georgia state board of accountancy board meeting: january … · board meeting: january 11, 2017...

GEORGIA STATE BOARD OF ACCOUNTANCY Board Meeting: January 11, 2017

of 5 Accountancy Open Session Board Minutes January 11, 2017

A meeting of the Georgia State Board of Accountancy was held on Wednesday,

January 11, 2017 at the State Accounting Office, 200 Piedmont Avenue, SE, Suite 1604,

West Tower, Atlanta, Georgia.

The following Board members were present:

Julian I. Deal, CPA, Chair

Clayton J. Huffman, CPA, Vice Chair

Ashley Addison, CPA

Michael E. Mixon, CPA

Elizabeth Hardin, CPA

Craig Smith, CPA

Jim Martin, Consumer Member

Board members absent:

None.

Staff present:

Paul Ziga, CPA, Executive Director

Sandy Ferris, Licensing Analyst

Staff absent:

Swan LeGrand-Fleming, Licensing Coordinator

Ayokah Harrison-Holmes, Investigator

Attorney General Representative:

D. Williams-McNeely, Senior Assistant Attorney General

Guests present:

Don Cook, VP, Legislative Affairs, Georgia Society of CPAs

Chairman Deal established a quorum was present at 10:01 a.m. and called the meeting to order.

Open Session Minutes:

Ms. Hardin made a motion to approve the Open Session minutes of the November 9, 2016 Board

as presented. Mr. Mixon seconded the motion. The motion carried unanimously.

Executive Session:

At 10:03 a.m., Ms. Hardin made a motion to enter Executive Session in accordance with

O.C.G.A.43-1-2(k) and 43-1-19(h) to deliberate on applications and investigative matters and to

receive an investigative report. Mr. Martin seconded the motion. Voting in favor of the motion

were those members present who included Chairman Deal, Ms. Addison, Mr. Smith, Mr. Mixon

and Mr. Huffman. No votes were taken in Executive Session.



Open Session:

Chairman Deal declared open session at 12:09 p.m. to vote on discussions held in executive

session.

NASBA Applications:

The following requests from NASBA were reviewed at the November 9, 2016 meeting:

Applicant A.K.: After reviewing the request for reciprocal licensure with special consideration

of the education requirement, Mr. Smith made a motion to refer this applicant to the Attorney

General’s Office for a PRIVATE consent agreement requiring applicant to obtain six hours of

upper-level accounting semester hours by December 31, 2018. Ms. Hardin seconded the motion.

The motion carried unanimously.

Applicant M.S.: After reviewing the request for reciprocal licensure with special consideration

of the education requirement, Mr. Mixon made a motion to approve this applicant for reciprocal

licensure. Mr. Huffman seconded the motion. The motion carried unanimously.

Applicant D.B.: After reviewing the request for initial licensure with special consideration of

the education requirement, Mr. Huffman made a motion to approve this applicant for initial

licensure. Ms. Addison seconded the motion. The motion carried unanimously.

Applicant R.K.: After reviewing the request for initial licensure with special consideration of

the education requirement, Mr. Huffman made a motion to approve this applicant for initial

licensure. Ms. Hardin seconded the motion. The motion carried unanimously.

Applicant D.G.: After reviewing the request for course review, the Board instructed NASBA to

follow the Board Rules. No Board action taken.

Applicant M.J.: After reviewing the request for initial licensure with special consideration of

the education requirement, Mr. Mixon made a motion to deny this applicant for initial licensure

for education requirement. Mr. Huffman seconded the motion. The motion carried

unanimously.

Applicant R&C: After reviewing the request for initial firm licensure with special

consideration of the PCAOB order, Mr. Huffman made a motion to approve this applicant for

initial firm licensure. Ms. Hardin seconded the motion. The motion carried unanimously.

