CPA Saskatchewan Discipline Decisions
Hearing decisions made by the CPA Saskatchewan Discipline Committee
2023 Decisions
- Gilchrist, Jeanne Elizabeth
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(a) and 200.1(c))
- Integrity and Due Care (CPA 202.1)
- Professional Competance (CPA 203.1)
- Kwong, Gordon Donald
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(a) and 200.1(c))
- Integrity and Due Care (CPA 202.1)
- Professional Competance (CPA 203.1)
- Marchand, Michael A.
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(a) and 200.1(c))
- Integrity and Due Care (CPA 202.1)
- Professional Competence (CPA 203.1)
- Compliance with Professional Standards (CPA 206.1)
2022 Decisions
- Reynolds, Byron James
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(a) and 200.2)
- Integrity and Due Care (CPA 202.1)
- East, Carey L. (Zac)
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.3)
- Interpretation (CPA 4.4)
- Pasternak, Ryan Stephen Joseph / Ryan Pasternak CPA Professional Corporation
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1(a) and 200.3)
- Integrity and Due Care (CPA 202.1)
- Interpretation (CPA 4.4, 27.1, 42.1(d))
- Chalupiak, Edwin William
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(c))
- Compliance with Professional Standards (CPA 206.1)
- Kaushik, Rakesh M.
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Integrity and Due Care (CPA 202.1)
- False or MIsleading Documents or Oral Representations (CPA 205)
- Morrison, Gillian Fae
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1 and 200.2)
- Integrity and Due Care (CPA 202.1)
- Mvula, Isaac Maliba
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1)
- Integrity and Due Care (CPA 202.1)
- Professional Competance (CPA 203.1)
- False or Misleading Documents or Oral Representations (CPA 205)
- Compliance with Professional Standards (CPA 206.1)
2021 Decisions
- Omurzakova, Asel
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1(a), 200.1(b), 200.1(c) and 200.4)
- Integrity and Due Care (CPA 202.1)
- Objectivity (CPA 202.2)
- Independence (CPA 204.1, 204.4(22), 204.4(23))
- Compiiance with Professional Standards (CPA 206.1 and 206.2)
- Berglund, Leanne (former member)
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1, 200.2 and 200.4)
- Integrity and Due Care (CPA 202.1)
- Assurance and Specified Auditing Procedures Engagements (CPA 204.1)
- False or Misleading Documents and Oral Representations (CPA 205)
- Handling Property of Others (CPA 212.2)
- Unlawful Activity (CPA 213.1)
- Reilly, Lana Dale
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1 and 200.4)
- Maintenance and Reputation of Profession (ICAS 201.1; CPA 201.1)
- Integrity and Due Care (ICAS 202.1; CPA 202.1)
- Professional Competence (ICAS 203.1; CPA 203.1)
- False or Misleading Documents and Oral Representations (ICAS 205; CPA 205)
- Non-Members practicing through a Firm (CPA 314.10)
- Frape, Robert Arthur
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1)
- Compliance with Professional Standards (CPA 206.1)
- Firm's Maintenance of Policies and Procedures for Compliance with Professional Standards (CPA 260.1)
- Firm's Maintenance of Policies and Procedures (CPA 261.1)
- McLeod, Reid Joseph (former member)
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1, 200.2 and 200.4)
- Maintenance of Reputation of Profession (ICAS 201.1)
- Integrity and Due Care (ICAS 202.1; CPA 202.1)
- Professional Competence (ICAS 203.1; CPA 203.1)
- False or Misleading Documents and Oral Representations (ICAS 205; CPA 205)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Chenjelani, Prosper
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.2)
- Hindrance, Inappropriate Influence and Intimidation (CPA 224.2)
2020 Decisions
- Pohl, Gerald Andrew
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1 and 200.2)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Integrity and Due Care (CPA 202.1)
- Rotelick, David Pearce
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.4)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Integrity and Due Care (CPA 202.1)
- Rotelick, Jason Michael Joseph
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.4)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Integrity and Due Care (CPA 202.1)
- Vibar, Lorette M.
