CPA Saskatchewan Discipline Decisions

Hearing decisions made by the CPA Saskatchewan Discipline Committee

 

2020 Decisions
Name of Registrant Conduct of Standard Penalty
Vibar, Lorette M.

Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.4)

Borrowing from Clients (CPA 209.1)

Expulsion
2019 Decisions
Name of Registrant Conduct of Standard Penalty
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)

Letter of Reprimand; Rehabilitation in the form of professional development. The professional development courses will be ethics focused. A minimum of fourteen (14) verifiable hours total.
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)

Letter of Reprimand, Fine: $10,000; Rehabilitation in the form of professional development. The professional development courses will be practice management and auditing standards focused. A minimum of ten (10) verifiable hours total.
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)

Letter of Reprimand; Rehabilitation as directed by the Registrar
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)

Expulsion; Fine $50,000; Costs $43,000
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)

Letter of Reprimand; Fine of $5,000; Professional development to include ethics training, and professional practice training

Ratzlaff, Jason Ashley Cameron

Professional Misconduct (Section 26 of The Accounting

Profession Act and Bylaw 200.1)

Integrity and Due Care (202.1)

Letter of Reprimand; Fine: $6,000; Rehabilitation with a focus on tax and review engagements

2018 Decisions
Name of Registrant Conduct of Standard Penalty
Kaushik, Rakesh

Cooperation with the Institute (ICAS Bylaw 193.1)

December 13, 2019 Update: The registrant made an Appeal to the Board of The Institute of Chartered Professional Accountants of Saskatchewan (CPA Saskatchewan) under Section 37 of The Accounting Profession Act, of the Decisions and Order of the Discipline Committee. The appeal hearing was held on November 29, 2019 and in a Decision dated December 13, 2019 the CPA Saskatchewan Board upheld the Decisions and Order of the Discipline Committee. Costs: $10,000

Letter of Reprimand; Fine: $1,000

Kaushik, Rakesh  

Integrity and Due Care (ICAS 202.1)

Professional Competence (ICAS 203.1)

Compliance with Professional Standards (ICAS 206.1) 

Board Rule 200.4

Integrity and Due Care (CPA 202.1)

Professional Competence (CPA 203.1)

Compliance with Professional Standards (CPA 206.1) 

December 13, 2019 Update: The registrant made an Appeal to the Board of The Institute of Chartered Professional Accountants of Saskatchewan (CPA Saskatchewan) under Section 37 of The Accounting Profession Act, of the Decisions and Order of the Discipline Committee. The appeal hearing was held on November 29, 2019 and in a Decision dated December 13, 2019 the CPA Saskatchewan Board upheld the Decisions and Order of the Discipline Committee. Costs: $10,000

Letter of Reprimand; Fine: $17,000; Costs: $40,000; Permanent restriction from signing audit engagement reports; 

Practice Inspection (including practice review)

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)

Expulsion; Fine: $10,000
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)

Letter of Reprimand; Fine: $7,250
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)
Letter of Reprimand; Fine: $10,000
Scoular, Duncan C. Professional Misconduct (Section 26 of The Accounting

Profession Act and Bylaws 200.1, 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)
Letter of Reprimand; Fine: $10,00;
Costs: $7,500
Suspension for a period of 3 months;
Permanently prohibited from completing
audit engagements; Completion of CPD
courses focused on public practice.

 

2017 Decisions
Name of Registrant Conduct of Standard Penalty
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)

Letter of Reprimand; Restriction of Practice;
Practice Inspection; Fine: $10,000; Cost: $1,000
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)

Letter of Reprimand; Restriction of Practice;
Fine: $2,000
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)

Letter of Reprimand; CPD Courses;
Practice Administration review;
Fine: $15,000
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)

Letter of Reprimand; Fine: $7,500
Horning, Lorne Charles Comply with Laws of Canada (200.2)

Cooperation with the Institute (200.3)

Maintenance of Reputation of Profession (201.1)
Letter of Reprimand; Cost: $7,500
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)

Letter of Reprimand; Fine: $10,000; Cost: $837
     
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)
Letter of Reprimand; Fine: $15,000

 

2016 Decisions
Name of Registrant Conduct of Standard Penalty
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)
Letter of Reprimand; Expulsion; Cost: $15,000