The member failed to complete and file a client’s GST return. When the client questioned the status of the return, the member committed to completing it, but failed to do so even after repeated contacts by the client.
During the course of the investigation:
- The member did not co-operate adequately with the investigation; and
- It became apparent that in addition to the member’s registered public practice, the member was operating an unlicensed bookkeeping and tax preparation service.
The Investigation Committee determined that the member contravened the CPABC Code of Professional Conduct as follows:
CPABC Code of Professional Conduct:
101.1 – Compliance with governing legislation, bylaws, regulations and the Code
104.1 – Requirement to co-operate
201.1 – Maintenance of the good reputation of the profession
202.1 – Integrity and due care
206.1 – Compliance with professional standards
Bylaws:
700(1) – Public Practice
The Committee recommended the member:
- Accept a reprimand;
- pay a fine of $10,000;
- pay expenses of $2,681 plus GST of $134.05; and
- agree to take all steps necessary to obtain proper CPABC public practice licensure within 30 days.