MINUTES OF THE KANSAS BOARD OF ACCOUNTANCY 9:00 AM APRIL 26, 2013 LANDON STATE OFFICE BUILDING TOPEKA, KS
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1 MINUTES OF THE KANSAS BOARD OF ACCOUNTANCY 9:00 AM APRIL 26, 2013 LANDON STATE OFFICE BUILDING TOPEKA, KS 1. ADMINISTRATIVE MATTERS: A. CALL TO ORDER: Jeffrey A. Leiserowitz, CPA, Chair, called the meeting to order. Board members in attendance were Mr. Leiserowitz; Denise Denning, CPA; Kathryn Mitchell, CPA; Patricia O Sullivan, Public Member; Rodney Van Norden, CPA; and T. C. Anderson, Public Member; Susan Somers, Executive Director; Darin Conklin, General Counsel to the Board; Karen Mitchell, Kansas Society of CPAs; and Joyce Schartz, Public Accountants Association. Also attending as guests of Ms. O Sullivan were Maria Green and Colin Lawter, students from Wichita State University. B. CONSENT CALENDAR: The Board reviewed the minutes of the January 18, 2013 meeting; reciprocity certificates/permits to practice/firm registrations; and the March 31, 2013 financials. Ms. O Sullivan moved and Ms. Denning seconded to approve the Consent Calendar. Upon a vote, the motion 2. CPA EXAM: A. The Board reviewed the grades from the January/February testing window. Ms. Mitchell moved and Mr. Van Norden seconded to ratify the grades. Upon a vote, the motion B. The Board reviewed the statistics from the January/February 2013 testing window. No action was required to be taken. C. The Board reviewed a request from Madalen Jackle submitted pursuant to K.A.R , for waiver of the necessity of completing a course in production, operations research or applications of quantitative techniques to business problems. Ms. O Sullivan moved, and Mr. Van Norden seconded to deny the request for lack of good cause. Upon a vote, the motion D. The Board reviewed a request from Kevin Sullivan submitted pursuant to K.A.R , for waiver of the necessity of completing 3 hours of accounting elective course requirements. Ms. O Sullivan moved, and Ms. Denning seconded to approve the request, based upon Mr. Sullivan s work experience. Upon a vote, the motion 1
2 E. The Board reviewed a request from Amanda Reeves submitted pursuant to K.A.R , for waiver of the necessity of completing a marketing course. Ms. O Sullivan moved, and Ms. Mitchell seconded to deny the request for lack of good cause. Upon a vote, the motion 3. CPE/PERMIT TO PRACTICE/PEER REVIEW/FIRM REGISTRATIONS: A. Ms. O Sullivan moved and Mr. Van Norden seconded that in the case of firms not timely complying with Peer Review, unless otherwise warranted, a warning letter would be sent notifying them that if they did not provide the Peer Review letter of completion or in process letter within thirty days from the date of the letter, a Summary Order of Suspension and imposition of a fine would be issued. If the firm complied within the thirty days, no disciplinary action would be taken. If the firm did not comply within the thirty days, the Summary Order of Suspension and Fine would be issued. For those firms who have received a second warning letter, should the firm fail to comply again, a Summary Order would be issued without a warning letter. Upon a vote, the motion The Board also set the next due date for Peer Review letters of completion or additional in process letters to be August 16, 2013 and November 29, 2013 unless otherwise warranted. Upon a vote, the motion B. The Board reviewed a request from Gregory Long for an extension of time within which to complete his peer review due to personal medical concerns. The peer review had expired December 31, After discussion, and based on the information submitted to the Board, Mr. Anderson moved and Mr. Van Norden seconded to grant the request. Upon a vote, the motion C. Aron Dunn, Chair of the Kansas Society of CPAs joined the meeting by telephone to discuss the Peer Review Process. The KSCPA and representatives of the Board had previously met and conferred regarding the peer review process. As a result of that conference, the Board representatives recommended a reduction in the number of requests for peer review in process letters, specifically limiting the requests to twice a year (June and December), unless otherwise warranted. It was further recommended that the KSCPA and the Board make effort to notify firms at the time of firm registration of an option to have the KSCPA submit the in process letters directly to the Board. This will assist firms in submitting in process letters. Both the KSCPA and the Board expressed confidence and satisfaction with the proposed changes and indicated that they would review the process in a year to see how it is working and whether additional changes may be warranted. Mr. Van Norden moved, and Ms. Denning seconded, to accept the new policy. Upon a vote, the motion D. The Board reviewed a request from Carol Lee submitted on behalf of Lee & Company Certified Public Accountants, LLC, to permit that firm to continue to use the name Lee & Company Certified Public Accountants, LLC until July 31, 2013, even though as of March 19, 2013, the firm was no longer eligible to utilize the term & Company. Ms. Lee indicated that the firm employed staff accountants in its office that were either in the process of taking the CPA exam, or would be taking the CPA exam in 2
