The appellant Order of Chartered Accountants of Quebec appealed the acquittal of the respondent, a certified general accountant, on charges of acting in a way that led to the belief he was authorized to engage in public accountancy.
The respondent had attached letters to financial statements he prepared for clients.
The Supreme Court of Canada dismissed the appeal, holding that while the evidence might have supported a charge of actually engaging in public accountancy, it did not support the specific charge of acting in a way that led to the belief he was authorized to do so.