NASBA Examination Requests:

The Board had a discussion regarding the April/May 2017 CPA exam score release. Mr. Smith

made a motion to give NASBA authority to grant an automatic 3-month credit extension for the

April/May 2017 test takers whose 18-month testing window is affected by the delayed score

release of the CPA exam. Ms. Hardin seconded the motion. The motion carried unanimously.



Enforcement Report:

Ms. Addison presented the following enforcement cases requiring board action:

Ms. Addison made a motion to accept the recommendations. Mr. Mixon seconded the motion.

The motion carried unanimously.

ACCT150049 – The Board voted to table.

ACCT170018 – The Board voted to close with no action.

ACCT170019 – The Board voted to close with letter of concern.

ACCT170021 and ACCT170024 – The Board voted to refer these cases to the Attorney General’s Office

for a consent order assessing a $1,000 fine for the individual license and a $6,000 fine for the firm license

with 90 days to reinstate the individual license and 90 days to engage in peer review and start the firm

reinstatement process.

ACCT170023 – The Board voted to close, in compliance.


ACCT170026 – The Board voted to issue a letter of concern.

ACCT170027 - The Board voted to close with no action.


ACCT170030 - The Board voted to close with no action.

ACCT170031 – The Board voted to refer to this case to the Attorney General’s Office for a

consent order assessing a $8,000 fine for the firm with 90 days to reinstate the firm license.

Attorney General’s Report:

Ms. Williams-McNeely presented a status report to the Board of cases and advice referred for

action.

ACCT160008: After reviewing the memo from the Attorney General’s office, Mr. Smith made

a motion to close this case with no action. Ms. Addison seconded the motion. The motion

carried unanimously.

Applicant R.K.: After reviewing the memo from the Attorney General’s office, the board staff

will request additional documentation. This matter is closed in the Attorney General’s office.



ACCT160015: After reviewing the memo from the Attorney General’s office, Mr. Mixon made

a motion to close this case with no action. Mr. Huffman seconded the motion. The motion

carried unanimously.

Approval of Executive Session Minutes:

Ms. Hardin made a motion to approve the Executive Session minutes of the November 9, 2016

Board as presented. Mr. Martin seconded the motion. The motion carried unanimously.

Ratification of Licenses Issued:

Mr. Huffman made a motion to approve the following applications that met certification

requirements. Ms. Hardin seconded the motion. The motion carried unanimously.

The Board approved one hundred eighty-three (183) Certified Public Accountant licenses

(CPA034588 through CPA034770) since the November 9, 2016 Board meeting. The list is

attached and made part of these minutes.

Ms. Hardin made a motion to approve the following applications that met certification

requirements. Mr. Mixon seconded the motion. The motion carried unanimously.

The Board approved twenty-four (24) Public Accounting Firm licenses (ACF006540 through

ACF006563) since the November 9, 2016 Board meeting. The list is attached and made part of

these minutes.

Executive Director’s Report:

Mr. Ziga informed the Board that there are currently 20,255 Active CPAs and 1,812 Active firms

in Georgia.

Mr. Ziga notified the Board that he will be attending the NASBA’s Executive Director

Conference from March 14-16, 2017 in New Orleans, LA.

Mr. Ziga informed the Board that 106 firm licenses were placed in a “Lapsed” status on

December 1, 2016 after the firm renewal period ended. Mr. Smith made a motion to ratify the

Board’s extension of the late renewal period for firms for October and November 2016. Mr.

Mixon seconded the motion. The motion carried unanimously.

Mr. Ziga stated that GSBA is on budget through the first half of the fiscal year.

Mr. Ziga stated that documentation of 2015 CPE Audit results are still being processed.

Board Member Report:

Mr. Smith will create a quarterly newsletter for the Georgia State Board of Accountancy.

