Tribunal members’ questions and comments during discipline hearing demonstrate reasonable apprehension of bias

21. July 2020 0
Administrative law – Decisions reviewed – Institute of Chartered Accountants; Judicial review – Reasonable apprehension of bias – Natural justice – Procedural requirements and fairness – Appeals; Accountants – Professional misconduct or conduct unbecoming Yee v. Chartered Professional Accountants of Alberta, [2020] A.J. No. 291, 2020 ABCA 98, Alberta Court of Appeal, March 6, 2020, ...

The Applicant, Chartered Professional Accountants of British Columbia (“CPABC”), unsuccessfully sought leave to appeal a decision of the British Columbia Supreme Court. The Supreme Court had allowed a statutory appeal from a discipline decision made by the CPABC against the Respondent, Mr. Vuong Nguyen.

18. September 2018 0
Administrative law – Decisions reviewed – Chartered Professional Accountants Disciplinary Committee – Judicial review – Appeals – Correctness – Accountants – Disciplinary proceedings – Procedural fairness Nguyen v. Chartered Professional Accountants of British Columbia, [2018] B.C.J. No. 1428, 2018 BCCA 299, British Columbia Court of Appeal, July 17, 2018, J.E.D. Savage J.A. (In Chambers) Mr. ...

CGA successful on judicial review in setting aside liability and penalty decisions in a professional misconduct matter

21. June 2017 0
Administrative law – Decisions of administrative tribunals – Certified General Accountants – Judicial review – Evidence – Credibility – Standard of review – Reasonableness – Professions – Accountants – Disciplinary proceedings – Procedural fairness Richmond v. Discipline Committee of the Certified General Accountants Assn. of Ontario, [2017] O.J. No. 2078, 2017 ONSC 1765, Ontario Superior ...

Accountant had a duty to cooperate with the investigation of his governing body

22. January 2016 0
The Applicant accountant, Mr. Round, was unsuccessful in his application for judicial review relating to the decision made by his governing body (the Respondent, the Institute of Chartered Accountants). The Respondent had decided to initiate formal professional misconduct proceedings against him relating to his failure to cooperate with its investigation. Administrative law – Accountants – ...

Application for judicial review of decision of Professional Conduct Tribunal of Certified General Accountants’ Association of Ontario convicting the applicant of professional misconduct

27. May 2014 0
Administrative law – Decisions of administrative tribunals – Certified General Accountants – Accountants – Disciplinary proceedings – Investigations – Judicial review – Natural justice – Procedural requirements and fairness – Jurisdiction – Failure to provide reasons – Judicial review application – Premature – Remedies – Alternative remedies Voudouris v. Certified General Accountants’ Assn. of Ontario, [2014] ...

The respondent Institute of Chartered Accountants cross-appealed the Discipline Tribunal’s finding of not guilty on the third of three charges of misconduct. The Tribunal had applied the Kienapple principle, and held that charges 1 and 3 were not sufficiently distinct in order to justify a finding of guilt on both. The Appeal Tribunal allowed the cross-appeal, and at the Court of Appeal level, the Court found that the Appeal Tribunal properly applied the Kineapple principle, and agreed that the elements which go to guilt in charges 1 and 3 differed, notwithstanding the fact that they relate to a common act.

22. April 2014 0
Administrative law – Decisions of administrative tribunals – Institute of Chartered Accountants – Accountants – Disciplinary proceedings – Penalties and suspensions – Evidence – Kienapple rule Danyluik v. Alberta (Institute of Chartered Accountants, Complaints Inquiry Committee), [2014] A.J. No. 186, 2014 ABCA 78, Alberta Court of Appeal, February 26, 2014, P.W.L. Martin and B.K. O’Ferrall ...

The Court of Appeal dismissed the Institute of Chartered Accountants appeal from an Appeal Tribunal’s decision ordering a stay of proceedings based on an abuse of process. The Appellant’s investigator had received information relevant to the complaint against the respondent from various sources, which was sent to an email address which the investigator’s wife had access to. On that basis the Appeal Tribunal concluded that the investigator had disclosed confidential information without the respondent’s consent contrary to the Regulated Accounting Profession Act.

24. July 2012 0
Administrative law – Decisions of administrative tribunals – Institute of Chartered Accountants – Accountants – Disciplinary proceedings – Judicial review – Stay of proceedings – Abuse of process – Investigations – Disclosure of third party records – Jurisdiction Clark v. Alberta (Institute of Chartered Accountants, Complaints Inquiry Committee), [2012] A.J. No. 505, 2012 ABCA 152, ...

Three chartered accountants (Barrington, Power and Russo) achieved partial success on judicial review of the Institute of Chartered Accountants of Ontario (“ICAO”) findings that they were guilty of professional misconduct for their work in preparing financial statements and audit materials for Livent Inc. (“Livent”)

25. May 2010 0
Administrative law – Decisions of administrative tribunals – Institute of Chartered Accountants – Investigations – Accountants – Disciplinary proceedings – Professional misconduct / conduct unbecoming – Penalties and Suspensions – Judicial review – Evidence – Procedural requirements and fairness – Natural justice – Failure to provide reasons – Standard of review – Reasonableness simpliciter – ...

The Applicant accountant (“Kawula”) unsuccessfully brought an application for judicial review in respect of the Respondent Institute’s decision to proceed with a hearing regarding her conduct

23. March 2010 0
Administrative law – Decisions of administrative tribunals – Institute of Chartered Accountants – Investigations – Accountants – Disciplinary proceedings – Competence – Judicial review – Stay of proceedings – Limitations – Procedural requirements and fairness – Natural justice – Delay – Jurisdiction to hear a complaint – Judicial review application – Striking out – Premature ...

The appeal by an accountant (“Macdonald”) of a decision of the discipline tribunal panel of the Institute of Chartered Accountants (the “Tribunal”) cancelling his membership and requiring him to pay costs of $6,832 was dismissed where the Court concluded that Macdonald should have raised the issue of double jeopardy before the Tribunal

23. February 2010 0
Administrative law – Decisions of administrative tribunals – Institute of Chartered Accountants – Accountants – Disciplinary proceedings – Penalties and suspensions – Investigations – Fairness – Offences – Double jeopardy Macdonald v. Institute of Chartered Accountants of British Columbia, [2009] B.C.J. No. 2369, British Columbia Supreme Court, November 27, 2009, A.M. Stewart J. Macdonald was ...