{"id":14763,"date":"2025-08-12T14:46:43","date_gmt":"2025-08-12T18:46:43","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/general-public\/complaints-and-recourses\/reporting-the-conduct-of-a-cpa\/audiences-et-decisions-disciplinaires\/decisions-disciplinaires-2024\/"},"modified":"2026-02-18T14:37:32","modified_gmt":"2026-02-18T19:37:32","slug":"disciplinaryhearings2024","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/general-public\/complaints-and-recourses\/reporting-the-conduct-of-a-cpa\/audiences-et-decisions-disciplinaires\/disciplinaryhearings2024\/","title":{"rendered":"Disciplinary hearings 2024"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p>Here are the summaries of disciplinary decisions rendered in 2024.<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"review-engagements-for-travel-agencies-answers-in-mandatory-annual-declarationdate-december-17-2024-durand-ngangue\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Review engagements for travel agencies | Answers in mandatory annual declaration<br>Date: December 17, 2024 | Durand Ngangue      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=5040DEA1AC4E02607EF4B72D1453541E\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00e9cision&nbsp;:&nbsp;2024 QCCDCPA 28<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA was found guilty of carrying out audit engagements for travel agencies without taking into account the limits of his skills and knowledge. He was acquitted on these counts:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Providing inaccurate information in the mandatory annual declaration. Given the wording of the questions, the CPA\u2019s explanations were plausible.<\/li>\n\n\n\n<li>Failing to keep a backup copy of the file in a separate location from the original file:\n<ul class=\"wp-block-list\">\n<li>The&nbsp;<em>R\u00e8glement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d&#8217;exercice d&#8217;un membre de l&#8217;Ordre des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec<\/em>&nbsp;(in French only):\n<ul class=\"wp-block-list\">\n<li>Does not specify the medium on which the copy is to be stored<\/li>\n\n\n\n<li>Does not specify where the original file and backup copy must be kept<\/li>\n\n\n\n<li>The IT guide contains only general principles and recommendations. Expert evidence is required to demonstrate a deviation from an established standard.<\/li>\n\n\n\n<li>The theft of the CPA\u2019s computer was an unforeseeable and irresistible event.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"hindering-the-professional-inspection-committee-undeclared-audit-missiondate-december-3-2024-benoit-dubord\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Hindering the Professional Inspection Committee | Undeclared audit mission<br>Date: December 3, 2024 | Beno\u00eet Dubord      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/Lb42D\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 26<\/a><\/div>\n<\/div>\n\n\n\n<p>On two occasions, the CPA hindered the work of the Professional Inspection Committee by entering false information in professional inspection questionnaires: he knowingly failed to declare an audit engagement. He was struck off the roll for 60 days.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"refusal-to-complete-refresher-training-obstructiondate-29-novembre-2024-ronald-steven-gluck\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Refusal to complete refresher training | Obstruction<br>Date: 29 novembre 2024 | Ronald Steven Gluck      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=1B80F84E3317531130B972A0B840AAA4\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only)&nbsp;:&nbsp;2024 QCCDCPA 27<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA failed to comply with the requirements of the refresher training ordered by the Executive Committee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>He failed to take a course.<\/li>\n\n\n\n<li>He delivered review engagement reports without having them reviewed by his training supervisor.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>The CPA also hindered the syndic\u2019s work. He was struck off the roll for five months, including two months for hindering the syndic\u2019s work.rave.&nbsp;<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"non-compliance-with-standards-review-engagementsdate-november-14-2024-sylvain-petitclerc\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Non-compliance with standards | Review engagements<br>Date: November 14, 2024 | Sylvain Petitclerc      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=661AA49A569C51D45815FC5D9C1EB9A6\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 23<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA failed to comply with the standards applicable to review engagements and retain emails exchanged with a company\u2019s internal CPA with respect to those engagements. The Disciplinary Council acknowledged the CPA\u2019s agreement to permanently renounce his auditor\u2019s permit and to never reapply for a public accountancy permit from the Order. He was struck off the roll for five months and ordered to pay disbursements (including expert fees limited to $25,000).