CPA LICENSES ISSUED – 11/9/2016 – 1/10/2017 – 183 LICENSES

Last Name First Name Approved Exp. Date Lic #

Bonner Robert 11/10/2016 12/31/2017 CPA034588

Chisholm Sandra 11/10/2016 12/31/2017 CPA034589

Earthman Kelly 11/10/2016 12/31/2017 CPA034590

Erysthee Nedra 11/10/2016 12/31/2017 CPA034591

Hand Stephen 11/10/2016 12/31/2017 CPA034592

Jantz Brian 11/10/2016 12/31/2017 CPA034593

Kochy Jeffrey 11/10/2016 12/31/2017 CPA034594

McConnell Sarah 11/10/2016 12/31/2017 CPA034595

Ortman Jessica 11/10/2016 12/31/2017 CPA034596

Rosales Josue 11/10/2016 12/31/2017 CPA034597

Sena Jason 11/10/2016 12/31/2017 CPA034598

Wright Margaret 11/10/2016 12/31/2017 CPA034599

Berg Mary 11/14/2016 12/31/2017 CPA034600

Cabonce Maria Elizabeth L 11/14/2016 12/31/2017 CPA034601

Hanna Sunju 11/14/2016 12/31/2017 CPA034602

Lansdowne Timothy 11/14/2016 12/31/2017 CPA034603

Schwab Scott 11/14/2016 12/31/2017 CPA034604

Applonie Natalie 11/18/2016 12/31/2017 CPA034605

Barnard Matthew 11/18/2016 12/31/2017 CPA034606

Blackard Daniella 11/18/2016 12/31/2017 CPA034607

Brohm Jordan 11/18/2016 12/31/2017 CPA034608

Brunstad Donna 11/18/2016 12/31/2017 CPA034609

Burch Andrew 11/18/2016 12/31/2017 CPA034610

Chang Ran 11/18/2016 12/31/2017 CPA034611

Dingman Tyler 11/18/2016 12/31/2017 CPA034612

Gao Ryhal Fen 11/18/2016 12/31/2017 CPA034613

Jenkins Benjamin 11/18/2016 12/31/2017 CPA034614

Kim Hanna 11/18/2016 12/31/2017 CPA034615

Kraft Kyle 11/18/2016 12/31/2017 CPA034616

Kuczynski Garrett 11/18/2016 12/31/2017 CPA034617

Lu Sophia 11/18/2016 12/31/2017 CPA034618

Martin Gina 11/18/2016 12/31/2017 CPA034619

Mehta Amber 11/18/2016 12/31/2017 CPA034620

OConnor Stephen 11/18/2016 12/31/2017 CPA034621

Okoro Ugochukwu 11/18/2016 12/31/2017 CPA034622

Perry Jordan 11/18/2016 12/31/2017 CPA034623

Pion Zachary M 11/18/2016 12/31/2017 CPA034624

Raza Ammar 11/18/2016 12/31/2017 CPA034625

Shen Yilun 11/18/2016 12/31/2017 CPA034626

Slate Jessie 11/18/2016 12/31/2017 CPA034627


Tang Khai Shing 11/18/2016 12/31/2017 CPA034628

Tavano Thomas 11/18/2016 12/31/2017 CPA034629

Traylor Glenda Nadine 11/18/2016 12/31/2017 CPA034630

Truong John 11/18/2016 12/31/2017 CPA034631

Wachsler Andrew 11/18/2016 12/31/2017 CPA034632

Wilson Hannah 11/18/2016 12/31/2017 CPA034633

Collins Zachary 12/5/2016 12/31/2017 CPA034634

Hardwick Curtis 12/5/2016 12/31/2017 CPA034635

Jacobs Arielle 12/5/2016 12/31/2017 CPA034636

James Ryan 12/5/2016 12/31/2017 CPA034637

Letts Joshua 12/5/2016 12/31/2017 CPA034638

McWhorter Allie 12/5/2016 12/31/2017 CPA034639

Middleton Shawaunna 12/5/2016 12/31/2017 CPA034640

