Hearings and disciplinary decisions

Décision : 2026 QCCDCPA 20

Pendant 5 ans, l'intimé, alors qu'il était CPA, a omis de déclarer aux autorités fiscales des revenus totalisant 77 550 $, ainsi qu'une somme d'environ 11 000 $ à titre de remise de la TPS et de la TVQ. Il a ainsi enfreint ses obligations d'agir avec dignité et intégrité.

L'intimé comptait une trentaine d'années d'expérience au moment des faits. Une radiation de 10 mois, advenant sa réinscription à l'Ordre, et une amende de 4 000 $ lui ont été imposées. 

Décision : 2026 QCCDCPA 19

Le CPA a omis de respecter le stage qui lui avait été imposé en 2023 par le comité exécutif de l'Ordre. Il a ainsi manqué à son obligation d'agir avec honneur, dignité, respect et courtoisie.

De plus, il n'a pas agi avec diligence en faisant défaut de produire, dans les délais requis, les rapports de missions d'examen pour 7 clients.

Enfin, il a entravé le travail de sa superviseure de stage et du bureau du syndic par ses fausses déclarations et en omettant de répondre à plusieurs messages et de se présenter à des rencontres auxquelles il était convoqué.

Un verdict de culpabilité a été prononcé sur les 3 chefs. 

Sanction à venir

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 obstruction. 

Décision : 2026 QCCDCPA 18

Dans le cadre de mandats confiés par 2 clientes, le CPA :

• n'a pas répondu de manière diligente à plusieurs demandes de suivi de la part des clientes;
• n'a pas produit dans les délais prescrits des déclarations fiscales et des demandes d'allègement fiscal;
• n'a pas déposé dans les délais prescrits sur un portail gouvernemental les états financiers d'un organisme de bienfaisance.

Les moyens de défense soulevés par le CPA, soit des ennuis de santé et la pénurie de main-d'oeuvre à l'époque concernée par la plainte, ne sont pas appuyés par la preuve. Il est déclaré coupable d'avoir manqué à son obligation de disponibilité et de diligence.

Le CPA est également reconnu coupable d'avoir entravé le travail du syndic adjoint en ne répondant pas en temps opportun aux demandes de ce dernier et en affirmant faussement que l'Ordre était au courant du fait qu'il était en arrêt de travail. 

Sanction à venir

 

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.  

 

Décision : 2026 QCCDCPA 14

Défaut par le CPA d'assurer une surveillance diligente de son employée - Sanction Le CPA exploite un cabinet avec sa conjointe, co-actionnaire et employée, qui n'est pas CPA. En 2022, à la suite de plusieurs demandes d'enquêtes s'appuyant sur des gestes posés par celle-ci, le CPA s'est engagé à assurer une meilleure surveillance de son travail. Malgré cela, sa conjointe a commis plusieurs infractions dans un dossier qui lui a été confié par la suite :

• Transmission d'un faux avis de cotisation aux autorités fiscales;
• Fabrication d'un faux courriel confirmant une vente d'actions;
• Fabrication de faux certificats de décharge;
• Communication de renseignements erronés ou mensongers à ses clientes.

Le CPA n'a pas pris les moyens raisonnables pour s'assurer que sa conjointe et employée respectait le Code de déontologie des CPA. Il a été déclaré coupable de s'être associé à des documents faux ou trompeurs. Une radiation de 5 mois lui a été imposée. 

Pour consulter la décision sur culpabilité, voir 2025 QCCDCPA 29.

En appel devant le Tribunal des professions

 

Décision : 2026 QCCDCPA 9

De 2022 à 2024, le CPA a fait défaut de produire en temps opportun les déclarations de TPS et de TVQ ainsi que les déclarations de revenus de 2 sociétés. Il est reconnu coupable d'avoir failli à son obligation de faire preuve d'une disponibilité et d'une diligence raisonnables.

Le CPA s’est également associé à des états financiers desdites sociétés, qui comportaient des données erronées à l’égard des honoraires professionnels, des soldes de cartes de crédit et des frais courus. Le CPA a ainsi manqué à son obligation d'agir avec dignité et a nui à la réputation de la profession.

Une période de radiation d'un mois et une amende de 4 000 $ ont été imposées au CPA. 

Décision : 2026 QCCDCPA 10

Le CPA est reconnu coupable d'avoir fait défaut de collaborer avec l'Ordre. Pendant près de 18 mois, il a omis de donner suite aux demandes de l'Ordre et de lui transmettre une preuve d’assurance au nom de la société au sein de laquelle il exerce sa profession. Une période de radiation de 30 jours lui a été imposée. 

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 obstructing 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