Richa Khanna

The Professional Conduct Committee alleged that the Member committed professional misconduct by failing to meet continuing professional development requirements, submitting a false declaration, and failing to comply with professional standards in four compilation engagements.

The Member did not attend the hearing.

The Discipline Committee proceeded in his absence, qualified the investigator as an expert witness, and found all allegations proven.

The Committee revoked the Member's membership, imposed a $15,000 fine, and ordered $16,500 in costs, citing his prior disciplinary history and the seriousness of making false statements to the regulator.

The applicant applied to be registered as a student with CPA Ontario and disclosed a prior criminal conviction for assault causing bodily harm and a prior bankruptcy.

The Registrar referred the application to the Admission and Registration Committee for a good character hearing.

The Committee applied the Armstrong factors and found that the applicant had demonstrated good character on a balance of probabilities.

The Committee noted the applicant's genuine remorse, extensive rehabilitative efforts, successful completion of post-secondary education, and the granting of a record suspension.

The Registrar was directed to register the applicant as a student.