While working as an employee of an accounting firm, the CPA candidate made entries in their daily timesheets which misrepresented the time spent on client engagements.
The Investigation Committee determined that the Candidate contravened the following Rules of the CPABC Code of Professional Conduct:
101 - Compliance with governing legislation, bylaws, regulations and the Code
201.1 - Maintenance of the good reputation of the profession
202 - Integrity and due care
205 - False or misleading documents
The Investigation Committee recommended that the Candidate:
- accept a reprimand;
- pay a fine of $2,000;
- pay partial investigation expenses of $3,000; and
- attend and successfully completes a professional development course in ethics which is satisfactory to the Director, Professional Conduct.