The member did not take adequate responsibility for all of the clients when the member’s business partner became incapacitated. As a result, for a group of clients, the member:
- failed to ensure the tax returns for the clients were filed correctly, on a timely basis or at all;
- did not provide to the clients file information on a timely basis, and
- erroneously provided to the clients records of other persons unrelated to the clients
During the investigation the member did not provide complete responses to the investigator regarding the incapacitated partner.
The Investigation Committee determined the member contravened the CPABC Code of Professional Conduct as follows:
104.1: Requirement to co-operate
201.1: Maintenance of the good reputation of the profession
206.1: Compliance with professional standards
208.1&.3: Confidentiality of information
218: Retention of documentation and working papers
303.1&.2: Provision of client information
501: Policies and procedures for compliance with professional standards
The Committee recommended the member:
- accept a reprimand;
- pay expenses of $3,781 plus GST of $189.05; and
- attend and successfully complete CPABC course PD Nexus: Public Practice Insights.