<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-hold-a-public-accountancy-permitdate-october-22-2024-pierre-yves-dominique\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to hold a public accountancy permit<br>Date: October 22, 2024 | Pierre Yves Dominique      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/e7GCy\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 21<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA signed the audit report for an NFPO without holding a public accountancy permit and falsely declared in his mandatory annual declaration that he did not practise public accountancy. He was struck off the roll for 90 days and fined $2,500.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-act-with-dignitydate-october-6-2024-philippe-valentine\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to act with dignity<br>Date: October 6, 2024 | Philippe Valentine      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=8E8022C47D1A3E1D878CC970135BE5A3\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 20<\/a><\/div>\n<\/div>\n\n\n\n<p>In a text message exchange with a friend working for a government agency, the CPA made less than complimentary comments about the tax situation of one of his employer\u2019s corporate clients. In so doing, the CPA failed to act with dignity and damaged the good reputation of the profession, even though the communication was private. The Disciplinary Council imposed a fine of $5,000, noting the seriousness of the violation, the isolated nature of the act, the absence of any previous disciplinary record and the low risk of a recurrence.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-act-with-dignitydate-october-1-2024-michel-dessureault\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to act with dignity<br>Date: October 1, 2024 | Michel Dessureault      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/o7ALn\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 29<\/a><\/div>\n<\/div>\n\n\n\n<p>By asking six clients to commit to remaining clients of his firm for seven years, imposing a $25,000 penalty for each full year not completed, the CPA failed to act with dignity and adopted a method likely to damage the profession\u2019s reputation. He was fined $10,000.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-hold-a-public-accountancy-permitdate-september-9-2024-howard-warner\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to hold a public accountancy permit<br>Date: September 9, 2024 | Howard Warner      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/t6R2D\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only): 2024 QCCDCPA 17<\/a><\/div>\n<\/div>\n\n\n\n<p>For two years, the CPA produced an audit report without holding a public accountancy permit. He made false statements to the Order and failed to honour his undertaking not to practise public accountancy without a permit. He was struck off the roll for five months and fined $5,000.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"criminal-offencedate-september-8-2024-anthony-dino-tosques\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Criminal offence<br>Date: September 8, 2024 | Anthony Dino Tosques      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=0B4D53F6D877D88B95D38C60FFB52728\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 18<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA has been convicted on two occasions for driving a motor vehicle while prohibited from doing so. These are criminal offences that have a connection with practising the CPA profession. The CPA was struck off the roll for two months.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-hold-a-public-accountancy-permitdate-august-30-2024-jean-claude-lemire\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to hold a public accountancy permit<br>Date: August 30, 2024 | Jean-Claude Lemire      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/Qj6d3\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 16<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA produced two audit reports for an NFPO without holding a public accountancy permit and falsely stated in his mandatory annual declaration that he did not practise public accountancy. He was struck off the roll for 30 days and fined $2,500.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"lack-of-independencedate-august-29-2024-janique-ethier\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Lack of independence<br>Date: August 29, 2024 | Janique \u00c9thier      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/e3Z7P\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 15<\/a><\/div>\n<\/div>\n\n\n\n<p>By retaining the services of a municipality\u2019s former assistant general manager as part of her firm\u2019s assurance team to carry out the municipality\u2019s audit engagements, the CPA breached her duty of independence. The CPA also hindered the work of the assistant syndic by falsely claiming that the former assistant manager had never been part of the assurance team for the municipality. She was struck off the roll for 60 days.