Kevin J. Weber

The appellant, a chartered accountant, appealed the revocation of his public accounting licence by the Public Accountants Council of Ontario.

The appellant's licence was initially subject to revocation due to his bankruptcy, but the Council adjourned the hearing on conditions, including an undertaking not to practice.

The appellant breached the undertaking, failed to cooperate with inspections, and failed to attend the reconvened hearing.

The Divisional Court dismissed the appeal, finding ample evidence to support the revocation and concluding that the Council acted reasonably in proceeding in the appellant's absence.

The self-represented appellant appealed four Certificates of Assessment of Costs issued by an assessment officer following the dismissal of his earlier appeal.

The appellant raised numerous objections, including allegations that the respondents' claims for costs were fraudulent, that one corporate respondent did not exist, and that the assessment officer demonstrated bias.

The Court of Appeal dismissed the appeal, holding that the assessment officer's duty was to assess costs in accordance with the court's order, not to look behind it or review the underlying basis of the claims.

The court found no foundation for the appellant's allegations of fraud or bias.

The Crown appealed an acquittal entered on appeal from a provincial offences conviction for practising as a public accountant without a licence.

The court held that a Certified General Accountant who prepared a stub financial statement for a share purchaser, and financial statements knowingly used by a bank, fell outside the management-accountant exemption in s. 34 because he had actual knowledge that third parties would use and rely on the statements.

The court further held that preparation of corporate income tax returns and attached financial statements did not constitute practising as a public accountant because the representations were those of the taxpayer, not the preparer.

A vagueness challenge to the statutory scheme under s. 7 of the Charter failed.

The acquittal was set aside and the conviction restored.