A self-employed CPA Candidate (student) completed personal and corporate tax returns. CPA students are not permitted to perform such work while self-employed.
The Investigation Committee determined the Candidate contravened the CPABC Code of Professional Conduct,
Rule 201.1 - Maintenance of the good reputation of the profession
Bylaw 405 - Prohibition on Practice
The Committee recommended the Candidate:
1. accept a reprimand;
2. pay a fine of $1,200;
3. pay expenses of $1,150 plus GST; and
4. attend the CPABC Professional Development course “Ethics at Our Core.”