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"lack-of-diligencedate-august-14-2024-francois-gagne\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Lack of diligence<br>Date: August 14, 2024 | Fran\u00e7ois Gagn\u00e9      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/c7XNt\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;&nbsp;2024 QCCDCPA 14<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA failed to demonstrate diligence by filing tax returns late and responding late to various client requests. The fact that some clients did not suffer any negative consequences is not a mitigating factor. The CPA had already received three warnings from the Office of the syndic for similar infractions. The CPA also committed an act derogatory to the dignity of the profession by contacting a party requesting an investigation to ask them to withdraw their request. The Disciplinary Council struck the CPA off the rolls for two months and acknowledged his commitment to take time management training and attend coaching sessions.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"false-statements-hindering-the-syndicdate-july-19-2024-gabriel-bachar-karaziwan\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          False statements | Hindering the syndic<br>Date: July 19, 2024 | Gabriel Bachar Karaziwan      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=37E198C6F59055EDEA4A48C4ED9DD7F7\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 13<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA told employees of the Order that he did not offer professional services to third parties, but this was not true. On several occasions, he spoke inappropriately and rudely to employees of the Order. He also hindered the work of the assistant syndic by lying about the actual balance in his bank account and falsifying a confirmation of a money transfer. He was struck off the roll for five months.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"criminal-offencedate-july-4-2024-guillaume-poitras\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Criminal offence<br>Date: July 4, 2024 |<strong>\u00a0<\/strong>Guillaume Poitras      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=37E198C6F59055EDEA4A48C4ED9DD7F7\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 11<\/a><\/div>\n<\/div>\n\n\n\n<p>CPA was convicted of 34 counts of the criminal offence of luring a minor and 2 counts of producing child pornography. This judgment is connected to practising the profession. The CPA did not inform the Order of the existence of this lawsuit and the judgment rendered against him. He was struck off the roll for 11 months. The CPA\u2019s right to practise is also limited: for 7 years, he is prohibited from providing professional services to individuals under 18 unless certain conditions are met.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-create-review-engagement-files-lack-of-independence-obstructiondate-june-28-2024-charles-mba\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to create review engagement files | Lack of independence | Obstruction<br>Date: June 28, 2024 | Charles Mba      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=25256A732659FD91BFFD0C6A608274CC\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 12<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA was found guilty of :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>preparing and signing several review engagement reports without having carried out all the necessary work and without having created or kept a file.<\/li>\n\n\n\n<li>demonstrating a lack of independence and objectivity in producing a review report for a company of which he was a shareholder and director.<\/li>\n\n\n\n<li>hindering the work of the Professional Inspection by falsely stating that he did not carry out review engagements.<\/li>\n\n\n\n<li>hindering the work of the Office of the syndic by providing inaccurate information and falsified documents, and by refusing to send complete files.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>He was struck off the roll for eight months and fined $7,500.\u00e9es.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"misappropriation-of-fundsdate-june-18-2024-amadou-oury-diallo\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Misappropriation of funds<br>Date: June 18, 2024 | Amadou Oury Diallo      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/Hj47A\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 10<\/a><\/div>\n<\/div>\n\n\n\n<p>While serving as general manager of an early childhood centre (CPE), the CPA used public funds to pay personal expenses and give gifts to CPE employees and administrators. He has also failed to diligently produce reports required by the government. He was struck off the roll for four years.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-create-a-review-engagement-file-false-statementsdate-may-27-2024-steve-i-drizos\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to create a review engagement file | False statements<br>Date: May 27, 2024 | Steve I. Drizos      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/Hj47A\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 9<\/a><\/div>\n<\/div>\n\n\n\n<p>On two occasions, the CPA indicated in his mandatory annual declaration that he did not carry out review engagements, when this was untrue. He also hindered the work of the Professional Inspection by falsely stating that he did not carry out review engagements. He was struck off the roll for 60 days and fined $5,000.