Public Notices 

Public Notices, in accordance with the Chartered Professional Accountants Act (Nova Scotia) are posted below.


Notice of Conditions re: Merrill Carmichael, CPA, CA, carrying on business as Ledgers Cape Breton

October 14, 2020

The Investigation Panel of CPA Nova Scotia hereby gives notice that pursuant to s. 84(1) of the Chartered Professional Accountants Act, the following interim condition has been placed on the registration of Merrill Carmichael, CPA, CA, carrying on business as Ledgers Cape Breton:

Mr. Carmichael is required to have his all work product approved by a monitor appointed by CPA Nova Scotia prior to its issuance to a client, Canada Revenue Agency, or any other intended user until such time as a further decision is made by the Investigation Panel or a hearing panel.

A Notice regarding this condition is to be placed in the public area of Mr. Carmichael’s physical office, and must be placed on any of his or his firm’s online presence, including a firm website, any social media, or anywhere he or his firm advertises his accounting services. Mr. Carmichael must notify his existing clients of this condition prior to continuing to provide services, as well as notify new clients of this condition prior to accepting any new engagements, including by placing the Notice of an interim monitor in his engagement letter.


Notice of Conditions re: Paul Roderick, CPA, CGA, carrying on business as Roderick & Company Ltd.

October 14, 2020

The Investigation Panel of CPA Nova Scotia hereby gives notice that pursuant to s. 84(1) of the Chartered Professional Accountants Act, the following interim condition has been placed on the registration of Paul Roderick, CPA, CGA of Roderick & Company Ltd:

Mr. Roderick is required to have all work product generated by the provision of regulated services by the firm approved by a monitor appointed by CPA Nova Scotia prior to its issuance to a client, Canada Revenue Agency, or any other intended user until such time as a further decision is made by the Investigation Panel or a hearing panel.

A Notice regarding this condition is to be placed in the public area of Mr. Roderick’s physical office, and must be placed on any of his or his firm’s online presence, including a firm website, any social media, or anywhere he or his firm advertises his accounting services. Mr. Roderick must notify his existing clients of this condition prior to continuing to provide services, as well as notify new clients of this condition prior to accepting any new engagements, including by placing the Notice of an interim monitor in his engagement letter.



Notice regarding Thomas Tanner

October 1, 2020 

CPA Nova Scotia hereby gives notice that, pursuant to the Chartered Professional Accountants Act of Nova Scotia and its By-Laws, the resignation of Thomas Tanner. 

On August 20, 2020, a Hearing Panel of CPA Nova Scotia approved a Settlement Agreement finding Thomas Tanner guilty of professional misconduct. The resignation is in accordance with the terms of a Settlement Agreement accepted by both an Investigation Panel and Hearing Panel of CPA Nova Scotia. 

Summary of Decision





Notice regarding Donald (Don) Connor

August 5, 2020

CPA Nova Scotia hereby gives notice that, pursuant to the Chartered Professional Accountants Act of Nova Scotia and its By-Laws, the resignation of Donald Connor has been accepted.

On July 13, 2020, a Hearing Panel of CPA Nova Scotia approved a Settlement Agreement finding Donald (Don) Connor guilty of professional misconduct. The resignation is in accordance with the terms of a Settlement Agreement accepted by both an Investigation Panel and Hearing Panel of CPA Nova Scotia.

Hyperlink to Summary of Decision  




Notice of Conditions re: Donald Webster, CPA, CA, carrying on business as Donald E. Webster Inc.

June 24, 2020

The Investigation Panel of CPA Nova Scotia hereby gives notice that pursuant to s. 84(1) of the Chartered Professional Accountants Act, the following interim condition has been placed on the registration of Donald Webster, CPA, CA of Donald E. Webster Inc.:

Mr. Webster is required to have his public accounting review engagement work product approved by a monitor appointed by CPA Nova Scotia prior to its issuance to a client or any intended user until such time as a further decision is made by the Investigation Panel or a hearing panel.

A Notice regarding this condition is to be placed in the public area of Mr. Webster’s physical office, and must be placed on any of his or his firm’s online presence, including a firm website, any social media, or anywhere he or his firm advertises his review engagement services. Mr. Webster must notify his existing clients of this condition prior to continuing to provide services, as well as notify new clients of this condition prior to accepting any new review engagements, including by placing the Notice of an interim monitor in his engagement letter.



