Hearings and disciplinary decisions

Decision (in French only): 2025 QCCDCPA 24

While the CPA was facing a disciplinary complaint, in a settlement reached in civil litigation, he attempted to persuade the party requesting the investigation—who was the key witness—to withdraw from the disciplinary process. The presumption that this is an act derogatory to the honour and dignity of the profession has not been rebutted. The fact that the proposal to end the civil dispute amicably came from the requesting party is no excuse.

This proposal was intended to settle the CPA’s claims following his dismissal by the party requesting the investigation; it did not concern disciplinary proceedings. 

Penalty to follow.

Decision (in French only): 2025 QCCDCPA 22

As part of an action brought by a former client, the CPA filed documents with the Court containing confidential information and defamatory statements. In its decision, the Disciplinary Council found him guilty of having breached his professional secrecy and his obligations to act with dignity and not to damage the reputation of the profession. 

The CPA disclosed information about more than 10 clients. This went far beyond what was necessary for his defence. There were many extremely serious defamatory statements. Furthermore, this is a repeat violation for the CPA, who has already been found guilty by the Council of using abusive language toward an inspector of the Ordre. He was struck off the roll for five months for breach of professional secrecy and for two and three years for defamatory statements, all to be served concurrently. 

For the decision on guilt, see 2025 QCCDCPA 19.

Decision (in French only): 2025 QCCDCPA 21

The CPA was the Chief Financial Officer of a company. In his private complaint, the CEO of this company accused him of:

• putting himself in a conflict of interest, lack of loyalty to the company by participating in an unsolicited take-over bid, and not disclosing to his employer his business relationship with three other employees, also parties to the take-over bid;
• using confidential information belonging to the company or its shareholders in order to obtain an advantage for himself or the three other employees.

The CPA was acquitted. The possibility of becoming a shareholder had been presented to the CPA before he was hired. He had the right to make a take-over bid and was not required to submit a letter of intent to shareholders beforehand. The evidence also does not show that the CPA used confidential information.

On appeal before the Professions Tribunal.

Decision (in French only): 2025 QCCDCPA 20

While he was a CPA, the respondent failed to notify the Order that he was subject to proceedings and judgments finding him guilty of criminal offences. Notably, he failed to comply with two conditions of a release order and caused bodily harm to a person by driving a vehicle while his ability was impaired. These are serious offences that directly contravene the values of honesty and integrity at the heart of the profession. They are related to the practice of the CPA profession.

The respondent was also found guilty of hindering the work of the assistant syndic by falsely claiming to have been acquitted and to have notified the Order.

Sanction to come.

Decision (in French only): 2025 QCCDCPA 19

In the course of litigation, the CPA filed the following with the Court:

• documents containing confidential information (in particular, client lists and financial statements) without the clients’ authorization; 
• proceedings containing defamatory statements. 

The CPA was found guilty of having breached his professional secrecy and his obligations to act with dignity and not to damage the reputation of the profession. 

The Council also refused to suspend the disciplinary process during the civil trial. Indeed, the two processes do not serve the same purpose, and the public protection objective of the disciplinary process outweighs the disadvantages invoked by the CPA. 

For the decision on the penalty, see 2025 QCCDCPA 22.

Decision (in French only): 2025 QCCDCPA 17

The CPA was convicted of online luring of a person under the age of 16, in order to facilitate the commission of a sexual offence against that person. This is a criminal offence that has a connection with practising the CPA profession. 

The CPA was struck off the roll for three months. His right to practise is also limited: until September 4, 2026, he is prohibited from providing professional services to individuals under 16 unless certain conditions are met.

Decision (in French only): 2025 QCCDCPA 16

The CPA was found guilty of disclosing information that he knew or ought to have known was false or misleading in preparing a company’s Statement of Business or Professional Activities by reporting gross revenue of $100 and, in a compilation engagement report for another company, by recognizing the revenue and salaries of another company.

He was struck off the role for one month and fined $2,500.

Decision (in French only): 2025 QCCDCPA 15

The CPA, on whom refresher training had been imposed by the Executive Committee of the CPA Order, was found guilty of hindering the work of the supervisor responsible for ensuring training compliance and of the assistant syndic:

• He was disrespectful to the supervisor in his communications with her;
• He did not comply with the training requirements;
• He failed to answer the assistant syndic’s questions during the investigation.

He was struck off the roll for three months. The Council also acknowledged the CPA’s agreement to permanently renounce his public accountancy permit.

Decision (in French only): 2025 QCCDCPA 18

The CPA, who held the positions of finance director, treasurer and assistant general manager of the Ville de Chambly, was found guilty of having:

• set up a system whereby the Ville’s finance department paid off the mayor’s credit card balances without ensuring that it had all the supporting documents;
• failed to disclose to her employer that she was in a relationship with 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.

Penalty to follow.