3 an effort to obtain their CPA certificate and permit. Once the exam was successfully completed and a certificate issued, the firm would be permitted to use the term & Company. Ms. O Sullivan moved and Mr. Denning seconded to grant this request. Upon a vote, the motion carried, with Mr. Van Norden recusing himself from the matter. E. The Board reviewed a request from John Marstall for a waiver of Peer Review which is due October 31, Mr. Marstall represented that he had issued two reviews during his Peer Review year, but had no intention of issuing any reviews or any other kind of attest reports in the future. Based upon the information provided by Mr. Marstall, Mr. Van Norden moved, and Ms. Denning seconded to grant his request, provided he be notified that should he choose to provide attest services in the future, he would have to obtain prior written approval from the Board. Upon a vote, the motion 4. OTHER: A. The Board discussed the possibility of making nominations to various Board positions at NASBA; however, after discussion, the Board determined that they would make no nominations at this time. B. Mr. Leiserowitz and Mr. Conklin briefly discussed the AICPA s proposed exposure draft on the codification of the Code of Professional Conduct, which restructures the Code to reflect a conceptual framework utilizing non-authoritative guidance on relevant topics. No action was required to be taken at this time, but would be considered for possible Rule and Regulation changes in the future, should the codification occur. C. Ms. Somers informed the Board members that the Board would celebrate its 100 th anniversary in June of 2015 and to start thinking about what might be appropriate for the celebration. She also indicated that she would need to supplement the budget for that fiscal year to increase the amount of expenditures for hospitality in order to accommodate any festivities that may occur. D. Ms. O Sullivan briefly addressed the Board about her involvement as a member of NASBA s CPE Committee and the direction that NASBA wants to go with ethics CPE; in particular, standardizing an ethics course for all states. She also referenced how North Carolina treats practitioners who fail CPE audits, wherein the practitioner is charged with acts discreditable and failure to maintain requirements to obtain a permit, and fined in the amount of $1,000, as well as suspension of their permits to practice for one year. 5. HEARINGS AND DISCIPLINARY ACTION: A. AARON MADISON: Mr. Leiserowitz and Ms. Denning recused themselves from this matter. Ms. Mitchell accepted the position as Board Chair for purposes of this hearing. Mr. Madison appeared by telephone and in person through his attorney, Fred 3
4 Sgroi of Bryan Cave, LLP. The Board appeared by disciplinary counsel Matthew Crowley. This matter was before the Board for consideration of a Consent Order relating to Mr. Madison s conviction of a felony. The terms of the Consent Order required Mr. Madison to appear before the Board for this hearing. The Consent Order further provided that Mr. Madison s CPA certificate be revoked; that he pay a fine in the amount of $2, to the Board within thirty days of the effective date of the order and costs pursuant to K.S.A to include attorneys fees and court reporter fees incurred in this matter. Finally, Mr. Madison was ordered to return his CPA certificate. After review of the proposed order and hearing the statements and evidence presented, Mr. Anderson moved, and Mr. Van Norden seconded to approve the Consent Order. Upon a vote, the motion carried, with Mr. Leiserowitz and Ms. Denning not participating. B. MARKUS FRESE: Ms. O Sullivan recused herself from this matter. Mr. Frese appeared in person. The Board appeared by and through disciplinary counsel Matthew Crowley. This matter was before the Board for consideration of a Consent Order relating to Mr. Frese s failure to comply with Rule 201 of the Code of Professional Conduct in his capacity as a Trustee. The terms of the Consent Order required Mr. Frese to appear before the Board for this hearing. Furthermore, Mr. Frese was required to pay a fine in the amount of $2,500 to the Board within thirty days of the effective date of the order and costs pursuant to K.S.A to include attorneys fees and court reporter fees incurred in this matter. Mr. Frese was also ordered to submit his written resignation as a trustee, member and officer in two related trusts. Ms. O Sullivan offered a detailed explanation of the facts in the matter. After review of the proposed order and hearing the statements and evidence presented, Mr. Anderson moved and Ms. Denning seconded for the Board to go into closed session to deliberate the matter for ten minutes. Upon the Board reconvening the meeting, Mr. Anderson moved and Ms. Denning seconded, to accept the Consent Order. Upon a vote, the motion carried, with Ms.O Sullivan not participating. C. JEFFREY ROSEN: Ms. O Sullivan recused herself from this matter. Mr. Rosen appeared in person and through his counsel, Fred Sgroi of Bryan Cave, LLP. The Board appeared by disciplinary counsel Matthew Crowley. This matter was before the Board for consideration of a Consent Order relating to Mr. Rosen s failure to comply with a previous Board Order. The Consent Order required Mr. Rosen to appear before the Board for this hearing. In addition, the Consent Order proposed to suspend Mr. Rosen s Kansas certificate, permit and firm registration for a period of three (3) months; required Mr. Rosen to pay a fine in the amount of $3,000 to the Board to be paid within 30 days of the effective date of the order and costs pursuant to K.S.A to include attorneys fees and court reporter costs incurred in the matter. The proposed order also required Mr. Rosen to provide proof of timely filing of personal income tax returns for years , proof of timely filing of his firm s income tax returns for tax years , and proof of timely payment of withholding taxes for any entity for which he is responsible for years After review of the proposed order and hearing the statements and evidence presented, Mr. Van Norden moved and Ms. Denning seconded to approve the Consent Order. Upon a vote, the motion carried, with Ms. O Sullivan not participating. 4
5 6. ADJOURN: There being no further business to come before the Board, Mr. Van Norden moved and Ms. O Sullivan seconded to adjourn. Upon a vote, the motion /s/ Susan L. Somers Susan L. Somers, Executive Director 5
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