The Member failed to properly supervise the preparation and submission of a personal income tax return for a client which contained a significant error. After the Canada Revenue Agency assessed the client’s return, the Member failed to ensure that their firm’s staff properly responded to the client’s enquiries.
The Investigation Committee determined the Member contravened the following Rules of the CPABC Code of Professional Conduct:
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
502 - Firm’s maintenance of policies and procedures for the conduct of a practice
The Investigation Committee recommended the Member:
- Accept a reprimand;
- Pay expenses of $2,170; and
- Attend and successfully complete a professional development course in practice management, which is satisfactory to the Director, Professional Conduct