2023

While acting as the Chief Financial Officer for a public company, the Member:

had the appearance of a conflict of interest while being the landlord to the auditor of the public company;
did not ensure that negative test results concerning the status of the company’s inventory were publicly disclosed in a timely manner;
did not ensure that the financial statements of the public company accurately reflected the extent of its interest in a material asset; and
engaged in inappropriate negotiations to assign a debt of the public company to the Member’s relative. The Committee noted that the transaction did not complete.

During the investigation it was also determined the Member’s registered firm name misrepresented its business structure and size of the practice.

The Investigation Committee determined 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
205(a) - False or misleading documents
206 - Compliance with professional standards
210 - Conflicts of interest
401 - Practice names

The Investigation Committee recommended the Member:

accept a reprimand;
pay a fine of $2,500;
pay expenses of $4,806; and
attend and successfully complete a professional development course in ethics which is satisfactory to the Director, Professional Conduct.

The Member is a licensed practitioner. The Member’s firm provided compilation business services to a client from 2010 until 2016 and personal income tax services until 2020. When the client did not submit sufficient or any documents to enable the firm to provide compilation and corporate tax return services to the client from 2017 to 2020, the Member did not adequately follow-up with the client. The Member also did not maintain an adequate documentary record of communications with the client.

The Investigation Committee determined the Member contravened Rule 202.1 (Due Care) of the CPABC Code of Professional Conduct.

The Investigation Committee recommended the Member:

accept a reprimand; and
attend and successfully complete a professional development course in practice management which is satisfactory to the Director, Professional Conduct.

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 annual re-enrollment while a student in the CPA Professional Education Program. The Candidate represents that the omission was due to an oversight.

The Investigation Committee determined 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 Investigation Committee recommended the Candidate:

Accept a reprimand; and
Pay expenses of $604.

On behalf of a registered firm, the Member was retained by a client to perform specified audit procedures and complete a Law Society Reporting Form Trust Report – Accountant’s Report (the “Report”). When the Member submitted the Report to the Law Society, the Member misrepresented the status of their licensure to the Law Society of British Columbia. The Report was completed and submitted to the Law Society using a Juricert number that was issued in the Member’s personal name and not the name of the registered firm that undertook the engagement to produce the Report. 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 included in the Report. The Member was not licensed by CPABC to perform the engagement.

The Investigation Committee determined the Member contravened the following:

Rules of the CPABC Code of Professional Conduct

101.1 (b) - 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 (a) - False or misleading documents and oral representations

Bylaw

700 - Public practice by CPA members

The Investigation Committee recommended the Member:

accept a reprimand;
pay a fine of $1,000;
pay expenses of $3,400; and
provide evidence to CPABC that the Law Society of British Columbia cancelled the member’s Juricert registration.

While applying for membership in CPABC after completing the requirements for the CPA Professional Education Program, the Candidate failed to disclose previous academic infractions that occurred while a university student. The Candidate represents that the omission was due to an oversight.

The Investigation Committee determined 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

The Investigation Committee recommended the Candidate:

Accept a reprimand;
Pay expenses of $632.50; and
Promptly resubmit a corrected “Membership Application - Character Declaration”.

Ralph Mueller of Vancouver, British Columbia, is a former member of CPABC. His accounting firm, G. B. Nixon & Associates Inc., was not registered with CPABC.

Mr. Mueller operated without a public practice license between 2008 until 2023. Mr. Mueller failed to maintain professional liability insurance and failed to subject his practice to the practice review requirements for CPABC or its legacy body, CMA-BC. The Investigation Committee determined that Mr. Mueller 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

Bylaws of CPABC:

700 (1) to (4) - Public Practice by CPA Members

The Committee recommended that Mr. Mueller:

accept a reprimand;
pay a fine of $5,000;
pay expenses of $2,697;
agree not to use or display the designation “Chartered Professional Accountant” or the initials “CPA” or the legacy designation “Certified Management Accountant” or the initials “CMA”, or the descriptor “Professional Accountant” or the initials “PA”, or in any manner imply, suggest, or hold out that he is a Chartered Professional Accountant or Professional Accountant; and
agree not to perform engagements under Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements or other regulated services to the public.

While applying to the CPA Professional Education Program, the Candidate failed to disclose a previous criminal charge and guilty plea that occurred in the United States of America. The Candidate represented that the omission was due to an oversight.