Murdy Shannon 12/5/2016 12/31/2017 CPA034641

Onsager Alexis 12/5/2016 12/31/2017 CPA034642

Powers Kathleen 12/5/2016 12/31/2017 CPA034643

Robertson Victoria 12/5/2016 12/31/2017 CPA034644

Romney Michelle 12/5/2016 12/31/2017 CPA034645

Scope Brian 12/5/2016 12/31/2017 CPA034646

Smith Lakyn 12/5/2016 12/31/2017 CPA034647

Tenoschok Matthew 12/5/2016 12/31/2017 CPA034648

Vold Shelby 12/5/2016 12/31/2017 CPA034649

Wong Bradley 12/5/2016 12/31/2017 CPA034650

Altamirano Lyanne 12/12/2016 12/31/2017 CPA034651

Anusionwu Edozie 12/12/2016 12/31/2017 CPA034652

Boiko Iryna 12/12/2016 12/31/2017 CPA034653

Dicks Allyson 12/12/2016 12/31/2017 CPA034654

Duncan Jonathan 12/12/2016 12/31/2017 CPA034655

Firmin Preston 12/12/2016 12/31/2017 CPA034656

Franklin Jeffrey 12/12/2016 12/31/2017 CPA034657

Futral Stephen 12/12/2016 12/31/2017 CPA034658

Gu Dongdi 12/12/2016 12/31/2017 CPA034659

Herbert Daniel 12/12/2016 12/31/2017 CPA034660

Lee Seung Hee 12/12/2016 12/31/2017 CPA034661

Liang Liangkai 12/12/2016 12/31/2017 CPA034662

Mahoney Tyler 12/12/2016 12/31/2017 CPA034663

Morozin Erica 12/12/2016 12/31/2017 CPA034664

Reisman Nicole 12/12/2016 12/31/2017 CPA034665

Rosen Jake 12/12/2016 12/31/2017 CPA034666

Sanchez Leslie 12/12/2016 12/31/2017 CPA034667

Shankle Nathan 12/12/2016 12/31/2017 CPA034668


Skelton Thomas 12/12/2016 12/31/2017 CPA034669

Souther Steven 12/12/2016 12/31/2017 CPA034670

Strickland Tracey 12/12/2016 12/31/2017 CPA034671

Vo Anh 12/12/2016 12/31/2017 CPA034672

Ward Mary 12/12/2016 12/31/2017 CPA034673

Anderson Brittany 12/16/2016 12/31/2017 CPA034674

Bradford Scott 12/16/2016 12/31/2017 CPA034675

Bruder Leslie 12/16/2016 12/31/2017 CPA034676

Buntichai Benya 12/16/2016 12/31/2017 CPA034677

DAries Natalia 12/16/2016 12/31/2017 CPA034678

DeVos Kristen 12/16/2016 12/31/2017 CPA034679

Fountain Mitoya 12/16/2016 12/31/2017 CPA034680

Gibbs Harold 12/16/2016 12/31/2017 CPA034681

Gleason Mary 12/16/2016 12/31/2017 CPA034682

High Travis 12/16/2016 12/31/2017 CPA034683

Jariwala Ankita 12/16/2016 12/31/2017 CPA034684

Johnson Kristina 12/16/2016 12/31/2017 CPA034685

Kato Shingo 12/16/2016 12/31/2017 CPA034686

Kim Rachel 12/16/2016 12/31/2017 CPA034687

LaHood Zachary 12/16/2016 12/31/2017 CPA034688

Landis Cassie 12/16/2016 12/31/2017 CPA034689

Lee Dong Hoon 12/16/2016 12/31/2017 CPA034690

Lesane Jasmine 12/16/2016 12/31/2017 CPA034691

Machisko Hannah 12/16/2016 12/31/2017 CPA034692

Maclin Ashley 12/16/2016 12/31/2017 CPA034693

Mojena Hector 12/16/2016 12/31/2017 CPA034694

Ni Yukai 12/16/2016 12/31/2017 CPA034695

