ARIZONA STATE BOARD Avenue, Suite 165 OF ...asboastorage.blob.core.windows.net/meetings/Board...2016/06/13 · ARIZONA STATE BOARD OF ACCOUNTANCY NOTICE OF MEETING 100 North lS'h

ARIZONA STATE BOARD OF ACCOUNTANCY

NOTICE OF MEETING

100 North lS'h Avenue, Suite 165 Phoenix, Arizona 85007

Phone (602) 364-0804 Fax (602) 364-0903

www .azaccountancy.gov

OF THE ARIZONA STATE BOARD OF ACCOUNTANCY

Pursuant to A.RS.§ 38-431.02, notice is hereby given to the members of the Arizona State Board of Accountancy (Board) and to the general public, that the Board will hold a meeting open to the public on Monday, June 13, 2016, at 8:15 a.m. The meeting will be held at the Board's offices, located in Suite 165 at 100 N. 15th Avenue, Phoenix, Arizona. One or more members of the Board may participate in the meeting by telephonic communications.

The meeting is open to the public. However, during the course of the meeting, the Board, upon a majority vote of a quorum of the members, may, when necessary, hold an Executive Session pursuant to A.RS.§ 38-431.03(A)(2) and or (3) as indicated on the Board agenda. The Executive Session is not open to the public.

Information concerning the Board's Agenda for the meeting, including a copy of the Agenda and any amendments, can be obtained at the Board offices, or by calling the Board at 602-364-0804. The Agenda is subject to change up to 24 hours prior to the meeting. Agenda items are noted by number and letter for convenience and reference. The Board may address the agenda items in any order within the time frame indicated, and may set over matters to a later time when necessary. The Board reserves the right to change the order of items on the agenda, except for matters set for a specific time.

Title II of the Americans with Disabilities Act (ADA) prohibits the Board from discriminating on the basis of disability in its public meetings. Persons with a disability may request a reasonable accommodation, such as a sign language interpreter, by contacting Monica L. Petersen, Executive Director at 602-364-0804. Requests should be made as early as possible to allow time to arrange the accommodation.

Posted: www.azaccountancy.gov on June 7, 2016

ARIZONA STATE BOARD OF ACCOUNTANCY

Monica L. Peteri e Executive Direc r

The Americans with Disabilities Act: Persons with disabilities may request reasonable accommodations, such as sign language interpreters. Requests should be made as early as possible to allow time to arrange the accommodation.

This document is available in alternative format upon request.

• ARIZONA STATE BOARD

OF ACCOUNTANCY

100 North 151h Avenue, Suite 165

Phoenix, Arizona 85007

Phone(602)364-0804 Fax (602) 364-0903

www.azaccountancy.gov

ARIZONA STATE BOARD OF ACCOUNTANCY 100 N. 15TH Avenue, Suite 165, Phoenix, Arizona 85007

Phone: (602) 364-0804 Fax: (602) 364-0903 www.azaccountancy.gov

June 13, 2016 - 8:15 a.m.

AGENDA

The Board President reserves the right to change the order of items on the agenda, except for public hearings set for a specific time.

During the meeting and upon a vote of the majority of a quorum, the Board may go into executive session to obtain legal advice from the Board's attorney(s) pursuant to A.RS.§ 38-431.03(A)(3) on any items listed on the agenda. Upon a vote of the majority of a quorum, the Board may also go into executive session pursuant to A.RS. § 38-431.03(A)(2) on agenda items 111.B; VII; VIII; IX; XI; XII.G, H, Kand U to discuss or consider records exempt by law from public inspection, including the receipt and discussion of information or testimony that is specifically required to be maintained as confidential by state or federal law. All meeting attendees whose presence is not required in an executive session will be required to leave the meeting room during executive session. Any legal action will take place in open session.

I. CALL TO ORDER

II. CALL TO THE PUBLICThe Board may make an open call to the public during the meeting, subject to reasonabletime, place and manner restrictions, to allow individuals to address the Board on any issuewithin its jurisdiction. Pursuant to A.RS. § 38-431.01 (H), members of the Board are notallowed to discuss or take legal action on matters raised during an open call to the publicunless the matters are properly noticed for discussion and legal actions. However, theBoard may ask staff to review a matter or may ask that a matter be placed on a futureagenda.

Ill. DISCUSS, AMEND AND APPROVE MINUTES A. Discussion and approval of Open Session Minutes from the May 9, 2016 meeting.B. Discussion and approval of Executive Session Minutes from the May 9, 2016 meeting.