The Investigation Committee determined 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

The Investigation Committee recommended the Candidate:

Accept a reprimand; and
Pay expenses of $833.75.

While on leave from their place of employment as Chief Financial Officer, it was alleged that the Member accessed the employer’s computer system remotely, to make computer entries which benefitted themselves and other persons without authorization, and used the computer access of another employee to complete statutory documentation.

The Member denied the allegations. While the Member admitted that employees shared passwords, the Committee did not accept the Member’s denial that they utilized other employee’s passwords. However, with no objective evidence to support the allegations made against the Member by the Complainant, the Committee found that the Member breached professional responsibilities in failing to ensure that the employer had, and utilized, appropriate password protocols. The Member should have ensured that appropriate computer controls were in place to prevent the sharing of passwords.

The Investigation Committee determined 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 - Due care

The Investigation Committee recommended the Member:

Accept a reprimand; and
After the Member re-enters the workforce in a professional capacity, successfully attend and complete a course in internal controls acceptable to the Director, Professional Conduct.

In making this recommendation, the Committee took into account the current personal circumstances of the Member.

A practice review of the Member’s firm identified various deficiencies. The Member did not cooperate with the practice review process, including:

failing to provide documentation; and
not responding to CPABC correspondence in a timely manner.

The Investigation Committee determined the Member contravened the following Rules of the CPABC Code of Professional Conduct:

104.1 & 104.2 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession

The Investigation Committee recommended the Member:

Accept a reprimand;
Pay a fine of $1,685;
Pay expenses of $1,685; and
Promptly co-operate with the Practice Review process of CPABC.

The Member was co-executor of a deceased client’s estate. They were also the accountant for a beneficiary of the estate. A dispute arose among the beneficiaries, including the other co-executor who is also a beneficiary of the estate. The Member provided information and assistance to some of the beneficiaries in their dispute, including to his accounting client, concerning the dispute with the other co-executor.

The Member provided inappropriate tax advice to the other co-executor and counselled them to file inaccurate tax returns. The Member delayed work on estate matters, which resulted in a lengthy delay in resolving the estate. The Member also delayed in responding to the investigation and did not provide documents requested by the investigator in a timely way, or at all.

The Investigation Committee determined the Member contravened the following Rules of the CPABC Code of Professional Conduct:

104.1&.2 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
205 (a) - False or misleading documentation
210 - Conflicts of interest

The Investigation Committee recommended the Member:

Accept a reprimand;
Pay a fine of $1,000;
Pay expenses of $5,585; and
Attend and successfully complete the following professional development courses:
1. RIP - Estate and Testamentary Trust Returns;
2. To Be or Not to Be: The Executor - Powers, Obligations and Liabilities.

The Member is a sole proprietor, licensed by CPABC for Assurance - Review (“the practice”).

The practice’s online advertising and office signage did not accurately represent the practice and its licensure.
An employee of the practice misrepresented their professional credentials by falsely claiming to a client to be a Chartered Professional Accountant, when in fact, they were had no professional accounting designation. The Member failed to properly supervise the employee.
The Member did not submit accurate contact information and practicing office information to CPABC as the Bylaws require.
The Member failed to adequately co-operate with the investigation.

The Investigation Committee determined the Member contravened the following:

Rules of the CPABC Code of Professional Conduct

104.1 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
205 - False or misleading documents and oral representations
217.1 - Advertising
401 - Practice names
406.1 - Responsibility for a non-registrant
408.1 - Association with non-registrant in public practice

Bylaws of CPABC

707(1) - Contact Information and Practising Office Information

The Investigation Committee recommended the Member:

Accept a reprimand;
Pay a fine of $2,000;
Pay expenses of $4,307; and
Attend and successfully complete a professional development course in ethics, which is satisfactory to the Director, Professional Conduct.

The Member failed to properly supervise the preparation and submission of a personal income tax return for a client which contained a significant error. After the Canada Revenue Agency assessed the client’s return, the Member failed to ensure that their firm’s staff properly responded to the client’s enquiries.

The Investigation Committee determined 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
502 - Firm’s maintenance of policies and procedures for the conduct of a practice

The Investigation Committee recommended the Member:

Accept a reprimand;
Pay expenses of $2,170; and
Attend and successfully complete a professional development course in practice management, which is satisfactory to the Director, Professional Conduct

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 represents that the omission was due to an oversight.

The Investigation Committee determined 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

The Investigation Committee recommended the Candidate:

Accept a reprimand; and
Pay expenses of $765.

