recommendations concerning the professions’ regulations
and by-laws. The level of legalism in this regard
is lower in English-speaking provinces. For
example, in Ontario there is no umbrella legislation
for the professions and no institutionalized supervisory
body like the Office des professions. In the light of
all this, we expect people in Que´bec, including
professional accountants in the province, to be more
receptive to the idea of regulating auditor independence