In the real cases that formed the basis
for these two examples, the Investigation
Committee (or predecessor equivalent)
found that there were grounds to support
the complaints, and that a breach of the
CPABC Code of Professional Conduct (the
CPA Code) (or predecessor equivalent) had
occurred. In addition to the inconvenience
of having to participate in the investigation
process, the members involved in these
cases had to pay fines and investigation costs
and accept a reprimand.
What are the rules breached in
the two case examples?
Rule 202.1 (Integrity and Due Care) of the
CPABC Code of Professional Conduct (CPA
Code) states: “A registrant shall perform
professional services with integrity and due
care.” Additionally, Rule 202.2 (Objectivity),
which was recently amended, states: “A registrant shall