Misconduct Complaints

Please find a summary of noteworthy matters that were recently reviewed by the Professional Conduct Committee and resolved through the issuance of guidance and/or admonishment below, on an anonymized basis.

We believe this information will help members, students and firms better understand their obligations and uphold our values of professionalism and integrity.

Option 1

Case A – Rule(s) 201.1 and 303.2

A member failed to provide their client with copies of their personal income tax returns and failed to return the client’s original records. The member acknowledged that they had fallen behind on billings and the return of client records due to an increased workload placed on the practice by the COVID-19 pandemic.

Reminder #1: A member shall act at all times in a manner which will maintain the good reputation of the profession and serve the public interest.

Reminder #2: A member shall transfer promptly to the client or, on the client’s instructions, to another party, all property of the client which is in the member’s possession or control.

Option 2

Case A – Rule(s) 202.1

A member provided incorrect advice to their personal income tax client and failed to provide their client with thorough responses.

Reminder #1: A member shall perform professional services with due care.

Reminder #2: A member should ask appropriate questions of their clients to obtain clarity over transactions and ascertain any potential consequences to their clients in a timely manner.