The Member offered corporate services to a client that are regarded as the practice of law by the Law Society of British Columbia. Such services are restricted to lawyers under the Legal Profession Act. The Member is not a lawyer. Further, the client alleges the Member used an unprofessional tone in their communications, which the Member denies.

The Investigation Committee determined the Member contravened the following Rules of the CPABC Code of Professional Conduct:

201.1 - Maintenance of the good reputation of the profession
213 - Unlawful activity

The Committee recommended the Member:

Accept a reprimand;
Pay expenses of $1,371; and
Attend and successfully complete a professional development course in communications in situations of conflict, which is satisfactory to the Director, Professional Conduct.

The Member was retained by a client to assist with a taxation matter. When a dispute arose between the Member and the client regarding the services provided and the billing, the content and tone of some of the Member’s communications with the client were unprofessional.

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

The Committee recommended the Member:

Accept a reprimand; and
Pay partial expenses of $500.

Disciplinary proceedings were brought by the Public Company Accounting Oversight Board (PCAOB) in the United States against the Member and their firm as a result of failing to comply with PCAOB rules. The PCAOB found the Member altered firm working papers and that employees of the firm that were supervised by the Member improperly backdated working papers. The Member also failed to co-operate with the PCAOB’s inspection of the firm.

PCAOB issued an order that:

Censured the Member and the firm;
Revoked the firm’s registration;
Barred the Member from being associated with a public accounting firm registered with the PCAOB; and
Imposed a penalty of US$50,000.

The Member also failed to self-report the PCAOB’s Order to CPABC as the Rules of the CPABC Code of Professional Conduct (the Code) and Bylaws require.

The Investigation Committee determined the Member contravened the following:

Rules of the Code:

102.3 - Matters to be reported to CPABC
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
501 - Policies and procedures for compliance with professional standards
502 - Policies and procedures for the conduct of a practice

Bylaw:

511(1) - Obligation to Report

The Committee took into account the PCAOB sanctions. The Committee recommended the Member:

Accept a reprimand;
Pay a fine of $1,000 for a breach of Rule 102.3 and Bylaw 511(1); and
Pay expenses of $2,836.

The Member borrowed money from a private individual (the “lender”) to engage in a real estate transaction (the “property”). The Member misrepresented to the lender the extent of their indebtedness concerning the property, and failed to take steps to ensure that the loan was properly secured.

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
205 - False or misleading documents and oral representations

The Committee took into account that the Member had repaid to the lender the amount borrowed. The Investigation Committee recommended that the Member:

Accept a reprimand; and
Pay partial costs of $2,000.

Mr. Shumka:

Was licensed by CPABC in public practice until 2019, when he requested that his practice licence be cancelled. Despite the cancellation of his licence, he continued to engage in public practice by preparing personal tax returns for the public. During this period, he also failed to maintain professional liability insurance.
Negligently prepared the tax returns of clients. As a result, the clients were assessed incorrect tax liabilities by the Canada Revenue Agency (CRA).
Failed to use the descriptive style “CPA, CA” as the Rules of the CPABC Code of Professional Conduct (Code) require.

The Investigation Committee determined Mr. Shumka contravened the following:

Rules of the Code:

201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
205(a) - False or misleading documents and oral representations
208 - Confidentiality of information
218 - Retention of documentation and working papers
402.1&.2 - Use of descriptive style

Bylaws:

506 - Legacy designations
700 (1 to 5) - Public Practice by CPA Members

The Committee took into consideration the personal circumstances of Mr. Shumka. The Committee recommended that Mr. Shumka:

Accept a reprimand;
Pay a fine of $2,000;
Pay partial costs of $2,000;
Agree to
1. apply for proper licensure for public practice within 90 days, obtain professional liability insurance as required, and not to engage in public practice without obtaining such licensure.
2. file with the Registrar a document retention and data backup policy satisfactory to the Registrar prior to receiving such licensure.
3. maintain the standards of documentation that the Rules require.
4. correctly use the designation “CPA, CA” as the Rules and Bylaws require.
5. apply for and obtain an EFILE account and number with CRA.

Successfully completes at the next available dates:
1. A course in taxation satisfactory to the Director, Professional Conduct
2. A course in practice management satisfactory to the Director, Professional Conduct
3. A course in ethics satisfactory to the Director, Professional Conduct, and

Accept the publication of a public notice of this Determination and Recommendation which identifies Mr. Shumka.

