CA, CGA, CMA Discipline Committee Decisions
Hearing decisions made by the Legacy Accounting Body Discipline Committees
Legacy CA Discipline Decisions (Published - See Note)
| 2014 Decisions | ||
|---|---|---|
| Name of Registrant | Conduct of Standard | Penalty |
| Herndier, Jason | Competence (206.1) | Letter of Reprimand; Fine: $5,000 |
| Janzen, Arlene | Competence; Integrity (202.1, 205) | Letter of Reprimand; Fine: $7,500 |
| Johnson, Clare | Professional Behaviour (193.1, 193.2) | Letter of Reprimand; Fine: $3,750 |
| Kasha, Kevin | Professional Behaviour (193.1, 193.2) | Letter of Reprimand; Fine: $3,750 |
| Reid, Harold | Professional Behaviour (201.1, 217.1) | Letter of Reprimand; Fine: $2,500 |
| Sedor, Marcia | Professional Behaviour (201.1, 217.1) | Letter of Reprimand; Fine: $2,500 |
| Williams, Ronald | Competence; Objectivity; Integrity (202.1, 203.1, 204.2, 204.3, 206.1) | Letter of Reprimand; Fine: $3,650; Permanently restricted from performing Assurance Engagements; Costs: $2,250 |
| Williams, Ronald | Professional Behaviour (104.1, 104.2) | Letter of Reprimand; Fine: $1,100 |
| 2013 Decisions | ||
|---|---|---|
| Name of Registrant | Conduct of Standard | Penalty |
| Poppitt, Edward | Integrity; Competence; Professional Behaviour (201.1, 202, 204.1, 206, 207) | Letter of Reprimand; Fine: $30,000; Costs: $35,000 |
| 2012 Decisions | ||
|---|---|---|
| Name of Registrant | Conduct of Standard | Penalty |
| Horning, Lorne Charles | Use of Designation (17(1)); Maintenance of Reputation of Profession (201.1) | Letter of Reprimand; Fine: $5,500 |
| Belser, James A. | Criminal Conviction (s. 25) | Expulsion; Publication on a named basis |
| Johnson, Clare | Professional Behaviour (201.1) | Letter of Reprimand; Fine: $1,500 |
| 2008 Decisions | ||
|---|---|---|
| Name of Registrant | Conduct of Standard | Penalty |
| Edwards, William Henry | Professional Behaviour (201.1, 701, 702, 705) | Letter of Reprimand; Suspension for 45 days; Provide evidence of professional liability insurance coverage within 45 days; Provide evidence of compliance with the Income Tax Act within 45 days; Costs: actual amount of hearing costs to a maximum of $5,000; Publication on a named basis; Expulsion for failure to comply with penalties ordered. |
NOTE:
Before October 31, 2012, The Institute of Chartered Accountants of Saskatchewan (ICAS) only published the member's name when the Discipline Committee's order included a practice restriction, suspension or expulsion.
Effective October 31, 2012, ICAS began including the member's name in the summaries of discipline decisions, all of which were published in its newsletter, Horizons. For further information or to ask if a legacy CA has been found guilty of a disciplinary charge, please contact the Registrar.
Legacy CGA Disipline Decisions
| 2008 Decisions | ||
|---|---|---|
| Name of Registrant | Conduct of Standard | Penalty |
| Fast-Carlson, Danielle | Criminal Conviction (s.29) | Explusion |
NOTE:
Historically the Association of Certified General Accountants of Saskatchewan did not publish discipline decisions or case summaries. For further information or to ask if a legacy CGA was ever found guilty of a disciplinary charge, please contact the Registrar.
Legacy CMA Discipline Decisions
The Society of Certified Management Accountants of Saskatchewan did not publish any information about disciplinary cases or any summaries of disciplinary decisions. For further information or to ask if a legacy CMA has been found guilty of a disciplinary charge, please contact the Registrar.