Disciplinary hearings 2024

Neutral citation (in French only): 2024 QCCDCPA 28

The CPA was found guilty of carrying out audit engagements for travel agencies without taking into account the limits of his skills and knowledge. He was acquitted on these counts:

• Providing inaccurate information in the mandatory annual declaration. Given the wording of the questions, the CPA’s explanations were plausible.
• Failing to keep a backup copy of the file in a separate location from the original file:
  • The Règlement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d'exercice d'un membre de l'Ordre des comptables professionnels agréés du Québec (in French only):  
    • Does not specify the medium on which the copy is to be stored
    • Does not specify where the original file and backup copy must be kept
    • The IT guide contains only general principles and recommendations. Expert evidence is required to demonstrate a deviation from an established standard.
    • The theft of the CPA’s computer was an unforeseeable and irresistible event.

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Neutral citation (in French only): 2024 QCCDCPA 26

On two occasions, the CPA hindered the work of the Professional Inspection Committee by entering false information in professional inspection questionnaires: he knowingly failed to declare an audit engagement. He was struck off the roll for 60 days.

Référence neutre : 2024 QCCDCPA 27

The CPA failed to comply with the requirements of the refresher training ordered by the Executive Committee:

• He failed to take a course.
• He delivered review engagement reports without having them reviewed by his training supervisor.

The CPA also hindered the syndic’s work. He was struck off the roll for five months, including two months for hindering the syndic’s work. On appeal before the Professions Tribunal.

On appeal before the Professions Tribunal.

Neutral citation (in French only):  2024 QCCDCPA 23

The CPA failed to comply with the standards applicable to review engagements and retain emails exchanged with a company’s internal CPA with respect to those engagements. The Disciplinary Council acknowledged the CPA’s agreement to permanently renounce his auditor’s permit and to never reapply for a public accountancy permit from the Order. He was struck off the roll for five months and ordered to pay disbursements (including expert fees limited to $25,000).

Neutral citation (in French only):  2024 QCCDCPA 21

The CPA signed the audit report for an NFPO without holding a public accountancy permit and falsely declared in his mandatory annual declaration that he did not practise public accountancy. He was struck off the roll for 90 days and fined $2,500.

Neutral citation (in French only): 2024 QCCDCPA 29

By asking six clients to commit to remaining clients of his firm for seven years, imposing a $25,000 penalty for each full year not completed, the CPA failed to act with dignity and adopted a method likely to damage the profession’s reputation. He was fined $10,000.

Neutral citation (in French only): 2024 QCCDCPA 17

For two years, the CPA produced an audit report without holding a public accountancy permit. He made false statements to the Order and failed to honour his undertaking not to practise public accountancy without a permit. He was struck off the roll for five months and fined $5,000.

Neutral citation (in French only): 2024 QCCDCPA 18

Convicted on two occasions of driving a motor vehicle while prohibited from doing so, the CPA was struck off the roll for two months. These are criminal offences that have a connection with practising the CPA profession.

Neutral citation (in French only): 2024 QCCDCPA 16

The CPA produced two audit reports for an NFPO without holding a public accountancy permit and falsely stated in his mandatory annual declaration that he did not practise public accountancy. He was struck off the roll for 30 days and fined $2,500.

Neutral citation (in French only): 2024 QCCDCPA 15

By retaining the services of a municipality’s former assistant general manager as part of its firm’s assurance team to carry out the municipality’s audit engagements, the CPA breached its duty of independence. The CPA also hindered the work of the assistant syndic by falsely claiming that the former assistant manager had never been part of the assurance team for the municipality. He was struck off the roll for 60 days.

Neutral citation (in French only): 2024 QCCDCPA 14

The CPA failed to demonstrate diligence by filing tax returns late and responding late to various client requests. The fact that some clients did not suffer any negative consequences is not a mitigating factor. The CPA had already received three warnings from the Office of the syndic for similar infractions. The CPA also committed an act derogatory to the dignity of the profession by contacting a party requesting an investigation to ask them to withdraw their request. The Disciplinary Council struck the CPA off the rolls for two months and acknowledged his commitment to take time management training and attend coaching sessions..

Neutral citation (in French only): 2024 QCCDCPA 13

The CPA told employees of the Order that he did not offer professional services to third parties, but this was not true. On several occasions, he spoke inappropriately and rudely to employees of the Order. He also hindered the work of the assistant syndic by lying about the actual balance in his bank account and falsifying a confirmation of a money transfer. He was struck off the roll for five months.

Neutral citation (in French only): 2024 QCCDCPA 11

CPA was convicted of 34 counts of the criminal offence of luring a minor and 2 counts of producing child pornography. This judgment is connected to practising the profession. The CPA did not inform the Order of the existence of this lawsuit and the judgment rendered against him. He was struck off the roll for 11 months. The CPA’s right to practise is also limited: for 7 years, he is prohibited from providing professional services to individuals under 18 unless certain conditions are met.

Neutral citation (in French only): 2024 QCCDCPA 12

The CPA prepared and signed several review engagement reports without having carried out all the necessary work and without having created or kept a file. He demonstrated a lack of independence and objectivity in producing a review report for a company of which he was a shareholder and director. He also hindered the work of the Professional Inspection Committee by falsely stating that he did not carry out review engagements, as well as the work of the Office of the syndic by providing inaccurate information and falsified documents, and by refusing to send complete files. He was struck off the roll for eight months and fined $7,500.

Neutral citation (in French only): 2024 QCCDCPA 10

While serving as general manager of an early childhood centre (CPE), the CPA used public funds to pay personal expenses and give gifts to CPE employees and administrators. He has also failed to diligently produce reports required by the government. He was struck off the roll for four years.

Neutral citation (in French only): 2024 QCCDCPA 9

On two occasions, the CPA indicated in his mandatory annual declaration that he did not carry out review engagements, when this was untrue. He also hindered the work of the Professional Inspection Committee by falsely stating that he did not carry out review engagements. He was struck off the roll for 60 days and fined $5,000.

Neutral citation (in French only): 2024 QCCDCPA 8

The CPA was found guilty of hindering the syndic’s work by repeatedly refusing to respond to their communications. Failing to cooperate with the syndic is not a minor offence. Hindering its work prevents the Order from fulfilling its mission of protecting the public. What’s more, the CPA has a disciplinary record for obstruction, and the risk of him committing a repeat offence is high. He will be struck off the Order’s roll for eight months if he is entered on it again.