Skip to main content

Beginning of Main Content



CPA Ontario regulates its members, students and firms, with a mandate to protect the public interest

Professional Misconduct

Decisions, orders, settlements and reasons from disciplinary cases are published by CPA Ontario. Learn more in this section.


CPA Ontario regulates its members, students and firms with a mandate to protect the public interest and maintain the good reputation and integrity of the profession. In furtherance of this mandate, matters currently set for hearing before the Discipline and Appeal Committees are listed below.

Date Name Tribunal
January 10, 12 and 13, 2017 Pushap Jindal Discipline
January 18, 19 and 20, 2017 Randall Phillip Dunn Discipline
January 24 and 25, 2017 Peter Voudouris  Discipline Appeal
January 30, 31 and February 1, 2017 Thomas Haar Discipline
February 16, 2017  John William Martin Discipline Appeal
April 11, 12 and 13, 2017 Randall Phillip Dunn Discipline
April 17, 18 and 20, 2017 Pushap Jindal Discipline
April 25, 2017 Sandro Pingitore Discipline
May 3, 2017  Everard Zytveld Discipline
May 12, 2017 Dean Vincent Jones Discipline Appeal
May 12, 2017 Mohamed Dostmohamed  Discipline Appeal
May 18, 2017 Randall Phillip Dunn Discipline
May 25, 2017 Patrick J. Whittaker Discipline
June 14, 2017 Suman Banerjee  Discipline
July 6, 2017 David T. Ho Discipline
July 19, 2017 Frank Merle Discipline
July 28, 2017 Joe Clement Brian Dwek Discipline Appeal
August 9, 2017 Tony Baksh Discipline
August 22, 2017 Brian A. Kumar Discipline
September 13 and 14, 2017 Joern Scholz Discipline
September 18, 19, 20, 25, 26 and 27, 2017 Pamela Lynne Moore Discipline
September 28, 2017 Roland O. Etuka-Ayorinde Discipline

Hearing Process

When the Professional Conduct Committee makes an allegation of professional misconduct, a formal hearing is held in front of a tribunal of the Discipline Committee. The Discipline Committee's members are appointed by the Council and consist of members and public representatives. Hearings are conducted in accordance with the provisions of the Statutory Powers Procedure Act and the bylaws and are open to the public unless an application is granted that they be held in camera.

At a discipline hearing, witnesses are examined and cross-examined and evidence is presented generally as it would be in a civil trial. After considering all the evidence and submissions, the tribunal makes its decision. If the tribunal finds the subject of the allegation has committed professional misconduct, it hears evidence and submissions as to appropriate sanctions. The tribunal has the power to order a variety of sanctions, including a reprimand, fine, suspension or revocation of membership, specific education, further investigation, and practice restrictions. It may also order its sanctions to be published in the media.

For further information, please email the Adjudicative Tribunals Secretary or call 416-962-1841 x. 4282.

Discipline Case Decisions

Written reasons are a requirement for all discipline cases. Every case in which a finding of professional misconduct was made is included in this site, as well as settlement agreements approved by a discipline tribunal. All available cases involving disciplinary proceedings can be found below by legacy designation.

  • CPA Ontario Decisions
  • The Certified General Accountants Association of Ontario (CGA Ontario) Decisions
  • Certified Management Accountants of Ontario (CMA Ontario) Decisions


Any party to a hearing may appeal a decision or order of the tribunal. The Appeal Committee has all the powers of the Discipline Committee and can confirm, reject or amend decisions and orders of the Discipline Committee. The decisions of the Appeal Committee are final. For further information about the discipline or appeal process, please email the Adjudicative Tribunals Secretary or call 416 962.1841 x4282.