A Member, while as a student and subsequently as a Member of CPABC, was associated with a family member, a non-CPA, in operating a public practice firm which was not registered with CPABC. The firm’s advertising misrepresented the firm, the Member, and the family member’s credentials, and implied that it was registered with CPABC.
The Investigation Committee determined that the Member contravened the following:
CPABC Code of Professional Conduct
101.1 - Compliance with governing legislation, bylaws, regulations and the Code
104.1 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
205 - False or misleading documents and oral representations
CGA Code of Ethical Principles and Rules of Conduct
R523 - Students in the Practice of Public Accounting
Bylaws of CPABC
700(2) - Public Practice by CPA Members
The Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $1,000;
- pay expenses of $2,875 plus GST of $143.75; and
- agree to the publication on the publicly accessible section of CPABC’s website of a notice concerning this Determination and Recommendation for a total period of two years.