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ARIZONA STATE BOARD OF ACCOUNTANCY NOTICE OF MEETING 100 North 15th 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, February 8, 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 2 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 February 1, 2016 ARIZONA STATE BOARD OF ACCOUNTANCY 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.

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Page 1: ARIZONA STATE BOARD North Avenue, Suite Phoenix, Arizona OF …asboastorage.blob.core.windows.net/meetings/Board... · 2016-02-01 · ARIZONA STATE BOARD OF ACCOUNTANCY NOTICE OF

ARIZONA STATE BOARD OF ACCOUNTANCY

NOTICE OF MEETING

100 North 15th 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, February 8, 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 2 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 February 1, 2016

ARIZONA STATE BOARD OF ACCOUNTANCY

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.

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ARIZONA STATE BOARD OF ACCOUNTANCY

100 North 15th 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

February 8, 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.R.S. § 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.R.S. § 38-431.03(A)(2) on agenda items III.B, VIII.A-B, IX.A.-B, XII.D.-J, XII.P.1, XII.Q.2 and XII.R 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 PUBLIC The Board may make an open call to the public during the meeting, subject to reasonable time, place and manner restrictions, to allow individuals to address the Board on any issue within its jurisdiction. Pursuant to A.R.S. § 38-431.01(H), members of the Board are not allowed to discuss or take legal action on matters raised during an open call to the public unless the matters are properly noticed for discussion and legal actions. However, the Board may ask staff to review a matter or may ask that a matter be placed on a future agenda.

III. DISCUSS, AMEND AND APPROVE MINUTES

A. Discussion and Approval of Open Session Minutes from the January 11, 2016 meeting B. Discussion and Approval of Executive Session Minutes from the January 11, 2016

meeting

IV. DECLARATION OF CONFLICTS OF INTEREST

2016 – BOARD MTG DATES: 3/28/2016 5/9/2016 6/13/2016 8/25-26/2016 9/26/2016 11/7/2016 12/5/2016

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V. CONSENT AGENDA (The Board may pull any of the following items off the consent agenda to take individual action.) Upon a vote of the majority of a quorum, the Board may go into executive session on agenda item V pursuant to A.R.S. § 38-431.03(A)(2) to discuss 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. Board discussion and legal action on the following items:

A. Recommended for Registration of Firms for the Following Applicants (Meet the

Requirements of A.R.S. § 32-731): 1. Accounting and Tax Solutions

Partner: Imran Fazil 17899-E 2. Armand Slason, CPA

Partner: Armand R Slason II 17927-E 3. Avi Beliak, CPA

Partner: Avi Beliak 17345-E 4. CCR Management LLC

Partner: Cordell C. Rogers 13201-E 5. Dennis A. Endres CPA PLLC

Partner: Dennis A. Endres 13881-R 6. Lora L. Van Sickle CPA PLLC

Partner: Lora Lynn Van Sickle 11773-R 7. Martin Levandusky CPA PLLC

Partner: Martin Levendusky 11510-E 8. Michael L. Young, CPA

Partner: Michael Lee Young 5021-R 9. Rene Hearn, CPA 12609-E 10. RMS Advisory Services, PLLC

Partner: Richard M. Skufza 4965-E 11. Robert E. Mikkelsen, CPA

Partner: Robert Mikkelsen 16889-R 12. Sahar T. Clancy, CPA, PLLC

Partner: Sahar Theresium Clancy 13960-E 13. Sahuaro Bookkeeping & Tax

Partner: Nona D'Anna 13065-E B. Recommended for Firm Name Change:

1. Accounting & Financial, PLLC From: Accounting and Financial Solutions, PLLC Partner: Mark R. Stewart 9843-E

2. Cordova, Jones & Patel, P.C. From: Cordova, Jones, Patel & Ruben P.C. Partner: Douglas Barr Jones 4794-E

3. Luster Rogers Layton, PLC From: Luster Rogers Co., CPA, PLC Partner: Steven C. Luster 2124-E

4. Schlottman CPA PLC

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From: Schlottman CPA'S P.L.C. Partner: Keith D. Schlottman 8370-R

5. Taxman CPAs PC From: Taxman CPAs PLLC Partner: Mark E. Renberg 15875-R

6. Vestboard, PLLC From: Pyramid Financial & Tax PLLC Partner: Jordan I. Taylor 15028-E

C. Request for Firm Cancellation – Do Not Wish to Renew – A.R.S. § 32-730.02:

1. Accounting Principal 5482-S 2. Cathy A. Knudsen, CPA, PLLC 3085-L 3. Cervantes CPA Firm, PC 2187-C 4. Douglas Healthcare, LLC 3060-L 5. Field Lawdahl, PLLC 2584-L 6. Lori Ann Mennella, CPA 4529-S 7. Morris A. Kaplan, CPA 4573-S 8. Patricia J. Soucy, CPA 5718-S 9. Saguaro Accounting & Bookkeeping PLLC 3215-L 10. Timothy J. Hyland, CPA 4518-S

