Barbara Ramsay

The Member faced an allegation of professional misconduct for failing to cooperate with a CPA Ontario investigation into a complaint by her former employer.

The Member admitted the facts but argued she could not substantively respond to the investigation because doing so might prejudice her defence in ongoing civil litigation with the complainant.

The Discipline Committee found that the duty to cooperate is a substantive obligation that cannot be deferred pending civil litigation.

The Committee found the Member committed professional misconduct and ordered a $5,000 fine, $3,400 in costs, and required her to provide a substantive response within 30 days, failing which her membership would be suspended and ultimately revoked.

The Registrar applied for a determination of whether the Member was incapacitated under section 43 of the Chartered Professional Accountants of Ontario Act, 2017.

The Member had failed to respond to an investigation into a complaint, citing mental health challenges, and his treating psychiatrist opined he was unable to fulfill his obligations under the Act.

The Capacity Committee found the Member incapacitated and ordered his membership suspended indefinitely until he can demonstrate to the Registrar's satisfaction that he is capable of meeting his obligations.

The applicant applied for admission to membership with the Chartered Professional Accountants of Ontario.

The Registrar referred the application to the Admission and Registration Committee after discovering the applicant had a criminal conviction for failing to provide a breath sample, which he had not disclosed on his application.

The panel considered the applicant's rehabilitative efforts, including ethics courses and counselling, and his genuine remorse.

The panel found that the applicant established on a balance of probabilities that he was of good character at the time of the hearing and ordered his admission to membership.