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 |
|
Professional Misconduct (Section 26 of The Accounting 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 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 |
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) |
Letter of Reprimand; Restriction of Practice; Practice Inspection; Fine: $10,000; Cost: $1,000 |
| Nelson, James P. |
Practice of the Profession (200.1) |
Letter of Reprimand; Restriction of Practice; Fine: $2,000 |
| Bernard, Mark A. |
Competency (CMA Code 3.04) |
Letter of Reprimand; CPD Courses; Practice Administration review; Fine: $15,000 |
| Crook, Nigel Andrew |
Cooperation with the Institute (193.1, 193.2) |
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) |
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 |