MINUTES. Texas State Board of Public Accountancy September 20, 2001
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1 MINUTES Texas State Board of Public Accountancy September 20, 2001 The Texas State Board of Public Accountancy met from 10:03 a.m. until 12:52 p.m. on September 20, 2001, at 333 Guadalupe, Tower III, Suite 900, Austin, TX A notice of this meeting containing all items on the agenda was filed in the office of the Secretary of State at 10:09 a.m. on September 18, (TDR # ) (ATTACHMENT 1) Board Marcela E. Donadio,, Kimberly Dryden Assistant Presiding Officer Gwen B. Gilbert, Secretary Rebecca B. Junker, Carlos Madrid, Jr. Robert C. Mann, Reagan S. McCoy, Esq. Melanie G. Thompson, Board Members Absent K. Michael Conaway,, Presiding Officer Edwardo B. Franco Catherine J. Rodewald Barbara J. Thomas, Others Present Richard M. Forrest, Esq., James (Ike) Guest, Wanda R. Lorenz, Robert R. Owen, Amanda Birrell, Esq. Andrea Carter, Esq. Ismael Castillo Karen Davis Erin Ediger Paul Gavia, Esq. Alan Hermanson, Donna Hiller Jean Keith Laura Nugent, Esq. William Treacy I. Ms. Eyeington, assistant presiding officer, called the meeting to order at 10:03 a.m. Ms. Gilbert moved to excuse the absences of Edwardo B. Franco, Catherine J. Rodewald, and Barbara J. Thomas. Dr. Summers seconded the II. III. Mr. Atkinson moved to approve the minutes of the July 26, 2001 Board meeting. Ms. Junker seconded the Ms. Eyeington, assistant presiding officer, reported that the Executive Committee did not meet, but presented the following information on the committee s behalf: A. The Board adjourned into executive session at 10:15 a.m. to discuss legal matters. The Board reconvened in open session at 10:35 a.m. B. Ms. Eyeington introduced the following NASBA/AI matters: 1. Mr. Treacy reported on the status of the contract between the American Institute of Certified Public Accountants and the computerized examination service providers. 2. Mr. Treacy reviewed the Arkansas Board of Public Accountancy s resolution concerning the computerized examination. 3. Dr. Summers moved to nominate April L. Eyeington as the Texas voting delegate at NASBA s annual meeting scheduled on October 14-17, 2001 in Dana Point, California. Ms. Junker seconded the C. Ms. Eyeington reviewed other correspondence that came to the committee s attention. D. Ms. Dryden moved to send a resolution authored by Dr. Summers to President George W. Bush and the United States government in support of the campaign against terrorism. Mr. Mann seconded the 1
2 IV. Ms. Eyeington, Regulatory Compliance Committee chair, reported on the September 19, 2001 committee meeting. Robert C. Mann, K. Michael Conaway, Alan Hermanson, William Treacy A. Mr. Mann moved to approve the Board s financial statements as presented. Mr. Atkinson seconded the B. Ms. Eyeington reported on the implementation of the self-directed, semi-independent state agency legislation. V. Ms. Gilbert, Rules Committee chair, reported on the September 19, 2001 committee meeting. Robert R. Arms, Gwen B. Gilbert, Wanda R. Lorenz, Robert C. Mann, Gary D. McIntosh, Others Present Robert R. Owen, Amanda Birrell, Esq. Jean Keith A. Ms. Gilbert moved to take proposed action on Section of the Board s rules. Mr. Atkinson seconded the (ATTACHMENT 2) B. Ms. Gilbert moved to take proposed action on Section of the Board s rules. Dr. Summers seconded the (ATTACHMENT 3) C. Mr. Atkinson moved to repeal Sections through of the Board s rules and replace them with new Sections through Ms. Donadio seconded the motion, and it passed unanimously. (ATTACHMENTS 4 through 9) D. Mr. Mann moved to take proposed action on Sections and of the Board s rules. Mr. Atkinson seconded the (ATTACHMENTS 10 through 11) E. Ms. Birrell, general counsel for the Board, reported on the changes concerning the AI s Exposure Draft of its Independence Rule, the AI s Taskforce on Non-Attest Services, and the General Accounting Office s proposed independence rule. F. Ms. Gilbert moved to take proposed action on Section of the Board s rules. Ms. Thompson seconded the (ATTACHMENT 12) G. Ms. Birrell reported that the committee considered amendments proposed by the CPE committee. VI. Dr. Summers, Qualifications Committee chair, reported on the September 19, 2001 committee meeting. Rebecca B. Junker, Reagan S. McCoy, Esq. Thomas E. Oliver, Edwardo B. Franco Donna Hiller A. Dr. Summers moved to approve the committee s recommendations concerning candidate number Mr. Mann seconded the 2
3 B. Dr. Summers moved to approve the contract with the AI for future examinations. Ms. Gilbert seconded the C. Dr. Summers reviewed the following information relating to the November 2001 examination: 1. Dr. Summers moved to allow the usage of dividers at exam sites throughout Texas, where practical. Ms. Junker seconded the 2. Dr. Summers requested assistance of the new Board members in conducting the November 2001 examination. D. Dr. Summers reported on correspondence from NASBA coming to the committee s attention. VII. Dr. Summers, Continuing Professional Education chair, reported on the September 19, 2001 meeting. Kimberly Dryden Gwen B. Gilbert, Michael W. Griffin, Reagan S. McCoy, Esq. Charles W. Shirley, Members Absent Cynthia G. Barnes, L. Eldon Miller, Donna Wesling, Paul Gavia, Esq. Elsie Hodges Jean Keith A. Dr. Summers moved to approve a new ethics course offered by Patricia A. Berry,, of Accountants Education Group. Mr. Atkinson seconded the B. Dr. Summers discussed the revisions to the Exposure Draft Statement on Standards for Continuing Professional Education from the NASBA CPE Advisory Committee. C. Dr. Summers moved to approve the Texas Society of s request to research the Board s license renewal forms for one month to capture CPE information. Ms. Junker seconded the motion, and it passed unanimously. D. Dr. Summers moved to take proposed action on Section of the Board s rules pursuant to the amendment of Section of the Public Accountancy Act. Ms. Junker seconded the motion, and it passed unanimously. (ATTACHMENT 7) E. Dr. Summers moved to grant William G. Shenkir,, 20 hours of CPE credit and Eric L. Stein,, 10 hours of CPE credit for their published works. Mr. Mann seconded the motion, and it passed unanimously. VIII. Ms. Eyeington, Behavioral Enforcement Committee vice-chair, reported on the September 13, 2001 committee meeting. John Braden, Wanda Lorenz, by teleconference Virginia Snider, Barbara J. Thomas, Members Absent Kimberly Dryden Andrea Carter, Esq. A. Ms. Eyeington moved to dismiss the following investigations based on insufficient evidence of a violation of the Board Rules or the Act. Ms. Gilbert seconded the 1. Investigation No L 1 2. Investigation No L 1 3. Investigation No L 1 3
