Investigation Committee Determinations and Recommendations

The Member agreed to prepare income tax returns for a family friend (the “client”), despite not having a public practice license from CPABC. The Member misinformed the client about the status of the tax returns, failed to respond to communications from the client and failed to return the client’s documents on a timely basis.

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

101.1 - Compliance with governing legislation, bylaws, regulations and the Code
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care   
203 - Professional competence
205 - False or misleading documents and oral representations

Bylaw

700(2) - Licensure for Public Practice

The Committee recommended the Member:

  1. accept a reprimand; and
  2. pay partial expenses of $500.

In making this recommendation, the Committee took into account the Member’s personal circumstances.

The Member’s firm prepared a T4 information return for a client in 2016 and 2017. When the T4s required amendment due to a change in the client’s information, the Member did not assist the client, resulting in the client incurring penalties and interest costs to the Canada Revenue Agency.

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

201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
203 - Professional competence
206 - Compliance with professional standards

The Committee recommended the Member:

  1. Accept a reprimand;
  2. Pay a fine of $500; and
  3. Pay expenses of $2,976.

The Member was engaged by a client to prepare personal tax returns for the client and their spouse, and to assist in resolving issues regarding foreign taxation and disability tax credits. The Member did not communicate with the client on a timely basis and misinformed the client about the status of the engagement.  After the client terminated the engagement, the Member inappropriately accessed the then-former client’s taxation information with the Canada Revenue Agency.

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

201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
205 - False or misleading documents and oral representations
208 - Confidentiality of information

The Committee recommended the Member:

  1. Accept a reprimand;
  2. Pay a fine of $2,000; and
  3. Pay partial expenses of $2,000.

A prospective client met with the Member to discuss a personal tax return engagement.   The prospective client left original financial documents with the Member. The Member did not follow-through with communications to the prospective client and did not respond to repeated communications from the client.

The Investigation Committee determined the Member contravened Rule 201.1 of the CPABC Code of Professional Conduct (Maintenance of the good reputation of the profession)

The Committee recommended the Member:

  1. Accept a reprimand;
  2. Pay a fine of $1,500;
  3. Pay expenses of $1,300; and
  4. Successfully complete the CPABC professional development course Communicating effectively under pressure.

The Member was retained by a client to perform specified audit procedures and complete a Law Society Reporting Form Trust Report for a client. The work in question was performed under by the Member’s staff under the Member’s supervision.  The Report was completed and submitted to the Law Society of British Columbia.  The Law Society subsequently conducted a review of the client’s trust accounts, and noted numerous breaches of trust accounting rules that should have been reported to the Law Society. 

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

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

The Committee recommended the Member:

  1. accept a reprimand; and
  2. Pay expenses of $2,199.

The Member was retained by a client to perform specified audit procedures and complete a Law Society Reporting Form Trust Report for a client. The work in question was performed by the Member’s staff under the supervision of the Member. The Report was completed and submitted to the Law Society of British Columbia.  The Law Society subsequently conducted a review of the client’s trust accounts, and noted numerous breaches of trust accounting rules that should have been reported to the Law Society. 

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

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

The Committee recommended the Member:

  1. accept a reprimand; and
  2. Pay expenses of $2,275.