Disciplinary Summary 
July 27, 2011

 

Complaint
A complaint was filed with the Association against a member, Mr. Bai Xiong (Aaron) Jiang, CGA (Mr. Jiang).  The complainant alleged Mr. Jiang provided services to a client that conformed to the definition of public accounting when Mr. Jiang was not registered in public practice with CGA-BC.  As well, Mr. Jiang provided incorporation services to a client that conformed to the definition of the practice of law. 

Decision 

The Ethics Committee found Mr. Jiang was in breach of the Code of Ethical Principles and Rules of Conduct per the following:

• Rule R102 – Unlawful Activity because, contrary to the CGA-BC guideline related to CGAs and the practice of law, Mr. Jiang prepared and filed for a fee documents related to the incorporation of a company.
• Rule R305(a) – Terms of Engagement because, contrary to the Engagement Guideline, Mr. Jiang did not have an engagement letter for any of the services provided.
• Rule R516 – Registration as Mr. Jiang was engaged in the practice of public accounting and failed to register in accordance with the requirements prescribed by CGA-BC.
• Rule R517 – Practice Review Requirements as Mr. Jiang performed public accounting services without being registered with CGA-BC; and, thereby avoided CGA-BC's requirement for a practice review to be conducted.
• Rule R518 – Professional Liability Insurance as Mr. Jiang was not registered in public practice when he offered public accounting services. 
• 1st Ethical Principle – Responsibilities to Society as Mr. Jiang did not fulfill his duties in accordance with the standards of CGA-BC and the profession.  Mr. Jiang failed to act with trustworthiness and integrity because his client expected that Mr. Jiang had the necessary authorizations to prepare incorporation documents and was registered in public practice when, in fact, Mr. Jiang was not able to perform any of these services.  As a result, Mr. Jiang failed to safeguard his client's interests; and, failed to comply with the spirit and the letter of the law, regulations and Code of Ethical Principles and Rules of Conduct. 

 Discipline Order 

1. reprimanded;
2. assessed a fine of $1,500.00;
3. assessed full costs of the investigation in the amount of $2,471.85;
4. required to improve his conduct by:
    
• reviewing the guideline for CGAs and the practice of law contained in the CGA-Canada Public Practice Manual (BC Section - CGA-BC/600); and, discontinuing all services that conform to the definition of the practice of law; and,
• registering in public practice if he wishes to continue to perform public accounting services; and, complying with all of the public practice policies in effect at the time.
5. required to improve his competence by completing the CGA-BC in-class full-day ethics course.