The Member provided incorporation services for two individuals who had decided to open a business. The Member listed each of them as directors of the business in the founding documents filed with the Corporate Registry. The individuals had a falling out, and the Member filed documents with the Corporate Registry removing one of the individuals as a director of the business, without that individual’s consent. In favouring one individual over the other, the Member did not act with integrity and did not maintain the good reputation of the profession. In addition, by providing incorporation services for the individuals, the Member appears to have engaged in the unauthorized practice of law. The Member is not licensed and insured by the Law Society of British Columbia to provide such services.
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
205 - False or misleading documents and oral representations
213 - Unlawful activity
The Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $2,000;
- pay expenses of $1,718 plus GST of $85.90;
- make a self-report to the Law Society of British Columbia concerning their conduct in this matter; and
- attend in person and successfully complete by the next available date each of the CPABC courses:
- Business Ethics, it starts with you
- Code decoded: evolving professional ethical expectations; and
- Starting a successful CPA practice.