Notice of Conditions re: Merrill Carmichael, CPA, CA, carrying on business as Ledgers Cape Breton

October 14, 2020

The Investigation Panel of CPA Nova Scotia hereby gives notice that pursuant to s. 84(1) of the Chartered Professional Accountants Act, the following interim condition has been placed on the registration of Merrill Carmichael, CPA, CA, carrying on business as Ledgers Cape Breton:

Mr. Carmichael is required to have his all work product approved by a monitor appointed by CPA Nova Scotia prior to its issuance to a client, Canada Revenue Agency, or any other intended user until such time as a further decision is made by the Investigation Panel or a hearing panel.

A Notice regarding this condition is to be placed in the public area of Mr. Carmichael’s physical office, and must be placed on any of his or his firm’s online presence, including a firm website, any social media, or anywhere he or his firm advertises his accounting services. Mr. Carmichael must notify his existing clients of this condition prior to continuing to provide services, as well as notify new clients of this condition prior to accepting any new engagements, including by placing the Notice of an interim monitor in his engagement letter.