Key Facts:

• Samuel Fernandes was an aspiring Chartered Professional Accountant (CPA).
• He attempted the CPA Common Final Examination (CFE) multiple times. Candidates are allowed up to three attempts.
• After initially failing three times, a technical glitch in 2019 led to a fourth attempt being permitted.
• Despite partial success, Fernandes ultimately failed his final attempt in September 2020. He received confirmation of his failure on November 27, 2020.
• Fernandes requested a remark of his exam, which did not change his failing result. He was subsequently deregistered by the CPAO on February 2, 2021.

Plaintiff's Claims:

• Filed a lawsuit in July 2023 alleging misfeasance in public office and breach of fiduciary duty.
• Claimed CPAO manipulated his exam results to prevent him from becoming a CPA.

Legal Issues:

1. Limitation Period: CPAO argued that Fernandes' action was time-barred under the Ontario Limitations Act, 2002 (two-year limit).
2. Discoverability: Fernandes claimed he was unaware of CPAO’s alleged wrongdoing until September 2021.

Court's Analysis:

• The court held that Fernandes should have discovered the alleged wrongdoing by November 27, 2020, when he received his exam results.
• The appeal of his deregistration did not toll the limitation period, as the deregistration appeal process could not alter his exam grades.
• The court concluded that there were no genuine issues requiring a trial and granted summary judgment in favor of CPAO.

Conclusion:

• The lawsuit was dismissed as being filed beyond the two-year limitation period.
• Fernandes was ordered to pay $15,000 in costs to CPAO.