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Paul Farley, Robert Peck, Elizabeth Cowie, and Robert Gubbins have all been implicated in the Sone fraud and negligence by Council  member Timmothy Kennish. Kennish has declared by email to me personally that the CPAO acted negligently in connection with the Sone fraud but qualified the assertion by claiming that the CPAO has no duty of care to the membership.  A formal investigation has been requested to review the Sone fraud and negligence by the executive at the CPAO. Stay tuned for updates. 

New blood-same old regime. Wilding & Banks have inherited the Sone fraud scandal and the Simpson litigation by staying mum. Same old same old. This administration needs an enema-and I am just the guy to give it. I cleansed the scourge Rod Barr I can do the same for these clowns. Stay tuned folks, I am going to demonstrate how to remove a board and cleanse an organization. Fraser Simpson 647-884-1216 List of atrocities; 1) Sone steals $4,202 from the CPAO and Cowie conceals documents/fraud. 2) CRA rules fees paid in Simpson case-CPAO refuses to respond-both Wilding and Rueter have been contacted for a response without a reply. 3) Robert Gubbins commits perjury in court and CPAO council look the other way. 4) Justice Gans ridicules one-eyed pirate Rod Barr and fines Deloitte $120,000,000 for negligence. CPAO refuse to commence disciplinary action against Barr to avoid embarrassment for hiring him as president. (nice job CPAO council) 5) Harvard lawyer Timmothy Ken...

Because they make the rules. The CPAO is a self regulated body and acts with impunity from the law. The CPAO could care less about the judiciary or the endorsements from the Supreme Court. They just ignore them. The CPAO mocks Revenue Canada by deliberately acting in contradiction to the tax code. The CPAO does not report income because they are not held accountable. It is time for the Ontario Ombudsman to implement a formal review of the practices of the CPAO. Go to Change.org and sign my petition for change. Fraser Simpson 647-884-1216

CRA has ruled under section 8 that professional fees for a member have been paid and are deductible. However, the CPAO administration has ignored the ruling and privacy requests for information to block membership enquires. o     8.  (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto o     Dues and other expenses of performing duties ( i ) an amount paid by the taxpayer in the year, or on behalf of the taxpayer in the year if the amount paid on behalf of the taxpayer is required to be included in the taxpayer’s income for the year, as §   (i) annual professional membership dues the payment of which was necessary to maintain a professional status recognized by statute,

The CRA recently ruled that a members fees were paid and deductible but the CPAO has ignored the ruling through their lawyers Tim Kennish and Robert Rueter. Who out ranks who? The culture of arrogance continues under Wilding as the accountants grapple with unification. Who is in charge? who is providing oversight? Recently I sent an email to Timothy Kennish to look into the Marshall Sone fraud and negligence by the CPAO in handling the credit card charge back. Kennish acknowledged that the CPAO should have responded to Global Payments Direct and should have prepared a sales draft as required by the merchant agreement. Kennish also acknowledged the Gubbins perjury. The question remained: what was Kennish going to do about it? Kennish eventually tried to bury the issue in the hope that it would go away. Kennish was nearing the end of his term on council and recently retired. He did not want to get involved in a protracted dispute in which his own competency would be questioned....

5. Sued by client: clients are more likely to sue than ever before thanks to the Livent ruling. 4. CRA audit: the Fed's are on a campaign to punish advisors cheating the system. 3. Offshore Competition: companies are going off shore to handle traditional accounting functions. 2. Technology: software has turned paying clients into time suckes. 1. CPAO: that's right your own institution.  The same one you maintain with your fees. The CPAO has lied in court and spent $100,000's in legal fees to attack their own membership to ensure their own survival. Rod Barr was called out by Justice Gans for gross negligence to the tune of $120,000,000. Yup the number 1  danger facing Canadian CPA's is the CPAO.

Recently I sent an email to Timothy Kennish to look into the Marshall Sone fraud and negligence by the CPAO in handling the credit card charge back. Kennish acknowledged that the CPAO should have responded to Global Payments Direct and should have prepared a sales draft as required by the merchant agreement. Kennish also acknowledged the Gubbins perjury. The question remained: what was Kennish going to do about it? Kennish eventually tried to bury the issue in the hope that it would go away. Kennish was nearing the end of his term on council and recently retired. He did not want to get involved in a protracted dispute in which his own competency would be questioned.  Late in 2013 an independent investigation by the CPAO Audit Committee was conducted to review the Sone fraud and the executive conduct resulting in the subsequent negligence.  This report was to be transparent and issued publically to once and for all deal with the Sone fraud scandal.  After the invest...

Robert Gubbins, director of admissions at the CPA testified in court that he did not respond to a letter sent by Global Payments Direct requesting the sales draft for the credit card payment by Marshall Sone. Gubbins stated that he did not respond to the letter because he had previously responded to an earlier letter and felt that a further response was unnecessary. Image getting a letter from a credit processing company specifically requesting additional information to your previous letter and you ignore it? The second letter from Global Payments Direct specifically requested the sales draft for the Marshall Sone credit card Payment. Gubbins should have responded and told the truth.  There was no sales draft because they had screwed up and forgot to prepare one. He could have prepared one and forward to Global Payments Direct or simply wrote back to them and explained the error. Instead he ignored the letter aware that a CA would lose his designation as a result. Gubbins testifi...

