The Member was engaged by a client to prepare personal tax returns for the client and their spouse, and to assist in resolving issues regarding foreign taxation and disability tax credits. The Member did not communicate with the client on a timely basis and misinformed the client about the status of the engagement. After the client terminated the engagement, the Member inappropriately accessed the then-former client’s taxation information with the Canada Revenue Agency.
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
205 - False or misleading documents and oral representations
208 - Confidentiality of information
The Committee recommended the Member:
- Accept a reprimand;
- Pay a fine of $2,000; and
- Pay partial expenses of $2,000.