The Member was approached by a family member to assist their church congregation by performing specified procedures of the congregation’s financial reporting. The Member performed the work and charged a nominal fee. The Member did not hold a public practice license. When the Member realized a practice license was required to perform the work, the Member self-reported the matter to CPABC.
The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows,
101.1(b) – Compliance with governing legislation, bylaws, regulations and the Code
202.1 – Due Care
The Committee recommended a statement of complaint not be issued on condition the Member receive a warning that this determination will be taken into account if any other matters are referred to the Committee in the future.