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 represents that the omission was due to an oversight, as they did not believe disclosure was required.

The Investigation Committee determined the Candidate contravened the CPABC Code of Professional Conduct as follows,

103 - False or misleading applications
201.1 - Maintenance of the good reputation of the profession

The Committee recommended the Candidate:

Accept a reprimand; and
Pay expenses of $707.

The Member provided public accounting services as a sole practitioner, while concurrently the Chief Executive Officer and minority shareholder of a mortgage investment corporation (MIC). A mortgage was issued by the MIC to the Complainants, who were also accounting clients of the Member. The Complainants experienced increased interest expenses when they failed to respond to several notices from the MIC that the mortgage had matured.

The issuance of the mortgage placed the Member in a conflict of interest. However, the Committee did not conclude that the Member’s conduct lacked objectivity in the provision of the professional services and noted that the Complainants’ losses for the increased mortgage interest were caused by their failure to respond to the MIC’s communications with them, not by the actions of the Member.

The Investigation Committee determined the Member contravened Rules 210.1 & 210.2 (Conflicts of Interest) of the CPABC Code of Professional Conduct.

The Committee recommended the Member accept a warning to avoid future conflicts of interest and ensure adequate safeguards are in place and documented if conflicts of interest arise.

The Member met with a potential client and engaged in the practice of law by offering or providing services in relation to the incorporation of a business in Canada. The Member is not authorized to practice law. The Member sent an invoice for these legal services to the potential client that was issued by a non-CPA firm that is owned by the Member’s spouse.

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
213 - Unlawful Activity
408.1 - Association with non-registrant in public practice

The Investigation Committee recommended the Member:

Accept a reprimand; and
Pay expenses of $1,265.

The Member’s firm had a bookkeeping engagement with a client which included preparing the employee payroll. The Member made errors in the payment of vacation pay, statutory holidays and some employee withholdings. These errors were not detected by the client for an extended period. However, some of these errors would have been minimized if the Member had learned the benefit policies of the client.

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 - Due care
203 - Professional competence
206.1 - Compliance with professional standards

The Investigation Committee recommended the Member:

Accept a reprimand;
Pay partial costs of $1,000; and
Successfully complete a course in payroll management.

The Member assisted a charity in preparing accounting and related information to accompany a grant application. The terms of the relationship were not clarified with the Board of the charity in advance of the Member assisting it. When a personal dispute arose with people associated with the charity, the Member did not communicate professionally and truthfully, and rendered a billing which did not adhere to professional standards.

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

The Investigation Committee recommended the Member:

Accept a reprimand;
Pay a fine of $1,000; and
Pay expenses of $2,890.

For a period of 3 weeks, the Candidate held full-time employment with two separate employers, unbeknownst to each employer and in contravention of the Candidate’s employment agreements with each of them. The Candidate resigned from one employer and employment was terminated by the other employer.

The Investigation Committee determined the Candidate 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
210 - Conflicts of interest

The Investigation Committee recommended the Candidate:

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

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 represents that the omission was due to an oversight.

The Investigation Committee determined the Candidate contravened Rule 103 (False or misleading applications) of the CPABC Code of Professional Conduct.

The Committee recommended the Candidate accept a warning to be more careful in the future.

A Member was the subject of three complaints.

In the first case, the Member agreed to prepare personal tax returns for married clients. The Member did not respond to repeated messages from the clients and did not complete the engagements in a timely manner. As a consequence, filing deadlines were missed.

In the second case, the Member agreed to prepare personal tax returns for a client. The Member did not respond to repeated attempts by the client to contact them and did not complete the engagement in a timely manner.

In the third case, the Member agreed to prepare personal tax returns for a client. The Member made errors in the client’s tax return and did not respond to repeated attempts by the client to contact them.

In all three cases, 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

The Investigation Committee recommended the Member:

Accept a reprimand; and
Pay partial expenses of $500

In making its Recommendation, the Committee took into account that the Member was experiencing difficult personal and health circumstances during the period that the complaints arose.

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 represents that the omission was due to an oversight, as they did not believe a disclosure was required.

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

103 - False or misleading applications
201.1 - Maintenance of the good reputation of the profession

The Investigation Committee recommended the Candidate:

Accept a reprimand;
Pay expenses of $747 ; and
Promptly resubmit a corrected “Membership Application - Character Declaration” form to the Director, Professional Conduct.

