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

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

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

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.