A Member’s firm was retained by a client to provide bookkeeping services and GST filing services. The Member’s firm made errors related to a GST return and the client was subjected to an audit by the Canda Revenue Agency (“CRA”). The Member did not ensure that the documents related to the GST audit were received by the CRA and did not respond to some communications from the client.
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
203 - Professional competence
501 - Policies and procedures for compliance with professional standards
502 - Policies and procedures for the conduct of a practice
The Investigation Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $1,500;
- pay investigation expenses of $4,784;
- send a written apology to the client; and
- attend and successfully complete a professional development course in practice management and supervision which is satisfactory to the Director, Professional Conduct.