IV. DECLARATION OF CONFLICTS OF INTEREST

V. CONSENT AGENDA (The Board may pull any of the following items off the consentagenda to take individual action.) Upon a vote of the majority of a quorum, the Board maygo into executive session on agenda item V, pursuant to A.RS. § 38-431.03(A)(2), todiscuss records exempt by law from public inspection, including the receipt and discussion

ARIZONA STATE BOARD OF ACCOUNTANCY MEETING AGENDA June 13, 2016

Page 2

of information or testimony that is specifically required to be maintained as confidential by state or federal law. Board discussion and legal action on the following items:

A. Recommended for Registration of Firms for the Following Applicants: 1 . Adam Remis

Partner: Adam Remis 10225-E 2. Ann M. Flaherty, CPA

Partner: Ann M. Flaherty 18114-R 3. Bradshaw Mountain Tax Services

Partner: Paul Ruwald 16880-E 4. Bruce A. Bergen, CPA

Partner: Bruce A. Bergen 18061-R 5. Chris Hardison Business Services

Partner: Christopher J. Hardison 18071-R 6. Curtis Lee Thomas, CPA

Partner: Curtis Lee Thomas 1585-E 7. Janell L. Dreyfus, CPA

Partner: Janell L. Dreyfus 18113-R 8. Jeanie Wynn CPA, LLC

Partner: Jeanie Wynn 12089-E 9. Kelli A. Berardi, CPA

Partner: Kelli A. Berardi 17938-E 10. Koeller Thompson CPAs, PLLC

Partner: Benjamin T. Koeller 11649-E 11. Li, Friezen & Grossetta, CPAs, PC

Partner: Thomas P. Friezen 14259-E 12. McFarland-CPA, PC

Partner: Billy E. McFarland, Jr. 11364-E 13. Michael J. Fratantoro CPA PLLC

Partner: Michael J. Fratantoro 16962-R 14. Rida Abbasi, CPA

Partner: Rida Abbassi 18086-E 15. Scott Coombe CPA

Partner: Scott Coombe 17544-E 16. Solidnger Hu LLP

Partner: Xinyuan Hu 17 482-E 17. Thomas E. Scott CPA PLLC

Partner: Thomas E. Scott 3513-E

B. Recommended for Firm Name Change: 1. Issued as: Solid Ground, PC 1220-C

New Name: Solid Ground , PLLC 2. Issued as: Terkelsen, Smith, Tyree & Snell, PLC 2057-L

New Name: Terkelsen, Smith & Tyree, PLC 3. Issued as: Yao & Associates, PLLC 3434-C


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New Name: Atlas CPAs & Advisors, PLLC

C. Request for Firm Cancellation - Do Not Wish to Renew: 1. Dase, Larry D., CPA 4441-S 2. Gaffin, Theodore F., CPA 4458-S 3. Liem & Company, P.C. 1072-C 4. Lucht, Mark A. 4 707-S 5. Scarborough, Bernard, CPA 5628-S 6. TC Consulting LLC 3261-L 7. Vickers, Virginia P., CPA 5734-S

D. Recommended for Cancellation of Certificate per Registrant's Request Not to Renew: 1. Bernard Scarborough 813-E 2. Donna Kathryn Rumph 4833-E 3. Emiko Hosoya 11956-E 4. Frank Ejupi 17265-R 5. James Joseph Converse 2194-E 6. Kathy M. Holden 8169-E 7. Leah Meredith 16462-E 8. Lynn Rhoads Hoffman 5985-E 9. Michael B. Miller 16987-R 10. Michael R. Finnern 11823-E 11 . Philip L. Hasel 2538-E 12. Robert E. Lowe 17123-R

E. Recommended for Reissuance of Certificate because of Name Change: 1 . Issued as: Aurora Carranza 17803-E ; New Name: Aurora Fitzgerald 2. Issued as: Cassander S. Crandall 15654-E; New Name: C. Stephen Crandall 3. Issued as: Laura A. Byrne 13795-E ; New Name: Laura A. Watson 4. Issued as: Meghan L. Smith 17217-E ; New Name: Meghan L. Thompson 5. Issued as: Pat Degnan 18066-R ; New Name: Patrick Degnan

F. Recommendation of the Certification Committee for Approval of Certification by Examination:

1. Bae, Song-Ji 12. Kothari, Sagar 2. Barber, Shawn K. 13. Larsen, Sean 3. Cardella, Michael 14. Li, Anthony 4. Carney, Jessica Raizk 15. Lynch, Adam 5. Cavan, Danielle 16. Mangieri, Jeff 6. Cordero, Nicolas F. 17. Medina, Daniel J. 7. Dierlam, Michael A. 18. Moffitt, Benjamin M. 8. Heins, Courtney Marie 19. Morrison, Christopher Scott 9. Kawamoto, Kristi Marie 20. Nagori, Deepak 10. Keyonnie, Christine M 21. Pahwa, Karan 11. Kolodziej, Justin Matthew 22. Patel, Virendra K.

