The Member was engaged to complete a client’s Canadian and US personal tax returns.
The Member did not:
- Document important terms of the engagement in an engagement letter with the client; including advising the client that another accountant would be sub-contracted to prepare the US tax returns;
- Prepare and complete the returns on a timely basis; and
- Respond to communications from the client promptly.
The Investigation Committee determined the Respondent 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
205 - False or misleading documents and oral representations
206.1 - Compliance with professional standards
214 - Fee quotations and billings
The Committee recommended the Member:
- Accept a reprimand;
- Pay costs of $1,825 plus GST; and
- Attend and successfully complete the CPABC course PD Nexus: Public Practice Insights.