SCCH 336875 IN THE SMALL CLAIMS COURT OF NOVA SCOTIA Cite as: David L. Etter & Associates Inc. v, Certified General Accountants Association of Nova Scotia, 2011 NSSM 3 Between: David L Etter & Associates Incorporated CLAIMANT and – DEFENDANT Certified General Accountants Association of Nova Scotia DECISION AND ORDER Adjudicator:David T.R. Parker Heard: December 2, 2010 Decision: January 7, 2011 Counsel: The Claimant was represented by David L Etter David a Cameron, Counsel represented the Defendant Parker:-this claim was for nonpayment of audited services performed by the claimant. The amount of the claim was $8970.00. The

summary of this case is as follows: the claimant had a history of being retained by the defendant to do audits. The claimant had been performing audits for the defendant for over 30 consecutive years. The claimant and defendant entered into an agreement around which this action is focused whereby the claimant was appointed auditor of the defendant for the 2009/2010 audit and being renewable from year-to-year for three years. A number of issues arose between the parties and the bottom line is that as result the claimant was not renewed as auditor beyond the 2009/2010 audit.

The agreed to price over those three years was $3500.00 per year. The claimant decided that he would charge his regular fees instead of $3500.00 plus HST and incidental costs. There were some problems in getting the audit back to the defendant for 2009/2010 as a result of information not being provided by the

defendant on time or at all and those exceptions were noted in the financial statement provided by the claimant to the defendant. The agreement was for $3500.00 plus HST and the claimant knew that if his appointment was to be renewed each year it would have to go through approval by the defendant Association. The defendant Association of course did not approve beyond that one year. The defendant should not be responsible for any more than the agreed to price $3500.00 plus HST plus proven incidental costs.

It Is Therefore Ordered that the defendant shall pay the claimant the following sums for the completion of the 2009/2010 financial statements: $3500.00 $ 455.00 HST $ 179.35 court costs $4134.35 total