A CPA student, while applying for membership in CPABC after completing the requirements for the CPA Professional Education Program, failed to disclose a previous Determination and Recommendation issued by CPABC Investigation Committee. The student represented that the omission was due to an oversight.
The Investigation Committee determined the Student contravened the following Rules of the CPABC Code of Professional Conduct:
103 - False or misleading applications
201.1 - Maintenance of the good reputation of the profession
The Investigation Committee recommended the Student:
- Accept a reprimand;
- Pay a fine of $3,000;
- Pay expenses of $816; and
- Complete an ethics course that is satisfactory to the Director, Professional Conduct.