The Member was engaged by a client to complete a Labour Market Impact Assessment (LMIA) attestation letter. The Member was not readily available to the client during business hours; did not respond to the client’s communications in a timely manner; commenced but did not complete the engagement; failed to have a public practice review license which is required to perform the engagement; and advertised review engagements as a service that he provides on his website, despite not having a public practice review license.
The Investigation Committee determined the Member contravened the CPABC Rules of Professional Conduct as follows:
101.1 - 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
203 - Professional competence
206 - Compliance with professional standards
217 - Advertising
218 - Retention of documentation
404 - Access to members practicing public accounting
The Member also breached CPABC Bylaw 700 -- Public Practice by CPA Members.
The Committee recommended the Member:
- accept a reprimand;
- pay expenses of $2,956 plus GST; and
- take the online virtual CPABC communications course Communicating Effectively Under Pressure.