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*As a result of the two Unification Agreements with the Institute of Chartered Accountants of Ontario (operating as Chartered Professional Accountants of Ontario), the Certified Management Accountants of Ontario and the Certified General Accountants of Ontario resigned their authorization to license and govern the activities of their members as public accountants.

Professional Misconduct

Once a designated body is authorized by the Council to license its members as public accountants, it is required to report its findings of professional misconduct by its licensees to the Council.

These findings are set forth in Disciplinary Notices. You may access these Disciplinary Notices by clicking here.

 

Statutory Offences

Offences under the Public Accounting Act, 2004

One of the objects of the Council is to oversee the regulation of public accounting in the public interest by maintaining public confidence in public accounting through the appropriate prosecution of offences under the Act.

The statutory offences and the penalties on conviction are set out in: Sections 13, 14, 15, 16 and 17 of the Act

If a member of the public believes that an offence has been committed under the Act, please notify the Council with particulars of the alleged offence at:

The Public Accountants Council for the Province of Ontario
1200 Bay Street, Suite 901
Toronto, ON M5R 2A5

Telephone: 416-920-1444
Toll Free: 1-800-387-2154
Fax: 416-920-1917
generalinquiries@pacont.org
 

Convictions under the Public Accounting Act, 2004

Wayne Brooks

Wayne Brooks (Brooks) was convicted on June 1, 2009 of the offence of holding himself out, during the two year period ended July 8, 2008, as being licensed as a Public Accountant or using any designation or initials or implying that he was a Public Accountant while not licensed under the Public Accounting Act, 2004.

Brooks carried on his accounting work under a variety of registered and unregistered business names including, “Jordan & Company”, “Jordan & Company LLP”, “Jordan & Co.”, “Brooks & Company”, “Brooks & Company LLP”, and “Brooks Company” from offices located at 2642 Eglinton Avenue East, Suite 104, Scarborough, Ontario. He held himself out as being licensed as a Public Accountant by advertisements on his letterhead and signage at his office.

Brooks was fined $15,000 and was ordered to pay costs of $10,000 to The Public Accountants Council for the Province of Ontario. Brooks is also subject to a non-reporting probation order for two years that requires Brooks: 

  1. to not commit the same offence or any related or similar offence under a statute of Canada or Ontario or any other province of Canada that is punishable by imprisonment;
  2. to appear before the Court as and when required;
  3. to notify the Court of any change in his address.

Additionally Brooks has undertaken to The Public Accountants Council for the Province of Ontario to voluntarily comply with the provisions of the Public Accounting Act, 2004 and to provide access to the Council and its designate of all his books, records and files for a two year period in order to permit the Council to monitor and assess his compliance with the undertaking.

 

Brian D. Sanford

Brian D. Sanford (Sanford) was convicted on October 29, 2012 on three counts of practising as a public accountant during the two year period ended August 5, 2011 while not licensed under the Public Accounting Act, 2004 (the Act).

During the two-year period ended August 5, 2011, Sanford, while not licensed as a public accountant under the Act, carried on accounting work under the business name of Brian D. Sanford, BA, Tax and Management Accountant from an office located at 35 Pearl Street East in Kingsville, Ontario.

Sanford was fined $2,500 for each count, plus a Victim Fine Surcharge which amounted to a combined $1,875 for the three counts. The fines are to be paid to the court within six months of the conviction date. Sanford is also subject to a probation order for a period of two years.

 

Fraser Simpson

Fraser E. Simpson (Simpson) was convicted on December 6, 2012 of the offence of holding himself out as being licensed as a public accountant during the two year period ended September, 2011 contrary to section 13 (1) (c) of the Public Accounting Act, 2004.

Simpson was fined $7,500 for the offence and given 180 days from the date of conviction to pay. Simpson is also subject to a probation order for a period of two years requiring that he:

  1. not commit the same or similar offences;
  2. appear before the court as and when required;
  3. notify the court of any change in his address.

 

Eric Sonego

Eric Sonego (Sonego) was convicted on August 18, 2009 on two offences of  practising as a public accountant and holding himself out as a public accountant during the two year period ended May 29, 2009 while not licensed under the Public Accounting Act, 2004 (the Act).

During the two-year period ended May 29, 2009, Sonego, while not licensed as a public accountant under the Act, carried on accounting work under a variety of registered and unregistered business names, including “Sonego, Boivin & Associates” from offices located at 240 Michael Cowpland Drive, Suite 102, Ottawa, Ontario. He held himself out as being licensed as a public accountant or using a designation indicating or implying that he was licensed as a public accountant by advertising on a website in a manner indicating that he was able to provide auditing services.

Sonego was fined $5,000 for each offence, plus a Victim Fine Surcharge which amounted to $2,500. The fines were to be paid to the court within four months of the conviction date. Sonego was also subject to a probation order for a period of one year requiring that he:

  1. not commit the same or similar offences;
  2. appear before the court as and when required;
  3. notify the court of any change in his address.

Sonego undertook to provide the Council with reasonable access to all of his books and records and files for a period of two years from August 14, 2009.

Sonego was again convicted on April 29, 2013 of the offence of practising as a public accountant while not licensed contrary to section 13-1-a of the Act. He was fined $75,000 plus a victim surcharge of $18,750 with one year to pay.  

In addition, it was ordered that for a period of 24 months from April 29, concurrent to any other probation order, that Sonego shall:

  1.  not commit the same offence or any related or similar offence;
  2. appear before the court as and when required;
  3. notify the court of any change in his address.

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