Notice of Conditions re: Paul Roderick, CPA, CGA, carrying on business as Roderick & Company Ltd.

June 16, 2020

The Investigation Panel of CPA Nova Scotia hereby gives notice that pursuant to s. 84(1) of the Chartered Professional Accountants Act, the following interim condition has been placed on the registration of Paul Roderick, CPA, CGA of Roderick & Company Ltd:

Mr. Roderick is required to have his public accounting review engagement work product approved by a monitor appointed by CPA Nova Scotia prior to its issuance to a client or any intended user until such time as a further decision is made by the Investigation Panel or a hearing panel.

A Notice regarding this condition is to be placed in the public area of Mr. Roderick’s physical office, and must be placed on any of his or his firm’s online presence, including a firm website, any social media, or anywhere he or his firm advertises his review engagement services. Mr. Roderick must notify his existing clients of this condition prior to continuing to provide services, as well as notify new clients of this condition prior to accepting any new review engagements, including by placing the Notice of an interim monitor in his engagement letter.



Notice regarding Frank Belanger

March 25, 2020

CPA Nova Scotia hereby gives notice that, pursuant to the Chartered Professional Accountants Act of Nova Scotia and its By-Laws, the membership of Frank Belanger has been revoked. The revocation is in accordance with the terms of a Settlement Agreement accepted by both an Investigation Panel and Hearing Panel of CPA Nova Scotia.

Summary of Decision



Notice regarding Interim Suspension of Thomas Tanner of Bedford, NS


December 18, 2019

CPA Nova Scotia hereby gives notice that pursuant to section 84 of the Chartered Professional Accountants Act, an interim suspension has been placed on the registration of Thomas Tanner, pending further decision of the Investigation Panel or the Hearing Panel.



Notice: Merrill Carmichael, CPA, CA carrying on business as Ledgers Cape Breton


September 4, 2019

 

CPA Nova Scotia hereby gives notice that pursuant to the Chartered Professional Accountants Act and By-Laws, Merrill Carmichael, carrying on business with the firm Ledgers Cape Breton, in Glace Bay, N.S., has accepted a Reprimand. The Reprimand is in accordance with a Settlement Agreement accepted by both an Investigation Panel and Hearing Panel.

Summary of Decision



Notice: Ronald J. Gerrard formerly carrying on business as R.J. Gerrard, CPA, CA

 

July 19, 2019

 

CPA Nova Scotia hereby gives notice that pursuant to the Chartered Professional Accountants Act and its By-Laws, Ronald J. Gerrard, formerly carrying on business as R.J. Gerrard, CPA, CA, in Kentville, N.S., has accepted a Reprimand, and agreed to resign from membership. The reprimand and resignation are in accordance with a Resolution Agreement between the Investigation Panel and Mr. Gerrard.

Summary of Decision


Notice Regarding Donna M. Pitre

September 12, 2019

Chartered Professional Accountants of Nova Scotia hereby provides notice that Donna M. Pitre is not permitted to use the protected designation or legacy designation “CPA” or “CGA”, as per the Chartered Professional Accountants Act (Nova Scotia), Section 38.

Donna M. Pitre is not a member of CPA Nova Scotia. The use of the following designations or combination thereof is restricted to members of CPA Nova Scotia:

·         “Chartered Professional Accountant” or “CPA”

·         “Fellow of the Chartered Professional Accountants” or “FCPA”

·         “Chartered Accountant” or “CA”

·         "Certified General Accountant" or “CGA”

·         "Certified Management Accountant or “CMA”



Notice of Conditions Re: Merrill Carmichael, CPA, CA

May 27, 2019

The Investigation Panel of CPA Nova Scotia hereby gives notice that pursuant to s. 84(1) of the Chartered Professional Accountants Act, the following interim condition has been placed on the registration of Merrill Carmichael, CPA, CA of Ledgers Cape Breton:

Mr. Carmichael is required to have his work product approved by a monitor appointed by CPA Nova Scotia prior to its submission to a client or Canada Revenue Agency or to any other intended user. Mr. Carmichael shall not provide any regulated services, without prior approval from the monitor. A sign regarding this condition is to be placed in the public area of Mr. Carmichael’s office.