D. Recommended for Cancellation of Certificate per Registrant’s Request Not to Renew –

A.R.S. § 32-730.02: 1. Amber M. Burton 17280-E 2. Debra Lee Stone 6215-R 3. Douglas J. Yeskey 11264-E 4. Gary Wayne Smith 10687-R 5. Joyce Ann Martin 8331-E 6. Kaitlynn Tsai 15959-E

E. Recommended for Reissuance of Certificate because of Name Change:

1. Issued as: Mary J. Jordan 9479-E ; New Name: Mary J. Solorzano 2. Issued as: Michele L. Pace 11352-E ; New Name: Michele L. Simphoukham 3. Issued as: Marisa Manzer 17751-E ; New Name: Marisa Moxon 4. Issued as: Liana J. Barrett 16439-E ; New Name: Liana J. Johnson

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

Examination – A.R.S. § 32-721(B):1. Andrea Lawson 2. Angie L. Weishaar 3. Anh N. Lee 4. Ariel L. Johnson 5. Brandon W. Holmes 6. Bridgette Leyva 7. Carlos Recendez 8. Daniel R. Curtis

9. Daniel T. LaCroix 10. David J. Pock 11. David M. Beckman 12. David S. Hakes 13. Federico Bryner 14. Gautam Gupta 15. Huifen Li 16. Jackilyn M. Steinberger

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17. Joshua L. Mortensen 18. Julia Laphang Un 19. Kevin Daniel Kuhlman 20. Kyle Eric LaPointe 21. Kyle Vasey 22. Lisa Best 23. Maile T. Hoffmann 24. Mark S. Krysiak 25. Michael Bisbee 26. Michael Crismon

27. Randall Richard Barnett 28. Rebecca Allison 29. Samantha Crum 30. Shaun M. Light 31. Skye M. Escobar 32. Stacie L. Witten 33. Stephanie Johnson 34. Steven Schnieders 35. Trish M. De Guzman 36. Troy Michael Anderson

G. Recommendation of the Certification Committee for Approval of Certification by

Examination by Grade Transfer – A.R.S. § 32-721(B): 1. Meenaz Pagdiwala 2. Sony Joseph

H. Recommendation of the Certification Committee for Approval of Certification by

Reciprocity based on Substantial Equivalency – A.R.S. § 32-721(C)(1): 1. Anna Niemkiewics 2. Brian E. Bender 3. Devon F. Hinman 4. Gregory C. Boynton 5. Jacinth S. Vidinha 6. Jesse Thompson 7. John D. Groess 8. Kevin J. Chapman 9. Mark R. Goldstick 10. Michelle Lynn Lewis 11. Ryan P. Giolitto 12. Sean Drolet 13. Sonia K. Andrews

I. Recommendation of the Certification Committee for Approval of Certification by

Reciprocity – A.R.S. § 32-721(C)(2): 1. Judy Kelloff 2. Lisa Adams 3. Lori A. Terra 4. Taylor A. Mitchell

J. Recommendation of the Certification Committee for Approval of Examination

Candidates for the Uniform CPA Examination – A.R.S. § 32-723: 1. Aditya Goyal 2. Akhilesh Arun Udas 3. Alexandra Jaye Ricks 4. Alexis Marie Maloney 5. Amish Kirit Kampani

6. Amit Pankaj Shah 7. Amol Satyanarayan Desai 8. Anand Kumar Pandya 9. Arpitha Mandayam Kadubi 10. Arturo Garza

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11. Ashley Erinn Elizabeth Nobis

12. Aswathy Thazhe Puthiyottil 13. Benjamin Rieck 14. Benjamin Thomas Brewster 15. Bian Wu 16. BingBing Yang 17. Brett H. Dusek 18. Cameron Jonathan Heath 19. Cayley Grace Mclean 20. Christen Margaret Theriault 21. Christopher James

