The Member failed to cooperate with the takeover of a client by not responding to courtesy letters from the new accountant and by not providing the requested client information.
The Investigation Committee determined that the Member contravened the CPABC Code of Professional Conduct Rules as follows:
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
302.2 - Communication with predecessor
303 - Provision of client information
The Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $3,000;
- pay expenses of $1,437 plus GST of $71.85; and
- attend and successfully complete, by the next available date, the CPABC course Balancing your Wheels, or a similar one-day course in time and personal self-management.
In making its recommendation, the Committee considered that the Member had been disciplined by the Institute of Chartered Accountants of BC for similar misconduct.