The Member was the accountant for a businessperson and their elderly father. The Member had access to some of their bank accounts and made transactions in them, without ensuring that such an arrangement was properly documented. When the businessperson made a complaint to CPABC concerning an amount of money the Member had received, the Member initially refused to return the funds unless the complainant withdrew the complaint to CPABC. Subsequently the Member returned the funds to the complainant.
The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows,
105 - Hindrance, inappropriate influence and intimidation
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
203 - Professional competence
212.1 - Handling of trust funds and other property
The Committee recommended the Member accept a reprimand. In making this recommendation, the Committee took into account evidence presented concerning the personal health situation of the Member.