Fammartino 22. Clarissa Ortega 23. Daniel Timothy Blackwell 24. Deblina Majumder 25. Deepak Bharat Pimparkar 26. Devaja S. Naik 27. Erin Hyde 28. Esha Harish Patel 29. Eugene Clemence Pape 30. Faraz Khan 31. Hubert Frank Gourgue 32. Humanshu Valecha 33. HyeJun Park 34. Jae Woo Jung 35. Jared Sean Hirschl 36. Joel Peter Satish Dsouza 37. Jordan Swartz 38. Julie Christine Anderson 39. Justin Michael Janssen 40. Karada Uma Shankar Patro 41. Katherine Elizabeth

Petruszak 42. Kim M. Proctor 43. Kolapur Balaji Mamatha

Singh 44. Kristie Rose Martorano 45. Kyle David Mohr

46. Maria Clarissa Calonge 47. Marlena Russane Sigue

Nardi 48. Maulisha Pankaj Kotak 49. Meghna Malhotra 50. Michelle Benson Kim 51. Mohammaed Ibrahim Ali 52. Natalie Nhat Doan 53. Nathan Samuel Ticich 54. Niraj Dugar 55. Paola Giselle Gerken 56. Pavan Kumar Tirumella 57. Phuong Nguyen 58. Pooja Bhavesh Mehta 59. Praveen Kumar Munigala 60. Rachel Whitney Wagner 61. Rahul Shriram Shah 62. Ryan Anthony Page 63. Ryan Nathan Pape 64. Samantha Tess Wenzel 65. Saskia Frederika Davies 66. Shanmugam Katna 67. Shashank Prashantkumar

Agarwal 68. Sherry Lynnette Staggs 69. Sonia Cleveland 70. Susan Fay Martinez 71. Tanzila Sajid 72. Tawanna Charlton 73. Thomas Raymond Cabral 74. Thomas Richard Daniels 75. Tyler Allen Henkel 76. Velmurugan Kanniappan 77. Venkat Ramana Talala 78. Venkata Ramesh Gubbala 79. Vishal Ghanate Suresh 80. Wenlong Guo 81. Yuji Yin

K. Recommendation of the CPE Advisory Committee for Compliance of the Following

Registrants Regarding Random Audit (A.A.C. R4-1-453): 1. Brett C. Baker 15323-E 2. Cynthia A. Hanson 7834-E 3. Cynthia L. Kozda 16555-E

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4. David M. Eck 9534-R 5. Eric Jon Salnas 13744-E 6. Gary T. Daniels 10264-E 7. James H. Hill 13975-E 8. Jeffrey S. Kubiak 12213-E 9. John H. Olson 1489-E 10. Joyce A. Rolfes 5555-E 11. Julie A. Cantrell 7816-E 12. Lidia Panayotova 16830-E 13. Marlene H. Kinsella 16635-R 14. Patricia A. Mitchell 13494-R 15. Richard Joseph Valdivia 2899-E 16. Tracy M. Greer 8563-E

L. Recommendation of the Peer Review Oversight Advisory Committee for Approval of the

Following Firms in Compliance with A.A.C. R4-1-454: 1. Acosta, R.C. & Assoc., CPA'S, P.C. 641-C 2. Becker, Linda M., P.C. 557-C 3. Biltmore Tax & Accounting Solutions, LLC 1120-C 4. Evans & Baldwin, P.C. 677-C 5. Fiddler, Certified Public Accountant 4678-S 6. Finger, Kaplan & Matson, P.C. 122-C 7. Gonzales, Florentino J., CPA, P.C. 679-C 8. Heidenreich & Heidenreich CPA'S PLLC 2099-P 9. Johnson & Bull, CPA's, PLLC 2716-L 10. Loney, Steven D., CPA, P.C. 698-C 11. Mack & Rohwedder, PC 3045-L 12. Rives, Charles R., CPA, P.C. 304-C 13. Rogers, Janelle, CPA PC 2541-C 14. Telfer, Marie Annette, CPA, P.C. 2263-C

M. Request for Reinstatement from Canceled or Expired Status – A.R.S. §§ 32-730.02 and

32-730.03 1. Ana Gabriella Passaseo 12510-E 2. Catherine A. McBride 9643-R 3. Darren MacDonald 11456-E 4. David M. King 13430-R 5. Lawrence DeCristofaro 6504-E 6. Marsha L. Jensen 10981-E 7. Roy P. Layton 14103-E 8. Scott C. Emerson 12750-E

