The Member was engaged to prepare corporate and personal tax returns of an individual (the “client”) and their spouse. The member was also engaged to assist the client in making amendments to tax filings of prior taxation years. The Member failed to advise the client of certain statutory deadlines and consequently the submissions made after the statutory deadlines were not accepted by the Canada Revenue Agency.
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 - Due care
203 - Professional competence
The Investigation Committee recommended the Member:
- Accept a reprimand;
- Pay investigation expenses of $3,627; and
- Attend and successfully complete a professional development course in practice management which is satisfactory to the Director, Professional Conduct.