The Member
- signed Notice to Reader reports on behalf of clients,
- prepared an application for the Scientific Research and Experimental Development Tax Incentive Program on behalf of a client. The Member charged a contingent fee for the work without agreement on the basis for the fee in writing with the client; and
- prepared corporate tax returns on behalf of several clients.
At the time of this conduct, the Member did not hold current public practice licensure from CPABC. The Member represents that they were unaware of the relevant requirements of the Code and Bylaws.
The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows,
- 101.1 - Compliance with governing legislation, bylaws, regulations and the Code
- 201.1 - Maintenance of the good reputation of the profession
- 202.1 - Integrity and due care
- 205 - False or misleading documents and oral representations
- 215.1&2 - Contingent fees
- Bylaw 700 - Public Practice by CPA Members
The Committee recommended the Member:
- Accept a reprimand; and
- Pay expenses of $1687.