Summary
of Decision Re: Frank Belanger
Mr.
Belanger was the controller at a not-for-profit organization (the Complainant),
and its related entities. His duties included filing HST returns, filing
charitable returns for the organization’s charitable arm, and supervising
employees.
The CEO
of the Complainant initiated a written complaint which alleged that Mr.
Belanger failed to properly file and process HST returns. The complaint also alleged that Mr. Belanger did not
file the requisite charity returns in a timely manner. The complaint also
alleged that Mr. Belanger used the electronic signature of the Chair of the
Board of a related entity without his knowledge or authorization.
Following
an investigation, the Investigation Panel laid charges of professional
misconduct and incompetence against Mr. Belanger for conduct which violated the
following sections of the former CMA Code of Ethics and Professional Conduct
which constitute the rules of professional conduct in force and applicable to
Mr. Belanger at the time the conduct took place:
1.1.1 A member shall at all times act in the best interests of the public and of the accounting profession as a whole and shall not conduct his or her affairs in a manner that is or may be detrimental to the profession or may tend to bring its standing into disrepute:
1.3.5 A
member shall at all times strive to ensure the provision of quality services
for and on behalf of the client and employer and, in so doing, shall make his
or her best efforts to employ procedures, methods, and standards which are both
current and of general acceptance in the profession;
1.3.6 A
member shall not knowingly lend himself or herself, or his or her name or
services, to any unlawful act of a client, employer or any other person;
1.5.1 A
member has a duty to carry out and conform to the principles of conduct set out
in this Code in the spirit as well as the letter. A member must strive at all
times to observe a standard of conduct that reflects credit on the profession
generally, and inspires the confidence, respect and trust of clients,
employers, and the community at large.
Summary
of Disposition
Mr.
Belanger admits the allegations contained in the charges and acknowledges he
failed to fulfill his duties as controller when he failed to use the proper
forms to file and process HST returns with CRA; failed to properly monitor and
supervise an employee; and used the electronic signature of the Chair of the
Board without approval, which caused the company to write off a significant
receivable.
Mr.
Belanger and CPA Nova Scotia entered into a Settlement Agreement on March 4,
2020.
Sanctions
Mr.
Belanger’s membership in CPA Nova Scotia is revoked. Accordingly, he may not
use the designation “CPA, CMA” or any protected designation under the Chartered
Professional Accountants Act of Nova Scotia.
The
Settlement Agreement was approved by the Hearing Panel in an oral decision on
March 4, 2020, and the Order reflecting the decision is dated March 16, 2020.