Summary of Decision Re: Thomas Tanner

Mr. Tanner was the financial accountant at a private company located in Halifax Regional Municipality (the Complainant). His general accounting duties included depositing cash and recording the associated entries into the accounting records.

The owners of the company initiated a written complaint which alleged that Mr. Tanner had taken cash, falsified expenses, and recorded the falsified expenses into the accounting records to conceal his misappropriation.  

Following an investigation, the Investigation Panel laid charges against the Member related to contravention of the following sections of the CPA Nova Scotia Code of Professional Conduct:

201 Maintenance of the Good Reputation of the Profession

202.1 Integrity and Due Care

212.2 Handling Property of Others

213 Unlawful Activity

Summary of Disposition

Mr. Tanner admits he is guilty of the charges and that the admitted conduct constitutes professional misconduct. He acknowledges he failed to fulfill his duties as the financial accountant when he engaged in fraudulent conduct on various dates by entering fictitious journal entries into the accounting records; misappropriating cash from his employer’s cash on hand to his personal benefit, and failed to deposit the full monetary amounts entrusted to him in accordance with his duties to make deposits into his employer’s bank account.

Mr. Tanner and CPA Nova Scotia entered into a Settlement Agreement on June 22, 2020.


The Hearing Panel of CPA Nova Scotia accepted the admissions of Mr. Tanner and found him guilty of breaches of the standards of practice set out in the charges, and that the conduct set out in the charges constituted professional misconduct.


The Hearing Panel agreed to the disposition, including:


  1. The registration of Mr. Tanner in CPA Nova Scotia is revoked. He may not use the designation “CPA, CMA” or any protected designation under the Chartered Professional Accountants Act (Nova Scotia);
  2. Mr. Tanner agrees that he is prohibited from applying for re-instatement to membership for five (5) years from the date the Order is issued by the Hearing Panel approving this Agreement;
  3. Mr. Tanner shall pay the costs incurred by CPA Nova Scotia of the investigation of this matter in the amount of $4200;
  4. Mr. Tanner shall pay a fine in the amount of $10,000.

The Settlement Agreement was approved by the Hearing Panel in an oral decision on August 20, 2020, and the Order reflecting the decision is dated September 22, 2020.