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Organization: The Nizkor Project
Cc: Grosvenor,CGA

As Mr. Grosvenor is a CGA, he is no doubt familiar with the
CGA's "Ethics Readings Handbook," Michael McDonald, PhD,
Editor. Dr. McDonald is the Maurice Young Professor of Applied
Ethics at the University of British Columbia.

In Section D, which deals with Accounting Ethics, we find the
following comments with regard to the CGA's Code of Ethics:

"First, the Code provides a set of standards which members can
regard as a minimum level of acceptable conduct. It makes
clear to a member the kind of behavior professional colleagues
deem essential...

"Second, it provides to the public an assurance that the
profession is imposing on itself high standards by which it is
willing to be judged. It provides to clients, employers, and
the public generally a measuring rod against which to assess
the accountant's performance.

"Third, the Code forms the basis of a disciplinary procedure
through which allegations of professional misconduct are

"The standards are described as setting 'a minimum level of
acceptable conduct' for the CGA."

Let's keep that phrase, "minimum level of conduct," in mind,
shall we, Mr. Grosvenor?

One of your duties, Mr. Grosvenor, as a CGA, is to conduct
yourself "in a manner which will enhance the image of the
profession." (401)

One of your obligations, Mr. Grosvenor, is that you "shall not
discriminate against a person because of the race, colour,
sex, age, religion, national extraction, or social origin of
such person." (409)

Another obligation, Mr. Grosvenor, is that you "shall not
participate in any action which is detrimental to the
association." (507) Your public pronouncements relating to the
CGA's student program clearly violate section 507, in my
opinion. Section 607, in fact, charges members - that's you,
Mr. Grosvenor - to "encourage and assist students in their
professional development..." and your publications most
certainly violate that requirement.

It is my opinion, based upon your public pronouncements here
and elsewhere on the UseNet, that you are in violation of
several sections of your profession's Code of Ethics, which
includes the following provisions:

"A member shall be subject to disciplinary action for any
offence which constitutes a breach of professional conduct.

"A member who has been convicted of any criminal or similar
offense which may cast doubt as to that member's honesty,
integrity, or professional competency, may be charged with
professional misconduct by the member's Provincial Ethics
Committee. In such cases, a certificate of conviction by any
competent court shall be sufficient evidence of the conviction
and the perpetration of the offence." (1003)

An article has been published here, purporting to be from ALBERTA 
REPORT which state that you have been convicted of criminal offenses 
- to wit, assault and extortion. Are those articles correct,
Mr. Grosvenor? Is your provincial CGA Ethics Committee aware
of this alleged criminal record?

Given the information available to the public about your past
record and behavior, Mr. Grosvenor, I find it amazing that you
have the gall to continue your diatribes against the Jewish

It is clear that the Ghermezians managed to shut you up.
Perhaps the Jewish community will follow similar legal avenues
and do the same one day.

You are a disgrace to Canada.

[Archival note: Queries regarding CGA CANADA's Code of Ethics and
Professional Conduct should be directed to]

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