Victor Mema

Published by Chartered Professional Accounts of Alberta

A Discipline Tribunal will be convened to conduct a hearing into allegations of unprofessional conduct regarding Victor Mema.

The Complaints Inquiry Committee alleges that Victor Mema is guilty of unprofessional conduct in that he:

1. Failed to act with integrity and due care in carrying out his duties as Chief Financial Officer of the C.N in that he:

   1. a)  Used his corporate credit card, issued by the C.N, towards $14,148.97 of personal expenses (the “Unauthorized Personal Expenses”);

   2. b)  Approved some of his own Unauthorized Personal Expenses charged on his corporate credit card for reimbursement;

   3. c)  Failed to promptly reimburse the C.N for the Unauthorized Personal Expenses when the C.N requested repayment of them; and

   4. d)  Approved unauthorized expenses of [redacted], including legal expenses in excess of Council-approved amounts;

2. Failed to cooperate with the regulatory processes of CPA Alberta in that he failed to respond on a timely basis to requests of the CPA Alberta contract investigator, which required a response; and

3. Failed to carry out his duties as Chief Financial Officer of the D.S with integrity and due care, in that he:

   1. a)  Used his corporate credit card, issued by the D.S, for use towards not less than $7,743.29 of personal expenses (the “Unauthorized Personal Expenses”);

   2. b)  Failed to submit on a timely basis his Monthly VISA Logs for expenses he incurred for the months of April 2014, November and December 2014 and January to August 2015; and

   3. c)  Failed to promptly reimburse the D.S for the Unauthorized Personal Expenses when his employment ended in August 2015.

All of which is contrary to the provisions of the Chartered Professional Accountants Act, SA 2014, c. C-10.2, the Regulated Accounting Profession Act, RSA 2000, c. R-12, or the regulations, by-laws, Rules of Professional Conduct enacted pursuant thereto or standards of practice, constituting unprofessional conduct.