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.