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.
Disposition
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.
Sanctions
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.