Hearings and disciplinary decisions

Decision (in French only) : 2026 QCCDCPA 20

For five years, the respondent, while acting as a CPA, failed to report to the tax authorities income totalling $77,550, as well as approximately $11,000 in GST and QST rebates. In doing so, he violated his duty to act with dignity and integrity.

The respondent had some 30 years’ experience at the time of the events. He will be struck off the roll for 10 months if he is reinstated to the Order, and he was fined $4,000. 

Decision (in French only) : 2026 QCCDCPA 19

The CPA failed to complete the refresher training ordered by the Executive Committee of the Order in 2023. He thus violated his duty to act with honour, dignity, respect and courtesy.

Furthermore, he demonstrated a lack of diligence in failing to submit the review engagement reports for seven clients within the required time frame.

Lastly, he hindered the work of his training supervisor and the Office of the syndic by making false statements and by failing to respond to several messages and attend meetings to which he had been invited.

The CPA was found guilty on all three counts. 

Penalty to follow

Decision (in French only): 2026 QCCDCPA 15

The CPA failed to respond to the assistant syndic’s requests within the specified time frame. He was found guilty of hindering the syndic. 

Decision (in French only) : 2026 QCCDCPA 18

In connection with engagements entrusted to him by two clients, the CPA:

• failed to respond in a timely manner to several follow-up requests from the clients;
• failed to file tax returns and tax relief applications within the prescribed deadlines;
• failed to file a charity’s financial statements on a government portal within the prescribed deadlines.

The defences raised by the CPA—namely, health issues and a labour shortage during the period covered by the complaint—are not supported by the evidence. He was found guilty of failing to fulfill his duty of availability and diligence.

The CPA was also found guilty of obstructing the work of the assistant syndic by failing to respond to him in a timely manner and by falsely claiming that the Order was aware that he was on sick leave. 

Penalty to follow

Decision (in French only): 2026 QCCDCPA 16

While he was authorized to make payments on behalf of his client to the tax authorities, the CPA misappropriated more than $5,000 belonging to her. He routed the money through his personal bank account rather than through a trust account, in violation of applicable regulations, and was unable to explain the discrepancy between the amount received from the client and the amount paid to the authorities. The CPA was found guilty of a lack of integrity. 

Penalty to follow

Decision (in French only): 2026 QCCDCPA 13

The complaint alleged that the CPA, while serving as chief financial officer of a company, had committed acts contrary to the honour and dignity of the profession, had lacked integrity, and had placed himself in a conflict of interest by:

• discussing with a lender to the company the elimination of the positions of the two cofounders, without their knowledge;
• participating in actions that led to the lender’s discovery of a breach of the credit agreement;
• bringing, as a shareholder, an oppression remedy against one of the cofounders based on that breach.

The evidence is highly contradictory, and the credibility of the witnesses is compromised. Everything indicates that the money transfers to the cofounders’ bank accounts were made at their request. Nor has it been shown that the CPA devised a scheme to advise the cofounder to redeem shares, knowing that such a redemption violated the credit agreement, with the aim of triggering a default and taking control of the company.

The CPA was found not guilty.

Decision: 2026 QCCDCPA 14

The CPA operates a practice with his spouse, a co-shareholder and employee, who is not a CPA. In 2022, following several requests for investigations based on actions taken by the CPA’s spouse, the CPA committed to more closely overseeing her work. In spite of this, his spouse committed several offences in a matter that was subsequently entrusted to her:

• Transmission of a false notice of assessment to the tax authorities;
• Fabrication of a false email confirming a share sale;
• Fabrication of false clearance certificates;
• Providing false or misleading information to clients.

The CPA failed to take reasonable steps to ensure that his spouse and employee complied with the Code of ethics of chartered professional accountants. He was found guilty of association with false or misleading documents. He was struck off the roll for five months. 

For the decision on guilt, see 2025 QCCDCPA 29 (in French only).

On appeal before the Professions Tribunal

Decision (in French only): 2026 QCCDCPA 9

From 2022 to 2024, the CPA failed to file, in a timely manner, GST and QST returns and income tax returns for two companies. He was found guilty of failing to fulfill his duty to display reasonable availability and diligence.

The CPA also associated his name with the financial statements of those companies, which contained false information regarding professional fees, credit card balances and accrued expenses. The CPA thus failed to fulfill his duty to act with dignity and damaged the reputation of the profession.

The CPA was struck off the roll for one month and fined $4,000. 

Decision (in French only): 2026 QCCDCPA 10

The CPA was found guilty of failing to cooperate with the Order. For nearly 18 months, he failed to respond to the Order’s requests and to provide proof of insurance in the name of the firm where he was practising. He was struck off the roll for 30 days. 

