The Member did not appropriately assist a client regarding a Canada Revenue Agency (CRA) limited review of the client’s 2017 and 2016 corporate tax returns. The Member did not respond to the client’s request for assistance on a timely basis, and did not provide the client with copies of requested documentation. When the client subsequently decided to change accountants, the Member did not provide the client and the new accountant with sufficient information.
The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows:
201.1 – Maintenance of the good reputation of the profession
202.1 – Integrity and due care
303.1 – Provision of client information
The Committee recommended the Member:
- Accept a reprimand;
- Pay a fine of $1000;
- Pay expenses of $1390 plus GST; and
- Attend the professional development course Public Practice Insights.