The Member’s firm had a bookkeeping engagement with a client which included preparing the employee payroll. The Member made errors in the payment of vacation pay, statutory holidays and some employee withholdings. These errors were not detected by the client for an extended period. However, some of these errors would have been minimized if the Member had learned the benefit policies of the client.
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 - Due care
203 - Professional competence
206.1 - Compliance with professional standards
The Investigation Committee recommended the Member:
- Accept a reprimand;
- Pay partial costs of $1,000; and
- Successfully complete a course in payroll management.