Reed Julie 12/16/2016 12/31/2017 CPA034696

Reppert Victoria 12/16/2016 12/31/2017 CPA034697

Robinson Kelly 12/16/2016 12/31/2017 CPA034698

Rosado Anamaria 12/16/2016 12/31/2017 CPA034699

Ruttinger Alicia 12/16/2016 12/31/2017 CPA034700

Shih Jiayu 12/16/2016 12/31/2017 CPA034701

Smith Lindsey 12/16/2016 12/31/2017 CPA034702

Terry Frederick 12/16/2016 12/31/2017 CPA034703

Tuttle Melanie 12/16/2016 12/31/2017 CPA034704

Watts Steven 12/16/2016 12/31/2017 CPA034705

Wilder Keeley 12/16/2016 12/31/2017 CPA034706

Williams Mary 12/16/2016 12/31/2017 CPA034707

Yee-Kee Desmond 12/16/2016 12/31/2017 CPA034708

Zhang Tina 12/16/2016 12/31/2017 CPA034709


Ambery Jonathan 12/22/2016 12/31/2017 CPA034710

Archerd Kelly 12/22/2016 12/31/2017 CPA034711

Arnold Sarah 12/22/2016 12/31/2017 CPA034712

Best Brandon 12/22/2016 12/31/2017 CPA034713

Bradstreet Lucas 12/22/2016 12/31/2017 CPA034714

DeFranco Courtney 12/22/2016 12/31/2017 CPA034715

Duff Dillon 12/22/2016 12/31/2017 CPA034716

Evans John 12/22/2016 12/31/2017 CPA034717

Farmer Patricia 12/22/2016 12/31/2017 CPA034718

Halim Candace 12/22/2016 12/31/2017 CPA034719

Jackson Hunter 12/22/2016 12/31/2017 CPA034720

Kirkpatrick Evan 12/22/2016 12/31/2017 CPA034721

Lanois Richard 12/22/2016 12/31/2017 CPA034722

Miles Christopher 12/22/2016 12/31/2017 CPA034723

Morris Jacob 12/22/2016 12/31/2017 CPA034724

Pham Nguyen Huong 12/22/2016 12/31/2017 CPA034725

Pittman Stewart 12/22/2016 12/31/2017 CPA034726

Roberts Thomas 12/22/2016 12/31/2017 CPA034727

Roddy Austin 12/22/2016 12/31/2017 CPA034728

Verma Anirudh 12/22/2016 12/31/2017 CPA034729

Walker Andrew 12/22/2016 12/31/2017 CPA034730

Wilson Claire 12/22/2016 12/31/2017 CPA034731

Bennett Zack 12/30/2016 12/31/2017 CPA034732

Bisnauth Alison 12/30/2016 12/31/2017 CPA034733

Blake Sedrick 12/30/2016 12/31/2017 CPA034734

Chilton Connor 12/30/2016 12/31/2017 CPA034735

Chun In 12/30/2016 12/31/2017 CPA034736

Clever Chelsea 12/30/2016 12/31/2017 CPA034737

Farrell Casey 12/30/2016 12/31/2017 CPA034738

Franco Samantha 12/30/2016 12/31/2017 CPA034739

Gross John 12/30/2016 12/31/2017 CPA034740

Han Stephen 12/30/2016 12/31/2017 CPA034741

Hansen Matthew 12/30/2016 12/31/2017 CPA034742

Idowu Yewande 12/30/2016 12/31/2017 CPA034743

Jenkins Queena 12/30/2016 12/31/2017 CPA034744

Kamga Nguettabla 12/30/2016 12/31/2017 CPA034745

Keddie Daniel 12/30/2016 12/31/2017 CPA034746

Lang Eric 12/30/2016 12/31/2017 CPA034747

Lau Darren 12/30/2016 12/31/2017 CPA034748

Lightfoot Tishka 12/30/2016 12/31/2017 CPA034749

Lutrick Kathryn 12/30/2016 12/31/2017 CPA034750


