While applying for membership in CPABC after completing the requirements for the CPA Professional Education Program, the Candidate failed to disclose a previous academic infraction issued by the Chartered Professional Accountants Western School of Business. The Candidate also failed to disclose this academic infraction during their annual re-enrolment character declaration while a student in the CPA Professional Education Program. The Candidate represented that the omissions were due to their misunderstanding of the requirements for disclosure.
The Investigation Committee determined that the Candidate 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
205 - False or misleading documents and oral representations
The Committee recommended the Candidate:
- accept a reprimand;
- pay a fine of $1,000; and
- pay investigation expenses of $780.