The Member engaged in public practice without holding current licensure authorizing the Member to provide such services. During this period the Member:
- Associated with and supervised non-registrants;
- Failed to fulfil the terms of a client engagement;
- Made errors in the bookkeeping and financial accounting for a client and missed statutory filing deadlines for that client. This resulted in late filing penalties and interest levied on the client; and
- Did not respond promptly to client communications.
The Investigation Committee determined that 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
217.1 (a) - Advertising
406.1 - Responsibility for a non-registrant
408.1 - Association with non-registrant in public practice
Bylaw
700(2) - Public Practice by CPA Members
The Committee recommended that the Member:
- accept a reprimand;
- pay investigation expenses of $4,588; and
- complete a professional development course in ethics which is satisfactory to the Director Professional Conduct.