The Member failed to file tax returns and other statutory filings for two clients with the Canada Revenue Agency on a timely basis. Errors were made in some of the documents which ultimately resulted in an audit by CRA. The clients were not accurately informed by the Member of the status of their returns. A subsequent refund cheque was not forwarded by the Member to the clients on a timely basis.
The Member represents that these incidents took place during a period of severe and difficult personal circumstances.
The Investigation Committee determined that the Member contravened Rules of the CPABC Code of Professional Conduct as follows:
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
206.1 - Compliance with professional standards
The Committee recommended that the Member:
- accept a reprimand;
- attend and successfully complete by the next available date the courses:
- Starting a Successful CPA Practice; and
- Time Management: the Essentials of Productivity skills.
In making its recommendation, the Committee considered the Member’s personal circumstances, and that the Member had been sanctioned in another matter for conduct occurring at substantially the same period.