The Member's Firm was contracted to provide Chief Financial Officer (CFO) services for a junior venture company (the "Company"). The Member was the designated person in the contract to provide those services.

Unaudited interim financial statements of the Company were filed with securities regulators. Under securities laws, the Member, as CFO, was required to make certain statutory certifications of the filings.

The staff of the British Columbia Securities Commission (BCSC) questioned the accounting method used for a significant transaction of the Company. The staff of the BCSC subsequently issued a Cease Trade Order against the Company because, in the opinion of BCSC staff, the Company had not made satisfactory statutory securities filings. The Member’s efforts to support the accounting treatment were insufficient to resolve the Cease Trade Order. The Company restated the financial statements, and the Cease Trade Order was lifted by the BCSC after the Member resigned from the Company.

During the time the Member’s Firm was contracted to provide CFO services, the Member held a share position that was not disclosed in the Company's financial statements as the CPABC Code of Professional Conduct requires. The Committee noted that the Member properly disclosed their share transactions in other public securities filings (the SEDI system).

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 - Due care
202.2 - Objectivity

The Committee recommended the Member:

Accept a reprimand; and
Pay expenses of $5,500.

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 represents that the omission was due to an oversight.

The Investigation Committee determined the Candidate contravened Rule 103 of the CPABC Code of Professional Conduct (False or misleading applications).

The Committee recommended the Candidate accept a warning to be more careful in the future.

The Member performed specified audit procedures and completed a Law Society Reporting Form Trust Report for a law firm. The Report was completed and submitted to the Law Society of British Columbia. The Law Society subsequently conducted a review of the Report. The Member:

was not independent of the law firm as they were employed by the firm as Chief Financial Officer;
was unqualified to perform specified audit procedures;
provided inaccurate or misleading responses to the Law Society’s queries; and
did not have appropriate licensure from CPABC to conduct this work.

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

Rules:

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
204.1 - Independence – Assurance and specified auditing procedures engagements
205 - False or misleading documents and oral representations
206.1 - Compliance with professional standards

Bylaw

700(1)&(2) - Licensure for Public Practice

The Committee recommended the Member:

Accept a reprimand;
Pay fine of $1,000;
Pay expenses of $3,188;
Successfully complete the CPABC professional development course Ethics in Professional Practice – What Canadian CPAs Need to Know; and
Provide confirmation to the Director, Professional Conduct that the Member contacted the Law Society and the law firm about the Committee’s determination.

The Member was retained by a client to perform specified audit procedures and complete a Law Society Reporting Form Trust Report for their client on two engagements. The Reports were 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 the Member should have reported to the Law Society.

In addition, the Member was not independent of the client, as they also performed bookkeeping services for them. The Member did not respond to Law Society queries during its review of the client’s transactions, and in this matter, provided information and responses to CPABC’s investigator which upon further enquiry, were incorrect or misleading.

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

104.1 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
203 - Professional competence
204.1 - Independence – Assurance and specified auditing procedures engagements
205(a) - False or misleading documents
206.1 - Compliance with professional standards

The Committee recommended the Member:

Accept a reprimand;
Pay a fine of $2,500; and
Pay expenses of $4,358.

The Member self-reported to CPABC that, while an assurance partner with a firm, they did not adhere to the Canadian CPA Assurance Handbook, firm policy and other professional requirements with respect to file documentation and signoff. The Member personally completed various assurance working papers, and the financial statements and related assurance reports were issued before their work was reviewed. Additionally, the Member did not close out the assurance files within 60 days as per the Canadian Assurance Standard and firm policy.

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
206.1 - Compliance with professional standards

The Committee recommended the Member:

Accept a reprimand; and
Pay expenses of $1,175.

While applying for membership in CPABC, the Member failed to disclose a previous academic infraction issued by the Certified General Accountants Association of British Columbia. The Member represents the omission was due to an oversight.

The Investigation Committee determined the Member contravened Rule 103 of the CPABC Code of Professional Conduct (False or misleading applications).

The Committee recommended the Member accept a warning to be more careful in the future.

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 - Due care
203 - Professional competence
205(a) - False or misleading documents and oral representations

The Committee recommended Mr. Suelzle:

accept a reprimand;
pay a fine of $25,000;
pay expenses of $5,145;
successfully complete a professional development course in effective communications;
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.

Investigation Committee Determinations and Recommendations

2023 Determinations and Recommendations