quebec CPA Order

About the documents

You can access the documents mentioned in this webcast directly on our website: 

Note that the evaluation form mentioned during the conclusion is no longer available. 

1 This webcast does not qualify as continuing education.