G.

H.


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23. Schwartz, Dana M.

Recommendation of the Certification Committee Reciprocity based on Substantial Equivalency:

1. Brown, Rebecca A. 2. Collyer, Charles T. 3. Ford, Jeremy 4. Litwin, Jeffrey Stewart

24. Smith, Kasi

for Approval of Certification by

5. Pacey, Jennifer L. 6. Smith, Valerie Michelle 7. Squires, Thomas Patrick 8. Zamora, Dominic J.

Recommendation of the Certification Committee for Approval of Examination Candidates for the Uniform CPA Examination:

1. Agarwal, Deepanshu 31. Neier, Stephanie Lynn 2. Appa, Sarala Devi 32. Olibarria, Xavier 3. Bahety, Hemanshu 33. Patel, Nitu Ashishkumar 4. Bajaj, Sukriti 34. Penaflorida, Rosavilla Uy 5. Batra, Priyal 35. Pina Vega, Maria R. 6. Beri, Aastha 36. Pitman, Amy Lynn 7. Blain, Michael John 37. Prajapati, Rashmita Santosh 8. Chandi, Sneha 38. Richards, Dustin Ty 9. Cheong, Soo Kai 39. Saini, Sanaj 10. Dangel, Sabin 40. Schwertfeger, Kyle James 11. Degrasse, Nora Eileen 41. Shah, Nilesh Kumar 12. Dewan, Akshita Prafulkumar 13. Gallagher, Ryan Alastair 42. Sharma, Pavan

Stanley 43. Singh, Tarvinder Pal 14. Gates, Kevin Darrell 44. Slusher, Kyle Allen 15. Glick, Lauren Ashley 45. Subramani, Kavitha 16. He, Ling 46. Sun, Yuyuan 17. Horne, Michael Alexander 47. Sutaria, Sameer llyas 18. Huynh, Daniel Minh 48. Tadeo, David Cordova 19. Jain, Gauri 49. Teh, Hui Yu 20. Jim, Della Ann 50. Thokchom, Tabitha 21. Kagen, Samuel Aaron 51. Tillard, Adam James 22. Karil, Kevin Andrew 52. Tyagavalli Krishnaswamy, 23. Leasure, Travis Michael Sunitha 24. Leu, Michelle Louise 53. Valleau, Shane Allen 25. Liu, Xiaotong 54. Venkatesan, Tharani 26. Maddineni, 55. Vora, Charmi Kamlesh

Lakshminarayana 56. Walters, David Mathew 27. Martinez, Adam 57. Welsh, Michael Jason 28. Mitchell, Natalia 58. Xie, Yishi 29. Murarka, Vaishali 59. Zhao, Yanni 30. Nallamilli, Lakshmi


Page 5

I. Recommendation of the CPE Advisory Committee for Compliance of the Following Registrants Regarding Random Audit:

1. Anderson, Melvin William 736-E 2. Curran, John P. 8137-R 3. Ebert, Adam J. 12899-E 4. Hardaway, Shawn Paul 16009-E 5. Maynard, Jolene M. 13735-E 6. McCord, Jennifer R. 12412-E 7. Poole, Chie F. 13055-R 8. Porter, Max 15786-E 9. Randall, Robin Bleich 7022-R 10. Villanueva, Brent A. 9726-E 11. Wallace, Jacqui R. 15679-E 12. White, John Paul 11015-R

J. Recommendation of the CPE Advisory Committee for Reinstatement from Expired Status:

1. Long, Richard Jay 6402-R 2. Miller, Dwight Dale 10353-E

K. Recommendation of the Peer Review Oversight Advisory Committee for Approval of the Following Firms:

1. Carnell, William E., P.C. 64-C 2. Davis, Michael A., CPA. LTD. 802-C 3. Guill, Blankenbaker & Lawson, Certified Public Accountant, A Sole Proprietor

6191-S 4. Hanson & Stewart, P.C. 78-C 5. Johnson Goff & Company, PLLC 2105-L 6. Kroemer Company, PLC, The 3103-L 7. Mayfield, Edward, CPA 4218-S 8. Morton CPAs, P.C. 2288-C 9. Padwe, Stephen A., CPA 4274-S 10. Smith, Kevin D., CPA, PLLC 2598-L 11. Turner, Sandra A., CPA, PC 2577-C 12. Varga, James, CPA, PLLC 370-L 13. Wilson, Rodney C., CPA PLLC 3268-L