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"hindering-the-syndicdate-march-27-2024-moncef-mzeti\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Hindering the syndic<br>Date: March 27, 2024 | Moncef Mzeti      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/t.soquij.ca\/n3GLz\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):\u00a02024 QCCDCPA 8<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA was found guilty of hindering the assistant syndic\u2019s work by repeatedly refusing to respond to his communications. Failing to cooperate with the syndic is not a minor offence. Hindering its work prevents the Order from fulfilling its mission of protecting the public. What\u2019s more, the CPA has a disciplinary record for obstruction, and the risk of him committing a repeat offence is high. He will be struck off the Order\u2019s roll for eight months if he is entered on it again.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"appropriation-of-funds-misrepresentation-and-obstructing-the-syndic-penaltydate-march-14-2024-sophie-goulet\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Appropriation of funds, misrepresentation and obstructing the syndic | Penalty<br>Date: March 14, 2024 | Sophie Goulet      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=9B86E366397B907AE524840D04D84C16\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 4<\/a><\/div>\n<\/div>\n\n\n\n<p>On August 25, 2023, the CPA was found guilty of:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>misplacing or permitting the misplacement of cash in excess of $46,000 entrusted to her by her client;<\/li>\n\n\n\n<li>making misrepresentations to her client;&nbsp;<\/li>\n\n\n\n<li>falsifying and fabricating documents to support these misrepresentations;<\/li>\n\n\n\n<li>entering into an agreement with the client to avoid filing a request for investigation with the syndic, in exchange for money; and<\/li>\n\n\n\n<li>obstructing the work of the syndic.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>In view of the seriousness of the alleged repeated acts, she was struck off the roll for 25 months.&nbsp;<\/p>\n\n\n\n<p>In addition, the CPA has undertaken to stop accepting mandates related to monetary transactions or money management.<\/p>\n\n\n\n<p><em>For the decision on guilt, see&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=953850687E6648CD6B7A3C10DAC5F5C1\" target=\"_blank\">2023 QCCDCPA 21<\/a>.<\/em><\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-file-an-income-tax-return-an-act-derogatory-to-the-dignity-of-the-professiondate-march-12-2024-frederic-seguin\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to file an income tax return | An act derogatory to the dignity of the profession<br>Date: March 12, 2024 | Fr\u00e9d\u00e9ric S\u00e9guin      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=AF91AD778B325018115BA1CDC06EBF46\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 5<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA was found guilty by the Court of Qu\u00e9bec of violating the&nbsp;<em>Tax Administration Act<\/em>, after failing to file his income tax return despite a peremptory request to do so. This is an act derogatory to the dignity of the profession.&nbsp;<\/p>\n\n\n\n<p>However, this was an isolated incident. The CPA showed introspection and paid the fine imposed by the Court. The risk of recurrence is low. Public protection is not compromised. The CPA was reprimanded.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"failure-to-create-review-engagement-files-lack-of-independence-obstruction-temporary-strike-offdate-february-19-2024-charles-mba\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Failure to create review engagement files | Lack of independence | Obstruction | Temporary strike-off<br>Date: February 19, 2024 | Charles Mba      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=CEA698AF3D8684922518A62D11819B25\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 2<\/a><\/div>\n<\/div>\n\n\n\n<p>The complaint makes serious allegations. All indications are that the CPA:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>prepared and signed review engagement reports without having performed all the necessary work and without having created or kept a file;<\/li>\n\n\n\n<li>lacked independence and objectivity in producing a review report for a company of which he was a shareholder and director;<\/li>\n\n\n\n<li>hindered the work of the professional inspector by falsely stating that he did not carry out any review engagements;<\/li>\n\n\n\n<li>hindered the work of the Office of the syndic by not providing complete copies of his files.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>The Disciplinary Council is of the opinion that by continuing to practice his profession, the CPA is endangering the public. He was immediately struck off the roll temporarily.