2019 - Summary of Decision re: Ronald Gerrard formerly carrying on business as R.J. Gerrard, CPA, CA


Summary of Complaint


Ronald Gerrard, a former member of CPA Nova Scotia, was retained by a client to prepare corporate tax returns and provide accounting advice from 2009 until December 1, 2018, at which time his services were terminated. 


Following an investigation, the Investigation Panel of CPA Nova Scotia identified the following issues regarding Mr. Gerrard’s conduct:

  • Failure to file tax returns for a client’s company;
  • Failure to notify a client at the earliest opportunity that its corporate tax returns had not been filed;
  • Ongoing failure, from 2009 until December 1, 2018, to either remedy the omission or bring the omission to the attention of the client;
  • Failure to cooperate with the CPA Nova Scotia complaints process, including failure to respond in a timely manner to communication from CPA Nova Scotia staff and to cooperate with an Investigator hired by the Investigation Panel.





The Investigation Panel determined that there is sufficient evidence that, if proven, would constitute professional misconduct, incompetence or conduct unbecoming warranting a registration sanction, and the matter was resolved by Resolution Agreement. Mr. Gerrard is reprimanded for the conduct described above and has agreed to resign his membership in CPA Nova Scotia.




The resolution agreement between the Investigation Panel and Respondent imposes the following:

a)   The Respondent accepts a Reprimand;
b)   The Respondent will resign his membership with CPA Nova Scotia;
c)   The Respondent will cease using the “CPA, CA” designation;
d)   The Respondent will pay the costs of the investigation;
e)   The Respondent will de-register his firm, “R. J. Gerrard, CPA, CA”.

The Reprimand and Resolution Agreement became effective on July 19, 2019.