The Member and the Firm (the Respondents) were engaged by a client to perform accounting and taxation services. In connection with making payroll withholding remittances and statutory filings, the Respondents possessed blank cheques signed by the client. When the Respondents’ engagement ended with the client, the Member used one of the client’s blank cheques to pay outstanding billing without the client’s consent.
The Investigation Committee determined the Respondents contravened the CPABC Code of Professional Conduct as follows,
- 201.1 - Maintenance of the good reputation of the profession
- 202.1 -Due care
- 206 -Compliance with professional standards
- 207- Unauthorized benefits
The Committee recommended the Respondents:
- Accept a reprimand; and
- Pay partial expenses of $1,200