Mantegna Christian 12/30/2016 12/31/2017 CPA034751

Martin Nathaniel 12/30/2016 12/31/2017 CPA034752

Mathis Christopher 12/30/2016 12/31/2017 CPA034753

McNeal Sean 12/30/2016 12/31/2017 CPA034754

Meherin Margaret 12/30/2016 12/31/2017 CPA034755

Oakley Josiah 12/30/2016 12/31/2017 CPA034756

Omotoso Olurotimi 12/30/2016 12/31/2017 CPA034757

Osiegbu Awoyo 12/30/2016 12/31/2017 CPA034758

Ridenour Adam 12/30/2016 12/31/2017 CPA034759

Rymer Zachary 12/30/2016 12/31/2017 CPA034760

Santamour John 12/30/2016 12/31/2017 CPA034761

Schatz Sherry 12/30/2016 12/31/2017 CPA034762

Scott Monet 12/30/2016 12/31/2017 CPA034763

Shen Xuzhe 12/30/2016 12/31/2017 CPA034764

Shreve Nathan 12/30/2016 12/31/2017 CPA034765

Tang Lin 12/30/2016 12/31/2017 CPA034766

Timmer Marla 12/30/2016 12/31/2017 CPA034767

Weems Benton 12/30/2016 12/31/2017 CPA034768

Whitesides Chesley 12/30/2016 12/31/2017 CPA034769

Williams Nicole 12/30/2016 12/31/2017 CPA034770

FIRM LICENSES ISSUED – 11/9/2016 – 1/10/2017 – 24 LICENSES Firm Name Lic # Approved Exp. Date

Mind Your Business Consulting ACF006563 12/30/2016 6/30/2018

TriMerge Consulting Group, PA ACF006562 12/30/2016 6/30/2018

Paritz & Company, P.A. ACF006561 12/30/2016 6/30/2018

Steven D. Eisenberg CPA, P.A ACF006560 12/30/2016 6/30/2018

D Arcangelo & CO., LLP ACF006559 11/10/2016 6/30/2018

Metro CPAs & Associates ACF006558 9/9/2016 6/30/2018

Randolph W. Gass, C.P.A. ACF006557 11/29/2016 6/30/2018

EHW Accounting Services, LLC ACF006556 11/29/2016 6/30/2018

Akram & Associates PLLC ACF006555 11/29/2016 6/30/2018

Templeton & Company, LLP ACF006554 11/29/2016 6/30/2018

Alerding & Co., LLC ACF006553 11/29/2016 6/30/2018

Matthew H. Lindsey CPA ACF006552 11/29/2016 6/30/2018

Anderson Accounting, LLC ACF006551 11/29/2016 6/30/2018

Sparkmon Advisory Services, LLC ACF006550 11/29/2016 6/30/2018

Global Executive ManageMent Solutions ACF006549 11/29/2016 6/30/2018

Nolen & Associates, PLLC ACF006548 11/29/2016 6/30/2018

Shirley Langley CPA ACF006547 11/10/2016 6/30/2018

Frost, PLLC ACF006546 11/10/2016 6/30/2018

Charles R. Cox, P.C., CPA ACF006545 11/10/2016 6/30/2018

Michael Wayne Ahart CPA ACF006544 11/10/2016 6/30/2018

Jennings Advisors, LLC ACF006543 11/10/2016 6/30/2018

R A Moore, CPA ACF006542 11/10/2016 6/30/2018

Burkett Burkett & Burkett, Certified Public Accoun ACF006541 11/10/2016 6/30/2018

Myers CPA, LLC ACF006540 11/10/2016 6/30/2018

georgia state board of accountancy board meeting: january … · board meeting: january 11, 2017...

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