Jeremy Cole, FCPA, FCA

The Appellant, a revoked member of CPA Ontario, brought a motion to introduce fresh evidence at his upcoming appeal hearing.

The proposed evidence included a handwriting expert report, medical records, a hearing transcript, and financial statements.

The Appeal Committee applied the test for fresh evidence and dismissed the motion for the majority of the documents, finding they were either available at the time of the reconsideration hearing or would not have affected the outcome.

However, the Committee allowed the admission of the Appellant's CRA documents for 2022 and 2023, as they may be relevant to the determination of costs.