Investigation Committee Determinations and Recommendations

2023 - #17. Ronald Shumka

Mr. Shumka:

  1. Was licensed by CPABC in public practice until 2019, when he requested that his practice licence be cancelled. Despite the cancellation of his licence, he continued to engage in public practice by preparing personal tax returns for the public. During this period, he also failed to maintain professional liability insurance.
  2. Negligently prepared the tax returns of clients. As a result, the clients were assessed incorrect tax liabilities by the Canada Revenue Agency (CRA).
  3. Failed to use the descriptive style “CPA, CA” as the Rules of the CPABC Code of Professional Conduct (Code) require.

The Investigation Committee determined Mr. Shumka contravened the following:

Rules of the Code:

201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
205(a) - False or misleading documents and oral representations
208 - Confidentiality of information
218 - Retention of documentation and working papers
402.1&.2 - Use of descriptive style

Bylaws:

506 - Legacy designations
700 (1 to 5) - Public Practice by CPA Members

The Committee took into consideration the personal circumstances of Mr. Shumka.  The Committee recommended that Mr. Shumka:

  1. Accept a reprimand;
  2. Pay a fine of $2,000;
  3. Pay partial costs of $2,000;
  4. Agree to
    1. apply for proper licensure for public practice within 90 days, obtain professional liability insurance as required, and not to engage in public practice without obtaining such licensure.
    2. file with the Registrar a document retention and data backup policy satisfactory to the Registrar prior to receiving such licensure.
    3. maintain the standards of documentation that the Rules require.
    4. correctly use the designation “CPA, CA” as the Rules and Bylaws require.
    5. apply for and obtain an EFILE account and number with CRA.
  5. Successfully completes at the next available dates:
    1. A course in taxation satisfactory to the Director, Professional Conduct
    2. A course in practice management satisfactory to the Director, Professional Conduct
    3. A course in ethics satisfactory to the Director, Professional Conduct, and
  6. Accept the publication of a public notice of this Determination and Recommendation which identifies Mr. Shumka.