$tt!..:'t!. cpA CHARTEREÞPROFESSIONALACCOUNTANTS

ONTARIO

CHARTERED PROFES SIONAL ACCOUNTANTS OF ONTARIO

CHARTERED PROFESS/ONAI ACCOUNTANTS OF ONTARIO ACT, 2017

Ronald P. Haller, CPA, CMA

The Discipline Committee of CPA Ontario

TO

AND TO:

1

The Professional Conduct Committee of CPA Ontario hereby makes the following Allegation ofprofessional misconduct against Ronald P. Haller, CPA, CMA, a member of CPA Ontario:

THAT, the said Ronald P. Haller, on or about May 23,2017 , was convicted of the criminaloffence of fraud pursuant to section 380(1Xa) of the Criminal Code of Canada, as set out inSchedule "4" attached, and did thereby fail to act in a manner which will maintain the good

reputation of the profession and its ability to serve the public interest contrary to Rule 201.1 ofthe Code of Professional Conduct.

Dated at Collingwood Ontario, this l5fd", of January ,2018.

/aru r ûr,u¡,U

J.E. CURRIE, FCPA, FCA, FCMA, DEPUTY CHAIRPROFESSIONAL CONDUCT COMMITTEE

69 Bloor Street East, Toronto, ON M4W lB3, Tel: 416962.18411' Toll Free: I 800 387.0735; Fax: 416 962.89001' Website: www.cpaontario.ca