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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 18, 19 and 20, 2017 Randall Phillip Dunn Discipline
April 11, 12 and 13, 2017 Randall Phillip Dunn Discipline
May 12, 2017 Dean Vincent Jones Discipline Appeal
May 12, 2017 Mohamed Dostmohamed  Discipline Appeal
May 18, 2017 Randall Phillip Dunn Discipline
July 28, 2017 Joe Clement Brian Dwek Discipline Appeal
September 13 and 14, 2017 Joern Scholz Discipline
September 28, 2017 Roland O. Etuka-Ayorinde Discipline
October 12 and 13, 2017 Manjit Singh Lotay and Ramminder Singh Baweja Discipline
October 25, 2017 Robert James Thiessen Discipline
November 29, 2017 David Hillier Discipline
January 25, 2018 Thomas Haar Discipline Appeal

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.