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.