The Member agreed to prepare income tax returns for a family friend (the “client”), despite not having a public practice license from CPABC. The Member misinformed the client about the status of the tax returns, failed to respond to communications from the client and failed to return the client’s documents on a timely basis.
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
203 - Professional competence
205 - False or misleading documents and oral representations
Bylaw
700(2) - Licensure for Public Practice
The Committee recommended the Member:
- accept a reprimand; and
- pay partial expenses of $500.
In making this recommendation, the Committee took into account the Member’s personal circumstances.