Decision (in French only): 2026 QCCDCPA 8

The CPA was found guilty of producing five review engagement reports and using the title of CPA auditor without holding a public accountancy permit, of making false statements in five mandatory annual declarations that he did not perform review engagements, and of hindering the work of the assistant syndic.

The CPA was struck off the role for a period of six months and fined $2,500.  

Decision (in French only): 2026 QCCDCPA 6

The CPA served as vice-president and executive director of a company funded by government and private investors. He also held 25% of the voting shares. He approved forecasted financial statements intended for investors even though he knew they contained inaccuracies that falsely suggested that sales targets had been met. The evidence is overwhelming: the CPA knew that these irregularities violated applicable accounting standards and had been manipulated to mislead investors. He has been found guilty of associating his name with false or misleading information. 

Penalty to follow

Decision (in French only): 2026 QCCDCPA 7

The CPA served as chief financial officer of a company funded by several government and private lenders and investors. He provided investors with forecasted financial statements even though he knew they contained inaccuracies that falsely suggested that sales targets had been met. The evidence is overwhelming: the CPA knew that these irregularities violated applicable accounting standards and had been manipulated to mislead investors. He has been found guilty of associating his name with false or misleading information. 

Penalty to follow

Decision (in French only): 2026 QCCDCPA 5

The CPA failed to file several GST/QST returns for three related companies between 2022 and 2024. In doing so, she failed to meet her obligation of diligence. She also prepared and associated her name with financial statements when she knew they were inaccurate; in fact, she admitted to having amended those financial statements on two occasions after signing the compilation engagement report. Lastly, the CPA failed to establish and maintain a file regarding her compilation engagement at the location where she practises her profession on behalf of these three companies. 

The CPA has been found guilty on all three counts. She is struck off the roll for a concurrent period of 30 days on all three counts.

Decision (in French only): 2026 QCCDCPA 3

The CPA, who held the positions of finance director, treasurer and assistant general manager of a town:

• set up a system whereby the town’s finance department paid off the mayor’s credit card balances without supporting documents;
• failed to disclose to her employer that she was seeing the mayor and to take appropriate measures to manage the situation;
• provided inaccurate or incomplete information to the assistant syndic regarding the nature of her relationship with the mayor.

In June 2025, the disciplinary board concluded that the CPA had engaged in conduct unbecoming of the profession, had placed herself in a conflict of interest, and had hindered the work of the assistant syndic.

The violations took place over several years, while the CPA had more than 20 years of experience. They undermine public trust in the profession.

Although the risk of recurrence is low, it cannot be ruled out. The CPA was struck off the roll for seven months. 

For the decision on guilt, see 2025 QCCDCPA 15 (in French only).

On appeal before the Professions Tribunal

Decision (in French only): 2026 QCCDCPA 2

In November 2025, the CPA was found guilty of having:

• produced and signed a review engagement report when he did not hold a public accountancy permit;
• falsely declared that he did not practise public accountancy in his annual declaration to the Order;
• hindered the work of the professional inspection. 

The CPA conducted a review engagement of the company on two separate dates, which yielded differing results for various items in the financial statements. He had nearly 30 years of experience at the time of the offences, and there is a risk of recurrence. He was struck off the roll for two months and fined $2,500 for the first count. He was also struck off the roll for periods of 30 days each for the second and third counts. These strike-off periods must be served consecutively. 

For the decision on guilt, see 2025 QCCDCPA 28 (in French only).

Decision (in French only): 2026 QCCDCPA 4

While serving as a CPA and acting as a director and treasurer of a not-for-profit organization, the respondent embezzled approximately $50,000 for his own benefit. These actions spanned several years and, among other things, resulted in delays in the disbursement of grants to the organization. However, the respondent has almost entirely reimbursed the embezzled funds. He has shown genuine introspection and sincere regret for his actions. The risk of recurrence is deemed very low. Under these circumstances, permanent strike-off is required. However, this penalty does not preclude the possibility of a future application for reinstatement to the Order. The revocation of the permit, which is the standard penalty imposed for embezzlement, appears disproportionate in this case.

Decision (in French only): 2026 QCCDCPA 1

In 2024, the CPA was found guilty of conducting two review engagements for a travel agency without taking into account the limits of his capabilities and knowledge. 

The CPA acknowledges his mistake and regrets it. Currently, he conducts audits exclusively as part of a structured team, for which he must hold the title of CPA auditor. He does not intend to carry out any further review assignments. This is an isolated case: the CPA acted on behalf of a single client in the context of the pandemic. At the time of the alleged incidents, he had only two or three years of experience. The risk of him re-offending is very low. It is important to take into account the goal of rehabilitating a young professional with no prior disciplinary record. He was fined $5,000. 

For the decision on guilt, see 2024 QCCDCPA 28 (in French only).

On appeal before the Professions Tribunal