The Member completed a Law Society Trust Report – Accountant’s Report for a lawyer without the required audit or review license. Despite this, when the Member filed the Report with the Law Society, the Member declared having the required public practice license to perform such service.
The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows:
101.1&.2 – Compliance with governing legislation, bylaws, regulations and the Code
201.1 – Maintenance of the good reputation of the profession
202.1– Integrity and due care
205 – False or misleading documents
206.1 – Compliance with professional standards
Bylaw 700(1) – Public Practice by CPA Members
The Committee took into account factors affecting the Member’s personal circumstances. The Committee recommended the Member:
- Accept a reprimand
- Pay expenses of $1046; and
- Attend courses Code Decoded: Evolving Professional Ethical Expectations; and Gateway to membership: Welcome to the Pros.