The Member was retained by a client to complete Canadian and US tax returns. The Member did not complete the returns on a timely basis and did not adequately communicate with the client. The client also understood that the estimated fee would be in Canadian dollars, while the Member rendered a bill in US dollars at a significantly higher amount.
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
214(b) Fee quotations and billings
The Committee recommended the Member:
- accept a reprimand;
- pay a fine of $1,500;
- pay expenses of $2,565; and
- attend and successfully complete by the next available date the CPABC course Communicating effectively under pressure.