of Decision Re: Frank Belanger
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
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.
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:
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
Belanger and CPA Nova Scotia entered into a Settlement Agreement on March 4,
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.
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.