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recommendations regarding whether the Discipline Committee should proceed to a hearing to determine if members have in fact breached the bylaws APPENDIX II COMPLAINTS AGAINST

recommendations regarding whether the Discipline Committee should proceed to a hearing to determine if members have in fact breached the bylaws

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APPENDIX II COMPLAINTS AGAINST TOM COLLINS CHARTERED PROFESSIONAL ACCOUNTANTS Audit of Fortoso Construction Ltd. On May 1, 2022, the PCC received a written complaint from the CEO of Fortoso Construction Ltd. (FCL), a public company, regarding the company's audit for the year ended December 31, 2021, performed by TC. In the CEO's letter, she alleged the following: TC's engagement team lost several critical documents. These original documents included the loan agreement between FCL and its bank, signed agreements for several large construction contracts and some personnel records. These documents had been provided to the audit junior to scan and update the permanent file. As a result, FCL had to approach its bank and some of its customers to obtain replacement copies of these agreements. Some employees were also forced to change their social insurance numbers

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