CPA Saskatchewan Discipline Decisions

Hearing decisions made by the CPA Saskatchewan Discipline Committee

2025 Decisions

  • Poissant, Dominic G.
    • Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1(a) (previously in force) / 200.1 (currently in force), 200.3 (previously in force) / 200.7 (currently in force))
    • Integrity and Due Care (CPA 202.1)
    • Requirement to Cooperate (CPA 221.1, CPA 222.2)
  • Windels, Donald Henry
    • Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaws 200.1(a) (previously in force) / 200.1(b) (previously in force) / 200.1(c) (previously in force) / 200.2 (currently in force))
    • Maintenance of Reputation of Profession (CPA 201.1)
    • Integrity and Due Care (CPA 202.1)
    • Professional Competence (CPA 203.1)
    • False or Misleading Documents and Oral Representations (CPA 205)
    • Conflict of Interest (CPA 210.1)

2024 Decisions

  • Lewis, Kenneth E. (Ted)
    • Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(a) (previously in force) / 200.1 (currently in force), 200.1(c) (previously in force) / 200.3 (currently in force), 200.3 (previously in force) / 200.7 (currently in force))
    • Integrity and Due Care (CPA 202.1)
    • Competence (CPA 203.1)
  • A1 Accounting Group LLP
    • Professional Misconduct (Section 26 of The Accounting Profession Act and Bylaw 200.1(a) (previously in force) / 200.1 (currently in force))
    • Firm's Maintenance of Policies and Procedures for Compliance with Professional Standards (CPA 260.1 and 261.1 (previously in force) / 230.1 (currently in force) and 231.1)

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)
  • 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)
 

CPA Saskatchewan Discipline Decisions

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