Decision (in French only): 2025 QCCDCPA 14

The CPA, who lives and works in Ontario, was found guilty of having:

• carried out an audit engagement for a candidate in an election campaign, even though he did not hold a public accountancy permit;
• failed to declare this situation in his mandatory annual declaration;
• offered his services to a second candidate to carry out an audit engagement. 

He was struck off the roll for 60 days and fined $2,500. Moreover, although the CPA works for the federal government and publication of a notice of the decision is likely to harm him, the circumstances do not justify granting an exemption from publication of this notice. 

To read the decision on the CPA’s guilt, see 2025 QCCDCPA 3.

Decision (in French only): 2025 QCCDCPA 12

The CPA’s permit was revoked for having set up a scheme to misappropriate funds belonging to her client. She made false statements to the tax authorities and the Order, failed to keep her skills up to date in compilation engagements and hindered the syndic’s work. The CPA had a disciplinary record.

Decision (in French only): 2025 QCCDCPA 9

Out of complacency, the CPA signed a report on the results of the application of specified audit procedures (agreed-upon procedures engagement), even though she did not have sufficient knowledge to carry out this mandate. She also failed to create or maintain and keep a file related to this mandate. She was struck off the role for one month and fined $2,500.

Decision (in French only): 2025 QCCDCPA 11

The CPA modified audit files before sending them to the inspection and the syndic. He also prepared and sent files on CPE audits to the Ministère de la Famille, without carrying out all the necessary work. The CPA’s agreement not to accept any further audit mandates justified not striking him off the roll. However, the CPA was fined a total of $10,500.

Decision (in French only): 2025 QCCDCPA 10

As an officer and partner of company A, the CPA mandated his firm to prepare the company’s financial statements, without the authorization of his co-shareholder. In the event of a late payment by the client, the firm benefited from an interest rate of over 16% per year. The CPA therefore created a conflict of interest for himself. He also committed an act derogatory to the dignity of the profession by transforming dividends into interest, which he paid to himself, in order to circumvent the ban on dividend payments due to the fact that the company was in deficit. He was struck off the roll for six months.

Decision (in French only): 2025 QCCDCPA 8

The CPA, who had nearly 30 years of experience, made false statements to the inspector on several occasions regarding the number of review engagements completed. Only after his inspection did he declare an additional review engagement. He had to undergo another inspection. He was struck off the roll for one month.

Decision (in French only):  2025 QCCDCPA 6

The CPA failed to produce an audit report, a report for the Société d’habitation du Québec and tax returns for an NFPO. The NFPO lost its grant. The CPA therefore failed in his duty to demonstrate availability and diligence. He was also found guilty of obstruction by not responding to the syndic’s requests. He was struck off the roll for three months. In order to prevent harm to the OBSL, which would be in a precarious situation if it had to start the mandate over again with another CPA, the strike-off was postponed until July 1, 2025.

Decision (in French only): 2025 QCCDCPA 5

During discussions and email and text message exchanges with his client, the CPA was found guilty of the following:

• Behaving in a way that undermined the dignity of the profession
• Making abusive comments and gestures of a sexual nature

He was also found guilty of failing to act with dignity and damaging the profession’s reputation by failing to comply with the conditions of his promise to appear, i.e. to avoid contacting his client. He was struck off the roll for 14 months and fined $2,500.

Decision (in French only): 2025 QCCDCPA 4

The CPA was found guilty of hindering the assistant syndic’s work by failing to respond to the latter’s communications within the required timeframe. He was struck off the roll for 30 days.

Decision (in French only): 2025 QCCDCPA 7

The CPA did not act with due care or in accordance with standards in performing the compilation engagement with respect to a company’s cryptocurrency wallet balance summary. He was struck from the roll for 60 days and ordered to pay disbursements, including $13,800 in expert fees.

Decision (in French only): 2025 QCCDCPA 3

The CPA resides and practises in Ontario. He was found guilty of having carried out an audit engagement for a candidate in an election campaign, even though he did not hold a public accountancy permit, of having failed to declare this situation in his mandatory annual declaration, and of having offered his services to carry out an audit engagement for a second candidate. The fact that the alleged acts were committed entirely in Ontario, involving two Ontario residents, does not render the Chartered Professional Accountants Act, the Code of ethics of chartered professional accountants and the Professional Code inapplicable. Territorial jurisdiction is not a competence criterion for disciplinary boards. By becoming a member of the Order, the CPA accepted the responsibilities that come with membership.

To view the decision on the sanction imposed on the CPA, see 2025 QCCDCPA 14 (in French only).

Decision (in French only): 2025 QCCDCPA 2

The CPA was found guilty of retaining confidential client and information belonging to his employer after his employment relationship ended. The CPA’s use of the computer provided by his successive employers for personal purposes, and his copying of all personal and professional files onto a new work computer at the end of each employment relationship, constituted a breach of professional secrecy. He was struck off the roll for two months.

Decision (in French only): 2025 QCCDCPA 1

By using his employer’s credit card to pay personal expenses and misappropriating cheques belonging to his employer for his own benefit, the CPA lacked integrity. He was struck off the roll for 15 months.