N. Recommended Approval of Retired Status for the Following Registrants –

A.R.S. § 32-730.04: 1. Andy Ray 15275-R

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2. Anilkumar G. Tijoriwala 5475-E 3. Anthony M. Gin 2615-E 4. Daniel G. Ellis 8249-E 5. David Oliver Hill 1602-E 6. Earl Eugene Bray 2127-E 7. Eddy Wong 2127-E 8. G. Eugene Isaak 755-R 9. Gordon D. Haverstock 7701-E 10. James F. McManus 7942 - R 11. Joan E. Poortstra 13496-R 12. Joan Elizabeth Donnelly 3353-E 13. Linda B. Hancock 5969-E 14. Lori Ann Mennela 5734-R 15. Mary L. Lewellen 2015-E 16. Michele Mary Kepers 3537-E 17. Morris A. Kaplan 1214-E 18. Nadine A. Bangerter 8507-R 19. Penny S. Rhoads 2969-E 20. Richard Allen Kerley 4236-R 21. Richard Dean Guest 2990-E 22. Susan K. Cyran 7272-E 23. Susan K. Van Boven 3969-R 24. Thaddeus E. Osowski 2477-R

O. Recommended for Reactivation of Certificate from Inactive Status – A.R.S. § 32-

730.01(C): 1. Allison L. Pedro 2. Jennifer Woodford Tait 3. Daniel Ray Hammons

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 3. Modernization Update

B. Systems Manager 1. Exam Applicant Data Security Update

VII. LEGISLATIVE UPDATE

Barry Dill and/or Marcus Dell’Artino, Board lobbyists, 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. HB 2014 - Electronic documents; state agencies

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B. HB 2100 - State agency reports; electronic submission C. HB 2337 - Regulation; deficiencies; opportunity to correct D. HB 2353 - Regulatory boards; sunrise; draft legislation E. HB 2448 - Audits; accountants; reciprocity privilege F. HB 2450 - Expedited rulemaking; outdated rules G. HB 2487 - State agencies; pre-application authorization; limitations H. HB 2501 - Health regulatory boards; transfer; DHS I. HB 2520 - Professional licensure; reciprocity; military spouses

VIII. COMMITTEE RECOMMENDATIONS – COMPLAINT/INITIAL ANALYSIS FILES

A. Board to review, discuss and take possible legal action on the advisory committee recommendation to close the following file due to no violation(s) of professional standards:

Tax Advisory Committee 1. File No. 2016.040

B. Board to review, discuss and take possible legal action on the advisory committee and

Board Staff recommendations to open investigation file(s) on the following file(s): Tax Advisory Committee 1. File No. 2016.042 2. File No. 2016.043 3. File No. 2016.044 4. File No. 2016.045 5. File No. 2016.068

IX. COMMITTEE RECOMMENDATIONS – INITIAL ANALYSIS & INVESTIGATION FILES

A. Board to review, and take possible legal action regarding the advisory committee recommendation to close the following file due to no violation(s) of professional standards, and to consider additional possible legal action regarding the registrant’s untimely response to complaint:

Tax Advisory Committee 1. File No. 2016.025; Buttke, Charles

B. Board to review, discuss and take possible legal action on the advisory committee

recommendations to offer a Decision and Order (By Consent) on the following file(s):

Tax Advisory Committee 1. File No. 2015.097; Becker Accounting, L.L.C. 2. File No. 2016.068

X. NOTICE OF UNLAWFUL USE OF THE CPA DESIGNATION

A. Board to review, discuss and take possible legal action on the following files:

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1. File No. 2016.059; Quarante, Dino 2. File No. 2016.074; Bernabe, Fedelyne

XI. REVIEW COMPLAINT AGING REPORT

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

A. Recommendation from Peer Review Oversight Advisory Committee (PROAC)

Regarding Statements on Standards for Accounting and Review Services (SSARS) No. 21 Update from Timothy R. Coffey, Chairperson of PROAC, regarding process for regulating CPAs who are not currently using SSARS No. 21 in light of December 28, 2015 letter from the Board.

B. Consideration to Expand the Scope of Discussion of Medical Marijuana Dispensaries Beyond Audits to Other Services

C. Registration Requirements (A.R.S. §§ 32-701, et seq. and A.A.C. R4-1-101, et seq.) Update from John C. Todd, II, Chairperson of the Law Review Advisory Committee, regarding registration requirements, peer review, and the practice of public accounting.

