the case
In Chartered Professional Accountants of Alberta (Complaints
Inquiry Committee) v Mathison, 2024 ABCA 33, the majority of
the Court of Appeal upheld a finding of unprofessional conduct
against a chartered professional accountant.
The regulated member, Mr. Mathison, was employed as the CFO of
Canada Pump and Power ("CPP"). It was
alleged that Mr. Mathison made unauthorized payments to himself and
to corporations that he was affiliated with while he was employed
by CPP.
The Discipline Tribunal found that Mr. Mathison was guilty of
unprofessional conduct and imposed a number of sanctions, including
a 2-year suspension of Mr. Mathison's registration and an order
requiring Mr. Mathison to pay 100% of the costs of the
investigation and hearing. Both the sanction and the finding of
unprofessional conduct went through the appeal process: first to
the Appeal Tribunal, then to the Alberta Court of Appeal.