L. Recommended Approval of Retired Status for the Following Registrants: 1. Cameron, Joan 6201-E 5. Cramsey, Craig Alan 6228-E 2. Castaneda, Lora Rose 6. Danowski, Michael S. 2870-

5595-E E 3. Chapko, Stephen John 7. Dase, Larry D. 2309-E

1237 4-R 8. Delgado, Leonard J. 1342-4. Cockerham, James Arthur E

3600-R


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9. Diedrich, David Charles 2104-R

10. Flynn, Russell E. 2002-R 11. Gaffin, Theodore Fisher

2581-R 12. Hood, Mary-Ellen 11955-R 13. Horne, Robert Charles

1680-E 14. Jones, Mark Wayne 5705-E 15. Kehret, Nancy Kay 6255-E 16. Koelling, Lowell D. 4615-R 17. Mackenzie, Franklin F.

6355-E 18. Meeks, Peter 13570-E 19. Monroe, James W. 1433-R

20. O'Brien, Sean Kelly 5470-E 21. Raghavan, Usha 8831-E 22. Richards, Beverly S. 9715-

E 23. Santora, Lawrence W.

2743-E 24. Selby, John D. 6910-E 25. Sipek, Meridith Paul 1614-R 26. Tizzard, Roderic Dale 383-E 27. Wagner, Mark Rowland

1916-E 28. Westover, Orlando K. 1511-

E 29. Wolfe, Nancy S. 12399-E

M. Recommended for Reactivation of Certificate from Inactive Status: 1. Gundmundsen, Ralph W. 8297-R 2. Handy, Jennifer D. 9689-E 3. Weinman, Dan F. 7569-E

N. Termination of Decision and Order 1. File No. 2016.014; Jacobson, Daniel Bruce

VI. LEADERSHIP REPORT Board leadership staff to provide an update and/or summary on the following items. The listed items are subject to Board discussion and may result in legal action by the Board. A. Executive Director Update

1. Budget Update 2. Agency Operations Update

B. Assistant Director - Regulation and Compliance Update 1. Update on Best Practices for Motions

C. Systems Manager Update 1. Sole Practitioner Firm Registration Late Fee 2. Accountancy Regulatory Management System (ARMS) 3. Security

VII. COMMITTEE RECOMMENDATIONS - COMPLAINT/INITIAL ANALYSIS FILES A. Board to review, discuss and take possible action on the advisory committee

recommendations to close the following files due to no violation(s) of professional standards:

Accounting and Auditing Advisory Committee 1. File No. 2016.122


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2. File No. 2016.123

Tax Advisory Committee 3. File No. 2016.113 4. File No. 2016.114

B. Board to review, discuss and take possible action on the advisory committee recommendations to open investigation file(s) on the following file(s):

Accounting and Auditing Advisory Committee 1. File No. 2016.155

VIII. COMMITTEE RECOMMENDATIONS - INVESTIGATION FILES A. Board to review, and take possible action on the advisory committee recommendations

to close the following files due to there being no violation(s) of professional standards:

Accounting and Auditing Advisory Committee 1. File No. 2015.092; Accounts to You, LLC 2. File No. 2016.026; Watson, CPA, PC

B. Board to review, discuss and take possible action on the advisory committee recommendations to offer a Decision and Order (By Consent) on the following open investigation file(s):

Accounting and Auditing Advisory Committee 1. File No. 2016.127; Scott, Kenneth

IX. COMMITTEE RECOMMENDATIONS - PEER REVIEW A. Board to review, discuss and take possible action on the advisory committee

recommendations to issue administrative letter of concern on the following files:

Peer Review Advisory Committee 1. File No. 2016.151 2. File No. 2016.152 3. File No. 2016.153

X. NOTICES OF UNLAWFUL USE OF THE CPA DESIGNATION A. Board to review, discuss and take possible action on the following files:

1. 2016.115 - Ketelaar, Erik(# 16190) (Relinquished) 2. 2016.116 - Ketelaar Accounting, PLLC (# 3438) (Revoked) 3. 2016.142 - Weinstein, Robert (Not Registered)

XI. REVIEW COMPLAINT AGING REPORT

XII. ITEMS FOR BOARD REVIEW, DISCUSSION AND POSSIBLE LEGAL ACTION


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A. Chartered Global Management Accountant (CGMA) Designation: Board to review whether the designation of CGMA would be considered an unlawful use of the designation pursuant to A.RS.§ 32-747.

