Complaint #1:
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.
Complaint #2:
The Member failed to respond to an enquiry from the Canada Revenue Agency concerning a client’s medical expense claim. This caused the client’s claim to be denied and resulted in a reassessment of the client’s income tax payable.
The Investigation Committee determined that the Member contravened the Rules of the CPABC Code of Professional Conduct as follows:
Complaint #1:
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
Complaint #2:
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
The Committee recommended that the Member:
- accept a reprimand;
- pay expenses of $2,781 plus GST of $139.05; and
- attends and successfully completes by the next available date the courses:
- Business Ethics – It Starts with You; and
- Shades of Grey – Ethics in the Workforce.