The Member:
- Failed to provide professional services to a client in a timely way or at all;
- Failed to assist the client in its transition to a new accountant, and withheld documents belonging to the client; and
- Was unprofessional when communicating with the client and the successor accountant.
During the investigation by CPABC, it became apparent that the Member:
- issued a report for the client without doing sufficient work and could not produce working papers; and
- did not ensure the sign on their office door complied with CPABC bylaws, as it still referred to their legacy designation only.
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
- 203 - Professional competence
- 205 - False or misleading documents and oral representations
- 206.1 - Compliance with professional standards
- 218 - Retention of documents and working papers
- 303.1&.2 - Co-operation with successor
Bylaws:
- 506(1) and 506(9) - Legacy designations
The Committee recommended the Member:
- Accept a reprimand;
- Pay a fine of $1,500; and
- Pay expenses of $4,206.