BCCA Considers Non-Cooperative Accountant

The Institute of Chartered Accountants of B.C. was investigating an accountant. It made arrangements several times to attend his office to review files. The registrant was completely uncooperative. Ultimately he was disciplined for failing to cooperate in the investigation and he signed an undertaking in which he agreed to provide the requested files. He failed to comply with this undertaking and was disciplined for failing to do so.

This time a hearing took place at which the registrant represented himself. He was advised several times to seek legal counsel. At the last minute, the registrant sought an adjournment to retain counsel. This request was denied. During the hearing, the discipline committee requested its own counsel to assist the registrant to present his defense. The registrant's license to practice was cancelled.

The BCCA decided that the Discipline Committee did not breach the duty of procedural fairness to the registrant when it refused his adjournment request and noted that this kind of tribunal has the right to govern its own proceedings.

The case contains a useful summary and analysis of the legal principles that apply to this situation. It applied the correctness standard of review to the question of whether there had been a breach of the duty of fairness.

MACDONALD V. INSTITUTE OF CHARTERED ACCOUNTANTS OF B.C.

2010 BCCA 492