Summary of Decision re: Michael Hunter, CPA, CA

Summary of Complaint and Investigation

Michael Hunter, CPA, CA, was retained by a client to prepare a personal tax return. The complaint alleged that he did not complete the work he was engaged to do and did not respond to inquiries from the client, which resulted in the client missing the deadline for filing with Canada Revenue Agency.

Mr. Hunter admitted the conduct alleged in the complaint.


Following the investigation, the Investigation Panel determined that there is sufficient evidence to support charges that, if proven, would constitute professional misconduct warranting a registration sanction. The Panel determined that it is in the public interest to resolve the matter with a consensual Reprimand and a Resolution Agreement. Mr. Hunter is reprimanded for the conduct described above.


The Resolution Agreement between the Investigation Panel and Mr. Hunter includes the following terms:

  1. Mr. Hunter accepts a Reprimand;
  2. Mr. Hunter will provide CPA Nova Scotia with a list of clients he retained after he sold a book of business to another CPA firm;
  3. Mr. Hunter agrees that a monitor will be appointed by CPA Nova Scotia for a period of twelve (12) months at his expense to perform periodic random review of files, in documentary and electronic form as applicable, and the monitor will provide reports to CPA Nova Scotia with the following information:
    1. Whether files contain engagement letters signed by the client;
    2. Whether work is being completed in accordance with the timeline established with the client;
    3. Whether inquiries from clients are responded to in a timely fashion.

The Reprimand and Resolution Agreement became effective on July 29, 2021.