Pat Jones was getting more and more stressed. Her health was suffering. She couldn t concentrate.

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Pat Jones was getting more and more stressed. Her health was suffering. She couldn

’

t concentrate. She began making mistakes on the simple files she was working on

.

She even missed a straightforward HST situation resulting in the client being fined $

5, 000.00

by the CRA.

Crumb was so angry about this he walked into the CPA area and in a loud voice told Pat she was a $“$ good for nothing lazy CPA who couldn $’$ t even count beans correctly $” .$ Pat was so embarrassed in front of her colleagues that she just ran to her cubicle and stayed there for the day.

The firm paid the Client $’$ s fine. But Crumb, angry that one of his subordinates made such a mistake, called Pat for a meeting in Crumb $’$ s cubicle. Crumb told Pat that he was going to deduct the $ $5, 000.00$ from any bonus pay that Pat may have been entitled to at year end. Pat was upset, she was counting on some bonus money to help her out with her never $-$ ending bills.

As time went on $,$ Crumb started piling more and work on Pat. She had twice the workload of her co $-$ workers. They began teasing her for not being able to finish her work on time. Even to her face they called her $“$ FILO $” ($ always the first in and last out of the office $) .$ Pat was feeling humiliated.

Of course, Bobby Crumb would be happy to decrease her workload and forget the whole thing if Pat would just go out with him for that $“$ one drink $” .$ Pat didn $’$ t react. She just took what work Crumb gave her and did her best.

Finally, $12$ months into her employment and after a long week where she worked $16$ hours every day and the weekend, she had enough. She needed a break. She was overwhelmed and stressed. This was not what she signed up for! Pat went to Crumb and told him she needed her vacation. Crumb laughed and told her there was no way she was going to get a vacation now...it was tax filing time!! Maybe in another couple of months she would get a vacation. Ming was no where to be found. He was out sailing with prospective clients. Smith and Singh smiled from their portraits.

Pat was upset. She asked Crumb for just a couple of days off to $“$ get her head together $” .$ Crumb just laughed: $“$ if you can $’$ t cut it cupcake, go join some second rate firm where you can whine all you want! $”$ Despondent, Pat went back to her cubicle. Her fellow co $-$ workers just kept their heads down, not saying a word.

Pat contacted Accrual World and Associates to see if they were hiring. They remembered Pat and told her flatly $“$ no way, you only get one chance, and you blew it $”!$ No one else in town was hiring either.

Pat wanted to start all over again. Maybe she should start her own firm! How hard could it be $?$ She doubted she could trust another boss ever again. Secretly, she began to download all the clients $’$ contacts and files to give her a new start at her own practice.

And, why not? She had no choice! Her life was hell!

After another week, Crumb called Pat into his cubicle. Crumb told Pat she was fired for stealing confidential client files. Pat was stunned and denied the accusation. Crumb told her there was no use lying, as he was monitoring her computer and knew what she was up to $.$

Crumb screamed at Pat so the whole office could hear. Crumb wanted to make an example of Pat to keep the other CPAs in line. He grabbed Pat and marched her back to her hot desk and began throwing her personal items into a box and dragged the distraught Pat out the door to the parking lot throwing the box after her.

Pat had a breakdown. For several weeks she just stayed at home. She was severely depressed. Fortunately, her parents intervened and got her cleaned up and into counselling. Her Counsellor observed that Pat exhibited PTSD type symptoms.

After several months of counselling and with her parents $’$ help she was able to work part time, doing virtual bookkeeping for a law firm. Her Counsellor told her she will likely need weekly counselling, at $ $150.00 /$ hour $,$ for a few years to get over the whole SYS experience.

Pat $’$ s gets angry. She was lied to $.$ She thinks she should be compensated for Ming $’$ s broken promises. She had other good offers that she gave up to join SYS $!$ She thinks she should get paid for being shortchanged on her pay she wants overtime paid too. And what about all the stress she had to put up with and how Crumb treated her! Instead of being a hot shot CPA on the fast track, she is earning no where near the money she thought she was going to $.$ She even had to give up the lease on her brand new BMW $.$

Pat wants to sue!!! Hell hath no fury like a CPA scorned.

Analyze legal remedies for Pat Jones, including costs and defenses by Smith Yeh and Singh. Support with legal principles, case law, and discuss implications for accountants' ethical conduct and risk management.