Investigation Committee Determinations and Recommendations

Mr. Suelzle incorrectly prepared a client’s personal tax return, making several material errors. When the Canada Revenue Agency made a time-sensitive request for additional information, Mr. Suelzle failed to respond and failed to advise his client. Mr. Suelzle did not adequately respond to repeated enquiries from the client as to the status of the client’s return.

During the investigation, Mr. Suelzle provided inadequate or incomplete responses to requests from the investigator.

The Investigation Committee determined the Member contravened the CPABC Code of Professional Conduct as follows:

104.1&.2 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
203 - Professional competence
205(a) - False or misleading documents and oral representations

The Committee recommended Mr. Suelzle:

  1. accept a reprimand;
  2. pay a fine of $25,000;
  3. pay expenses of $5,145;
  4. successfully complete a professional development course in effective communications;
  5. enter into an arrangement with a senior member of the profession with expertise in practice management (the “Advisor”), the terms of which include:
    1. the Advisor will conduct an overall review of Mr. Suelzle’s practice management. The Advisor must periodically review and have periodic mentoring discussions with Mr. Suelzle to promote better understanding by Mr. Suelzle of applicable professional, practice management and ethical standards. The Advisor must meet with Mr. Suelzle at least once every three months; 
    2. The Advisor must be given access by Mr. Suelzle to sufficient documentation to allow the Advisor to understand the nature, extent and issues related to Mr. Suelzle’s practice relevant to this matter;
    3. This arrangement will last one year; and
    4.  By no later than April 30, 2024, Mr. Suelzle must provide written notification to the Director, Professional Conduct, that Mr. Suelzle has completed at least four meetings with the Advisor.