Public Notices
Public Notices, in accordance with the Chartered Professional Accountants Act (Nova Scotia) are posted below.
Notice
regarding Frank Belanger
March 25,
2020
CPA Nova
Scotia hereby gives notice that, pursuant to the Chartered Professional
Accountants Act of Nova Scotia and its By-Laws, the membership of Frank
Belanger has been revoked. The revocation is in accordance with the terms of a
Settlement Agreement accepted by both an Investigation Panel and Hearing Panel
of CPA Nova Scotia.
Summary of Decision
Notice regarding Interim Suspension of Thomas
Tanner of Bedford, NS
December 18, 2019
CPA Nova Scotia hereby gives notice that pursuant to section 84 of the Chartered Professional Accountants Act, an interim suspension has been placed on the registration of Thomas Tanner, pending further decision of the Investigation Panel or the Hearing Panel.
Notice:
Merrill Carmichael, CPA, CA carrying on business as Ledgers Cape Breton
September 4,
2019
CPA Nova Scotia hereby gives notice that
pursuant to the Chartered Professional Accountants Act and By-Laws,
Merrill Carmichael, carrying on business with the firm Ledgers Cape Breton, in
Glace Bay, N.S., has accepted a Reprimand. The Reprimand is in accordance with
a Settlement Agreement accepted by both an Investigation Panel and Hearing
Panel.
Summary of Decision
Notice:
Ronald J. Gerrard formerly carrying on business as R.J. Gerrard, CPA, CA
July 19, 2019
CPA Nova Scotia hereby gives notice that
pursuant to the Chartered Professional Accountants Act and its By-Laws,
Ronald J. Gerrard, formerly carrying on business as R.J. Gerrard, CPA, CA, in
Kentville, N.S., has accepted a Reprimand, and agreed to resign from
membership. The
reprimand and resignation are in accordance with a Resolution Agreement between
the Investigation Panel and Mr. Gerrard.
Summary of Decision
Notice Regarding Donna
M. Pitre
September 12, 2019
Chartered Professional Accountants of Nova Scotia hereby provides
notice that Donna M. Pitre is not permitted to use the protected designation or
legacy designation “CPA” or “CGA”, as per the Chartered Professional
Accountants Act (Nova Scotia), Section 38.
Donna M. Pitre is not a member of CPA Nova Scotia. The use of the following designations or combination
thereof is restricted to members of CPA Nova Scotia:
·
“Chartered
Professional Accountant” or “CPA”
·
“Fellow of the
Chartered Professional Accountants” or “FCPA”
·
“Chartered
Accountant” or “CA”
·
"Certified General Accountant" or “CGA”
·
"Certified Management Accountant or “CMA”
Notice of Conditions Re:
Merrill Carmichael, CPA, CA
May 27, 2019
The Investigation Panel of CPA Nova Scotia hereby gives notice
that pursuant to s. 84(1) of the Chartered
Professional Accountants Act, the following interim condition has been placed
on the registration of Merrill Carmichael, CPA, CA of Ledgers Cape Breton:
Mr. Carmichael is required to have his work product approved by
a monitor appointed by CPA Nova Scotia prior to its submission to a client or Canada
Revenue Agency or to any other intended user. Mr. Carmichael shall not provide
any regulated services, without prior approval from the monitor. A sign
regarding this condition is to be placed in the public area of Mr. Carmichael’s
office.