Electronic document transmission : Relief measure by the Chambre des notaires du Québec
The Chambre des notaires confirms that, as an exception, it is authorizing notaries to send their accounting documents electronically to the auditor required to audit trust accounting if that auditor cannot go to the notary’s office due to a COVID-19-related health issue.
Auditors wishing to take advantage of this measure must first agree in writing with the notary to securely destroy the electronic records after the audit, except for documents and information they are required to keep on record. In addition, both notary and auditor must use secure transfer methods for their correspondence. The Chambre des notaires also reminds notaries that they are not authorized to dispose of their original trust accounting records, which must remain in a fireproof vault in their office at all times.
In short, this measure is only authorized for the preparation of annual trust accounting reports for 2020 and is justified in the very special COVID-19 public health emergency.