CPABC alleged that David Curll had contravened the CPA Code of Professional Conduct by being discourteous towards another member of CPABC.
A Panel of the Disciplinary Committee found that this matter was essentially a personal conflict between Mr. Curll and the other member, and that the evidence against Mr. Curll did not support a finding that Mr. Curll had breached the CPA Code of Professional Conduct.
The Member was the sole trustee of a trust (the “Trust”) established for the benefit of a client and the client’s family members. The Member:
- Failed to deposit significant funds in the Trust in a timely manner;
- Failed to open a Trust bank account in a timely manner; and
- Failed to disclose to certain beneficiaries the existence of the Trust.
The Member admitted and the Investigation Committee determined that the Member contravened Rules of Professional Conduct:
- 201.1 Maintenance of the Reputation of the Profession
- 202.1 Integrity and Due Care
- 212.1 Handling of Trust Funds and Other Property
The Discipline Committee recommended:
- That the Member be given a reprimand;
- That the Member pay a fine of $2,500;
- That the Member pay expenses of $2,593 plus GST; and
- That there be an anonymous publication on the publicly accessible section of CPA Yukon’s website of a notice concerning this Determination and Recommendation.
In order to resolve a disciplinary proceeding before a Panel of the Disciplinary Committee concerning alleged professional misconduct against her, Christina M. Bell of Victoria, British Columbia has agreed to voluntarily relinquish her membership in the Organization of Chartered Professional Accountants of British Columbia (“CPABC”), effective November 9, 2016.
The professional misconduct alleged against Ms. Bell includes breaches of the Rules of Professional Conduct of the Certified General Accountants Association of British Columbia and of CPABC. Ms. Bell has admitted to the allegations against her.
As Ms. Bell is no longer a member of CPABC, she cannot use or display the designations “Chartered Professional Accountant”, “Certified General Accountant”, or “Professional Accountant”, the initials “CPA”, “CPA, CGA”, or “PA”, or in any manner imply, suggest, or hold out that she is a professional accountant or is a person entitled to use or display the designations “Chartered Professional Accountant”, “Certified General Accountant”, or “Professional Accountant”.
For further information about this matter contact CPABC at ethics@bccpa.ca.
In order to resolve a disciplinary proceeding before a Panel of the Disciplinary Committee concerning alleged professional misconduct, Trevor Garth McLeod of Kelowna, British Columbia has agreed to voluntarily relinquish his membership in the Organization of Chartered Professional Accountants of British Columbia (“CPABC”), effective on June 30, 2016.
The professional misconduct alleged against Mr. McLeod includes breaches of the Bylaws and Rules of Professional Conduct of the Certified Management Accountants Society of British Columbia and of CPABC which included offering and providing public practice services through his company, TG McLeod Accounting Services Inc. (specifically, the preparation of income tax returns), without having a license or insurance. Mr. McLeod has admitted the allegations.
Mr. McLeod has also agreed to pay $1,000 towards CPABC’s costs of the disciplinary proceeding.
As Mr. McLeod is no longer a member of CPABC, he cannot use or display the designations “Chartered Professional Accountant”, “Certified Management Accountant”, or “Professional Accountant”, the initials “CPA”, “CPA, CMA”, or “PA”, or in any manner imply, suggest, or hold out that he is a Chartered Professional Accountant or Professional Accountant.