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.4)
- Borrowing from Clients (CPA 209.1)
2019 Decisions
- Nagy, Troy Robert
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.2 and 200.4)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Sigurdson, Bjorn Allan
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1 and 200.4)
- Integrity and Due Care (CPA 202.1)
- Objectivity (CPA 202.2)
- Professional Competence (CPA 203.1)
- Assurance and Specified Auditing Procedures Engagements (CPA 204.1)
- Specific Prohibitions, Assurance and Specified Auditing Procedures Engagements (CPA 204.4(23))
- Compliance with Professional Standards (CPA 206.1)
- Boyer, Gisele Therese
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.2)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Duty to Report Breach of Standards of Professional Conduct (CPA 211.1)
- Unlawful Activity (CPA 213.1)
- Trenouth, Lawrence Edwin
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1 and 200.2)
- Maintenance of the Reputation of the Profession (CPA 201.1)
- Integrity and Due Care (CPA 202.1)
- Handling of Trust Funds and Other Property (CPA 212.1)
- Unlawful Activity (CPA 213.1)
- Membership (CMA section 38(c) of Bylaw No. 1,)
- Public Interest (CMA 3.01, 3.02, 3.03, 3.21, 3.22)
- Hillstead, Theodore
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1)
- Maintenance of Membership (CGA Bylaw 304 (1))
- Due Care and Professional Judgement (CGA Code of Ethical Principles and Rules of Conduct)
- Competence (CGA Rule 301)
- Ratzlaff, Jason Ashley Cameron
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1)
- Integrity and Due Care (202.1)
2018 Decisions
- Kaushik, Rakesh
- Cooperation with the Institute (ICAS Bylaw 193.1)
- Kaushik, Rakesh
- Integrity and Due Care (ICAS 202.1; CPA 202.1)
- Professional Competence (ICAS 203.1; CPA 203.1)
- Compliance with Professional Standards (ICAS 206.1; CPA 206.1)
- Board Rule 200.4
- Hinke, Eric B.
- Integrity and Due Care (CMA Code 3.02)
- Maintenance of Reputation of Profession (CMA Code 3.01)
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1)
- Cooperation with the Institute (200.3)
- Maintenance of Reputation of Profession (201.1)
- Integrity and Due Care (202.1)
- False or Misleading Documents and Oral Representations (205)
- Co-operation with Successor Accountant (251.1, 251.2)
- MacDonald, Bradley George
- Practice Registration (CA Bylaws 701(1), 701(2), 703(2), 705;
CPA 111.1, 112.1, 113.2, 112.2, 115.2)
- Practice Registration (CA Bylaws 701(1), 701(2), 703(2), 705;
- MacDonald, Bradley George
- Cooperation with the Institute (CA Bylaw 193.1, 193.3)
- Maintenance of Reputation of Profession (CA Bylaw 201.1)
- Integrity and Due Care (CA Bylaw 202.1)
- Professional Competency (CA Bylaw 203.1)
- Co-operation with Successor Accountant (CA Bylaw 303.2)
- Scoular, Duncan C.
- Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1 and 200.2)
- Maintenance of Reputation (201.1)
- Integrity and Due Care (202.1)
- Professional Competency (203.1)
- Independence (204.4)
- Association with Documents and Representations (205)
- Compliance with Professional Standards (206)
2017 Decisions
- McMillan, Donald K.
- Maintenance of Reputation of Profession (201.1)
- Integrity and Due Care (202.1)
- False or Misleading Documents and Oral Representation (205)
- Compliance with Professional Standards (206.1)
- Nelson, James P.
- Practice of the Profession (200.1)
- Maintenance of Reputation of Profession (201.1)
- Integrity and Due Care (202.1)
- Professional Competency (203.1)7
- Compliance with Professional Standards (206.1)
- Bernard, Mark. A.
- Competency (CMA Code 3.04)
- Integrity and Due Care (CMA Code 3.02)Maintenance of Reputation of Profession (CMA Code 3.01)
- Practice of the Profession (200.1)
- Professional Competency (203.1)
- Integrity and Due Care (202.1)
- Maintenance of Reputation of Profession (201.1)
- Cooperation with a Successor Accountant (251.1, 251.2)
- Crook, Nigel Andrew
- Cooperation with the Institute (193.1, 193.2)
- Maintenance of Reputation of Profession (201.1)
- False or Misleading Documents and Oral Representations (205)
- Horning, Lorne Charles
- Comply with Laws of Canada (200.2)
- Cooperation with the Institute (200.3)
- Maintenance of Reputation of Profession (201.1)
- Stewart, Donald James
- Integrity and Due Care (CMA Code 3.02)
- Retention of Working Papers (CMA Code 3.03)
- Competency (CMA Code 3.04)
- Reporting (CMA Code 3.08, 3.09)
- Adherence to Standards (CMA Code 3.10, 3.11)
- Van Eyck, Craig Andrew
- Maintenance of Reputation of Profession (201.1)
- Integrity and Due Care (202.1)
- Professional Competence (203.1)
- False or Misleading Documents and Oral Representations (205)
- Compliance with Professional Standards (206.1)
2016 Decisions
- Wallace, Lane Lawrence Reid
- Standards of Professional Conduct (201.1, 200.2)
- Maintenance of Reputation of Profession (201.1)
- Integrity and Due Care (202.1)
- Reliability of Documents and Representations (205)
- Handling of Property of Others (212.2)
- Association with Unlawful Activity (213)
- Anderson, Dwayne Marcel
- Integrity and Due Care (CA Bylaw 202.1)