2019 - Summary of Decision re: Ronald Gerrard
formerly carrying on business as R.J. Gerrard, CPA, CA
Summary of Complaint
Ronald Gerrard, a former member of CPA Nova
Scotia, was retained by a client to prepare corporate tax returns and provide
accounting advice from 2009 until December 1, 2018, at which time his services were terminated.
Following an investigation, the Investigation
Panel of CPA Nova Scotia identified the following issues regarding Mr.
The Investigation Panel determined that there
is sufficient evidence that, if proven, would constitute professional
misconduct, incompetence or conduct unbecoming warranting a registration
sanction, and the matter was resolved by Resolution Agreement. Mr. Gerrard is
reprimanded for the conduct described above and has agreed to resign his
membership in CPA Nova Scotia.
The resolution agreement between the Investigation
Panel and Respondent imposes the following:
a) The Respondent accepts a Reprimand;
b) The Respondent will resign his membership with CPA Nova Scotia;
c) The Respondent will cease using the “CPA, CA” designation;
d) The Respondent will pay the costs of the investigation;
e) The Respondent will de-register his firm, “R. J. Gerrard, CPA, CA”.
The Reprimand and Resolution Agreement became
effective on July 19, 2019.