D. Recommendations from the Tax Advisory Committee to Direct the AAG to File

Complaints and Notices of Hearing for the Following Files: 1. File No. 2015.099; White, Tiffany 2. File No. 2015.100; White, Tiffany 3. File No. 2016.042 4. File No. 2016.043

E. Untimely Response to Offered Decision and Order (By Consent)

Update on status of offered Decision and Order (By Consent), review and consideration of an untimely response. The Board may vote to take further legal action on the following: 1. File Nos. 2015.074 and 2015.094; Renberg, Mark

F. Settlement Offer

1. File No. 2016.014; Daniel Bruce Jacobson and Daniel B. Jacobson, CPA

G. Notice of Operation of an Unregistered Firm(s) 1. File No. 2016.049; Partridge, Joy 2. File No. 2016.074; Fiddler, Eric

H. Notice of Operation of an Unregistered Firm and Misleading Firm Name – A.A.C. R4-1-

455.03(D)(2) 1. File No. 2016.063; Mathews, Charles

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I. Application for Registration of Firm – A.R.S. § 32-731 – and Notice of Operation of an Unregistered Firm 1. Firm: Vestpointe Wealth Management, LLC

Partner: Joseph I. McCabe III 8988-E 2. File No. 2016.053; McCabe, Joseph I.

J. Termination of Decision and Order on February 14, 2016 Board to determine if the requirements of the Decision and Order have been met for the

following registrants: 1. File No. 2011.057; McLane, Charles, A. 2. File No. 2012.036; Deak, Brian, L.

K. Rescind December 7, 2015 Board Motion to Approve Firm Application Due to Prior

Board Approval on August 20, 2015 1. Roger Heywood PLC 6115-L

Partner: Roger L. Heywood 6181-E

L. Application for Uniform CPA Examination, Recommended Denial by Certification Committee – A.R.S. § 32-723: 1. Ines Salas Castillo

M. Application for Certification by Exam/Grade Transfer, Recommended Denial by

Certification Committee – A.R.S. § 32-721 1. Michael J. Miller

N. Application for Certification by Reciprocity based on Substantial Equivalency, Deferral

by Certification Committee – A.R.S. § 32-721(C)(1) – and Application for Firm Registration 1. Lawrence J. Evans 2. Firm: LJ Evans, LLC

Partner: Lawrence J. Evans

O. Request for Inactive Status – A.R.S. § 32-730.01 1. Colleen Maxwell Ball 3704-E 2. Jeremiah Jolicoeur 15518-E 3. Jesse L. Russo 9082-E 4. Julie E. Kinart 9249-E 5. Kurt Douglas Baethke 11293-E 6. Lee J. Pasko 15670-E 7. M. Susan Perkins 6666-E 8. Marla J. Boone 12065-E 9. Thomas C. Hochhausler 11809-R 10. Yuriko Hoenshell 17404-R

P. Request for Inactive Status and/or Fee Waiver – A.R.S. § 32-730.01

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1. Twyla R. Bowman 10899-E

Q. Request for a CPE Waiver/Extension/Exemption and/or Fee Waiver – A.R.S. § 32-730(B) & (C)

CPE Extension(s):

1. Gerard K. Vogel 6675-E 2. Holly Michele Miller 11169-E 3. Penny Jessup 9573-E

CPE Exemption(s):

4. Abigail A. Tolby 10156-E

R. Request for Retired Status (A.R.S. § 32-730.04) and/or Fee Waiver (A.R.S. § 32-730) 1. Albert Savannus White III 815-E 2. Steven F. Miller 1304-E

S. Application for Reinstatement from Expired Status, Recommended Denial by

Continuing Professional Education Committee – A.R.S. § 32-730.03 1. Martin Jacy Montes 17487-E

T. Review of Compliance/Non-Compliance with Random CPE Audit Requirements –

A.A.C. R4-1-453 1. Melinda F. Stinnett 9629-E 2. Peter J. Gendron 10808-R

U. Annual Meeting Topics

Board to review and discuss ideas for possible annual meeting topics.

V. National Association of State Boards of Accountancy (NASBA) Issues 1. NASBA’s 34th Annual Conference for Executive Director’s and Board Staff, March

15 – 17, Tucson, AZ – Consideration of Executive Director’s attendance 2. NASBA’s 21st Annual Conference for Board of Accountancy Legal Counsel, March

15 – 17, Tucson, AZ – Consideration of Attendance by Assistant Attorney General and Assistant Director of Regulation and Compliance

3. Information Regarding Candidate Uniform CPA Exam Fees during 2016, 2017 and 2018

W. Executive Director Performance Evaluation

Board to conduct an evaluation, including review, discussion, and consideration of, and take possible legal action regarding the performance of the Executive Director. 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).

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Arizona State Board of Accountancy Agenda February 8, 2016

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XIII. SUMMARY OF CURRENT EVENTS

XIV. DISCUSSION OF ITEMS TO BE PLACED ON FUTURE MEETING AGENDAS XV. ADJOURNMENT