Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations
(a) engage in any of the following activities on behalf of any person or entity, namely,
(b) give instructions on behalf of any person or entity in respect of any activity referred to in paragraph (a).
(c) [Repealed, SOR/2007-122, s. 39]
(2) Subsection (1) does not apply in respect of an accountant when they engage in any of the activities referred to in paragraph (1)(a) or (b) on behalf of their employer.
(3) For greater certainty, subsection (1) does not apply in respect of audit, review or compilation engagements, carried out in accordance with the recommendations set out in the CICA Handbook.
- SOR/2007-122, s. 39
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