<\/p>\n\n\n\n<p><em>For the decision on guilt and penalty, see&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=25256A732659FD91BFFD0C6A608274CC\" target=\"_blank\">2024 QCCDCPA 12<\/a>.<\/em><\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"criminal-offences-penaltydate-february-19-2024-alexandre-poulin\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Criminal offences | Penalty<br>Date: February 19, 2024 | Alexandre Poulin      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=D12C0A40682C161A234AAB8FB509F6A9\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 3<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA was found guilty of three criminal offences:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>communicating with a minor by means of technology for the purpose of committing sexual offences;<\/li>\n\n\n\n<li>accessing child pornography;<\/li>\n\n\n\n<li>transmitting sexually explicit material to that minor for the purpose of committing sexual offences.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>In 2023, the Disciplinary Council ruled that these offences were related to the practice of the profession. He has now been struck off the roll for four months.<\/p>\n\n\n\n<p><em>For the decision under section 149.1 of the Professional Code, see&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=C0F6617B9D142864260686EE39121CC5\" target=\"_blank\">2023 QCCDCPA 28<\/a>.<\/em><\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"audit-engagement-hindering-the-professional-inspection-committeedate-february-9-2024-gianfranco-bastone\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Audit engagement | Hindering the Professional Inspection Committee<br>Date: February 9, 2024 | Gianfranco Bastone      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/php\/decision.php?ID=0FDF50833B2EB56B7EA6FD4F1F39B0A2\" target=\"_blank\" rel=\"noreferrer noopener\">Decision (in French only):&nbsp;2024 QCCDCPA 1<\/a><\/div>\n<\/div>\n\n\n\n<p>The CPA was found guilty of having prepared and signed several audit reports for an early childhood centre (ECC) without conducting the necessary checks on the ECC and without ensuring that everything was in order. In fact, he carried out a compilation engagement rather than an audit. He was also found guilty of hindering the work of the Professional Inspection Committee by failing to inform the committee that he had carried out audit engagements on several occasions.<\/p>\n\n\n\n<p>He was struck off the roll for three months.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-arrow\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/en\/general-public\/complaints-and-recourses\/reporting-the-conduct-of-a-cpa\/audiences-et-decisions-disciplinaires\/\">See also the decisions rendered in 2025<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading is-style-intro\">Previous disciplinary decisions<\/h2>\n\n\n\n<p>The Disciplinary council\u2019s decisions are available online, free of charge:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Since May 16, 2012 : Ordre des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec (CPA Order)<\/li>\n\n\n\n<li>From June 1, 2001 to May 15, 2012 : Ordre des comptables agr\u00e9\u00e9s du Qu\u00e9bec (CA Order), Ordre des comptables g\u00e9n\u00e9raux accr\u00e9dit\u00e9s du Qu\u00e9bec (CGA Order) and Ordre des comptables en management accr\u00e9dit\u00e9s du Qu\u00e9bec (CMA Order)<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/citoyens.soquij.qc.ca\/index.php\" target=\"_blank\" rel=\"noopener\">Soci\u00e9t\u00e9 qu\u00e9b\u00e9coise d\u2019information juridique (SOQUIJ)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.canlii.org\/qc?origLang=fr\" target=\"_blank\" rel=\"noopener\">Canadian Legal Information Institute (CanLII)<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"is-style-title-prefix\">Note: Decisions rendered prior to 2001 are available on request.<\/p>\n\n\n<div class=\"notification-message aligndefault notification-message--question notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Questions<\/p>\n\n\n\n<p>If you have any questions about the roll of hearings or the disciplinary decisions, please contact us at&nbsp;<a href=\"mailto:greffes@cpaquebec.ca\">greffes@cpaquebec.ca<\/a>, or by phone at 514 288-3256, extension 2617, or toll free at 1 800 363-4688.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Here are the summaries of disciplinary decisions rendered in 2024. Previous disciplinary decisions The Disciplinary council\u2019s decisions are available online,&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15269,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-14763","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-05 22:45:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/14763","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/comments?post=14763"}],"version-history":[{"count":5,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/14763\/revisions"}],"predecessor-version":[{"id":15396,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/14763\/revisions\/15396"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/15269"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/media?parent=14763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}