Ms. Cowie is general council for the CPAO and Robert Gubbins is director of admissions. When the Marshall Sone scandal hit their desks they had a decision to make: cover-up the fraud by Sone and subsequent negligence in handling the credit card charge back OR tell the truth. They chose the former. That's how lies start. To defend the lie they would go to any lengths including perjury. Their jobs and reputation were on the line. They were under fire from the executive leadership to bury the fraud to avoid litigation. They were scared. $250,000 in legal expenses later and six years of litigation have been a heavy burden for the pair who wake up every morning and look at a liar in the mirror. Cowie has taken several leaves to cope and begged the Law Society to stop investigating her deplorable conduct. That's what lies do-they destroy people and eat at their souls until they can't take it anymore. Barr retired in disgrace and Cowie and Gubbins will suffer a similar fate. J...

Timmothy Kennish, Elizabeth Cowie, Robert Gubbins, Robert Peck, and Paul Farley all have conspired to conceal Marshall Sones credit card fraud in which the CPAO got taken for $4,200. Why is the CPAO spending $250,000 to defend an action for $4,200? They fear for their jobs and reputations. Now the finger pointing has started. Kennish recently confirmed that Gubbins was negligent for the way he handled the charge back. Disgraced Livent auditor and retired CPAO president Rod Barr pointed the finger at Cowie and Peck blamed Farley. Oh what a tangled web we weave, When first we practise to deceive!

Recently Rod Barr retired from the CPAO. This is Rods second retirement. Rod retired the first time from Deloittes when he was forced to retire due to his involvement in the Livent fraud and his responsibility for approving the financial statements of the biggest fraud in Canadian history. A lot of people were hurt by the criminals running Livent and the responsibility for enabling the fraud has been adjudicated to the tune of 85 million plus 45 million interest. Not a lot if you say it fast. Imagine. Rod is essentially the biggest dope ever to grace the accounting landscape and he is elected president of the CPAO! What could go wrong? Rods tenure at the CPAO has been marred by embarrassing court decisions and the Sone fraud. He spent $250,000 in legals to defend the Sone fraud and has been engaged in litigation for six years. Sone stole $4,000? Why spend $250,000 to recoup $4,000? Barr is not the sharpest tool in the shed. Judge Arthur Gans ridiculed Barr for signing off on...

Dear Ms. Wilding, Since 2009 I have been involved in a dispute with the ICAO/CPAO over a transaction in which my professional fees were paid by Marshall Sone. You can review the details with Robert Rueter. I would like to offer a settlement and request a meeting with you to discuss terms. The facts have been established and the remedy is clear. The ICAO was negligent and I should be put back in the position I was prior to the tort. My estimate of your legals and staff time including the executive and council is in excess of $200,000. I think it time to introduce common sense. Ms. Wilding I request that you review your position carefully and discuss with Tim Kennish his emails. Mr. Kennish has illustrated the negligence by the ICAO. Sincerely, Fraser Simpson 647-884-1216

In the summer of 2013 I went to the ICAO AGM and sat front row directly opposite Rod Barr to confront him about the Marshall Sone fraud and cover up by Elizabeth Cowie. First I had to endure the "speech" by blowhard Gerry Gallant. Ole Gallant, an impish, rotond, odd looking fellow complained about the apathy of the membership towards unification. In fact he ridiculed the membership for not participating and was painfully boorish. How an incompetent like Gallant can get elected speaks to the leadership at council. After the meeting I approached Barr and he suggested a meeting the following Monday at the hotel across the street. I explained to Barr in the lobby of the hotel, that I was angry with the conduct of Cowie and advised him of my intention to sue if matters were not set straight. He commiserated with me of tails of woe from being pushed out by mandatory retirement and then the arduous task of pursuing the Deloitte auditors in the Livent fiasco and other "bothers...

Several lawyers at the CPAO, including Harvard trained Kennish have knowledge of a fraud at the CPAO and are intentionally concealing it from the public. I have filed a 1.3 million dollar action against the CPAO for negligence which is scheduled for appeal November 26, 2014. During the proceedings evidence has been presented that lawyers Robert Gubbins, Elizabeth Cowie, and Paul Farley were aware of a fraud perpetrated by Marshall Sone a convicted fraudster and career criminal. The evidence represents a plain error and gross negligence by the CPAO. If you are a CPA or lawyer I challenge you to contact your regulatory body. Plain error Definition : an obvious and prejudicial error that affects the substantial rights of the parties and that results or probably results in a miscarriage of justice Plain error warrants reversal on appeal even in the absence of objection to the error at trial. The CPAO has spent in excess of $250,000 defending my claim that has b...

Timmothy Kennish has confirmed that management was negligent in responding to the Marshall Sone fraud. It is time for a formal review and investigation into the fraud cover up by the executive. Rod Barr, Elizabeth Cowie, Paul Farley, and Robert Gubbins have schemed to conceal this fraud to gain an advantage in litigation and to save their jobs. Their conduct is deplorable and reflects poorly on you as a trusted financial professional. How can the public trust you when you sit idly by while your Institute is engaged in fraud and perjury. The time for action has come. The Institute has spent in excess of $250,000 in legals to cover up the fraud and to defend an action that has been declared by the court to have merit. Act now, or you maybe the next to be sued in a class action.