B. Response/Non-Response/Untimely Response to Offered Decision and Order (By Consent): Update on status of offered Decision and Order (By Consent), review and consideration of a response or non-response. The Board may vote to take further legal action on the following: 1. File No. 2016.139; Briggs, Dean

C. Review of Compliance/Non-Compliance with CPE Review from Disciplinary Action: Update on CPE requirements of executed Decision and Orders (By Consent), review and consideration of CPE Committee recommendations. The Board may vote to take further legal action on the following: 1. File Nos 2016.028; Shelley, Mark; 2016.027; Shelly International CPA 4367-S; and

2015.080; Shelly, Mark 4242-S 2. File No. 2016.017; McCormick, Marlene

D. Review of Compliance/Non-Compliance with Certification by Examination: 1. Choudhary, Gagan

E. Application for Certification by Exam/Grade Transfer, Recommended Denial by Certification Committee: 1. Durham, Melissa S. 2. Riffle, Ronald A. 3. Young, Alicia Williams

F. Request for Inactive Status: 1. Furlong, Cynthia M. 12901-E 2. Gavel, Eric Michael 16798-E 3. Gibbs, Amanda K. 12258-E 4. Hogg, Amy L. 10072-E 5. Meltz, David William 2281-E 6. Norton, Jennifer A. 14725-E 7. Sahin, Mete 9967-E 8. Sanders, Martin P. 16843-R 9. Schulze, David William 12169-E 10. Wolfe, Nancy S. 12399-E

G. Request for a CPE Waiver/Extension/Exemption and/or Fee Waiver: CPE Extension(s): 1. Holzhauer, Robert E. 9433-R 2. Kane, Taylor Yuson 13947-E


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3. Macarle, Michael 12266-E 4. Maniuszko, Keith C. 13711-E 5. Peterson, Mary A. 7031-R 6. Vose, Ryan W. 10467-E 7. Wexler, Laurence Victor 1023-E

H. Review of Compliance/Non-Compliance with CPE Extension: 1. O'Brien, Joseph 1984-E

I. Request for Retired Status: 1. Ziskin, Sara R. 3089-E

J. Review of Compliance/Non-Compliance with Random CPE Audit Requirements: 1. Smith, Kristen 12906-E 2. Stinnett, Melinda F. 9629-E

K. Request for Extension to Complete a Peer Review: 1. George, Brian R., CPA 4072-S

L. Rescind May 9, 2016 Board Motion that Approved the Following Firm's Compliance with Peer Review: 1. Herb, Nick, Accounting Service, PC 2383-C

M. Rescind March 28, 2016 Board Motion that Denied the Following Applicant's Application for Certification by Reciprocity: 1 . Fitzpatrick, Pamela A.

N. Review of Compliance/Non-Compliance with CPE Requirements and NonResponsiveness: 1. Henley, John R. 3686-E

0. Request for Firm Renewal Refund: 1. Berg, Diane R., CPA, PLLC 3422

P. Annual Meeting Topics: Board to review and discuss ideas for possible annual meeting topics.

Q. Issues from and regarding the National Association of State Boards of Accountancy (NASBA): 1. Amendments to UAA Section 6 Recognition of Foreign Professionals and UAA

Model Rules Article 5 Changes for Examination Exposure Draft.

R. Board Elections: 1. Elections of Officers 2. Signature of Authorization


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S. Review, Discussion and Possible Action Regarding Committee Membership: 1. Continuing Professional Education Advisory Committee

Craig P. Lewandowski 2. Certification Advisory Committee

Anthony R. Gerlach

T. HB 2613 - Regulatory Boards; Licensing; Revisions: Board to review and discuss the requirement that the Arizona Department of Administration (ADOA) conduct a study relating to the transfer of all non-health regulatory boards and occupational licenses issued by state agencies to a new licensing and regulatory division in ADOA.

U. Executive Director Salary: Board to review, discuss, and consider salary of Executive Director and take possible action. Upon a vote of a majority of a quorum of the members, the Board may vote to go into executive session to conduct an evaluation, including discussion or consideration of the performance of the Executive Director, pursuant to A.R.S. § 38-431.03(A)(1).

XIII. SUMMARY OF CURRENT EVENTS

XIV. IDENTIFICATION OF FUTURE MEETING AGENDA ITEMS

XV. ADJOURNMENT

Documents

ARIZONA STATE BOARD Avenue, Suite 165 OF ...asboastorage.blob.core.windows.net/meetings/Board...2016/06/13 · ARIZONA STATE BOARD OF ACCOUNTANCY NOTICE OF MEETING 100 North lS'h