4 4. Investigation No L 1 5. Investigation No L 1 6. Investigation No L 1 7. Investigation No L 1 8. Investigation No L 1 B. Ms. Eyeington moved to dismiss the following investigations based on voluntary compliance. Dr. Summers seconded the 1. Investigation No L 1 2. Investigation No L 1 3. Investigation No L 1 4. Investigation No L 1 C. Ms. Eyeington moved to close Investigation No L due to the investigation being abated pending resolution of the litigation. Ms. Junker seconded the IX. Mr. Atkinson, Technical Standards Review Committee chair, reported on the meeting of September 6, Arthur Greenspan, Edward H. Guerra, William J. Ihlanfeldt, Wanda R. Lorenz, Michael O Brien, Lester Sprouse, Amanda Birrell, Esq. Paul Gavia, Esq. Laura Nugent, Esq. A. Investigation No L. The requested that the committee modify the agreed consent order originally offered to him. Mr. Atkinson moved to approve the agreed consent order as modified. Ms. Junker seconded the (Ms. Lorenz recused herself from participating in this matter at the committee meeting.) B. Investigation Nos L, L, and L. The committee conducted an informal conference involving several persons, complaints and cross-complaints. A partner in the respondent firm filed a complaint with the Board about a second who provided services to the company whose purchase was at issue. The committee concluded that the allegations against the second lacked merit. Mr. Atkinson moved to dismiss Investigation No L due to lack of evidence of a violation of the Board Rules or the Act. Ms. Gilbert seconded the The original complaints remain active. C. Investigation No L. This was alleged to have prepared false financial statements. The committee s consultant was unable to review the s work papers because the had an 18-month record retention period, and the work papers at issue were destroyed. Mr. Atkinson moved to dismiss this investigation due to lack of evidence of a violation of the Board Rules or the Act. Ms. Gilbert seconded the motion, and it passed unanimously. (Mr. O Brien recused himself from participating in this matter at the committee meeting.) D. Investigation Nos L, L, and L. The committee considered these matters which involve the same firm and will combine them, open files on the two individual s, and conduct informal conferences at its next meeting. E. Investigation No L. The committee received a request to consider early reinstatement of a certificate and, after due consideration, decided not to recommend reinstatement. F. Investigation No L. The committee considered this matter and will offer an agreed consent order. 4
5 G. Investigation No L. The committee will conduct an informal conference at its next meeting. H. The committee discussed the status of cases pending. X. Ms. Nugent reported on the status of investigations of violations of Subchapter J of the Public Accountancy Act (unauthorized practice of public accountancy). XI. XII. Ms. Nugent reported on the status of the Enforcement Division s probation monitoring system. The Board took the following actions on agreed consent orders and proposals for decision: A. Agreed consent orders Ms. Gilbert moved to approve the following agreed consent orders as presented. Dr. Summers seconded the 1. Investigation No L. (John Cawthron) The respondent entered into an agreed consent order with the Board whereby he is required to take and report eight hours of CPE instruction in federal income tax within 90 days of the Board s ratification of the order. The respondent incorrectly prepared tax forms for a partnership and failed to respond to the client s inquiries. The respondent s conduct violated Board Rules (b) and (11) as well as Sections (6) and (11) of the Act Investigation No L. (Sidney Ralph Gordon) The respondent entered into an agreed consent order with the Board whereby the respondent was reprimanded and required to pay $1,000 in administrative penalties within three months of ratification of this order. The respondent failed to comply with a 1998 agreed consent order and practiced public accountancy in an unregistered entity. The respondent s conduct violated Board Rules and (18) as well as Sections (6) and (11) of the Act Investigation No L. (Andrew F. Magnus) The respondent entered into an agreed consent order with the Board whereby the respondent was reprimanded. In addition, the respondent s license was suspended until the following conditions are met: (1) that he register a practice unit, (2) that he take and report eight hours of live CPE instruction in litigation support and (3) that he provide proof that the engagement complained of has been completed. The respondent failed to timely issue a forensic accounting report, failed to respond to client inquiries regarding the report, misrepresented the completion date of the report to his client, and failed to register a practice unit with the Board. The respondent s conduct violated Board Rules , (2), and (13) as well as Sections (6) and (11) of the Act Investigation No L. (Laura F. Vassallo) The respondent entered into an agreed consent order with the Board whereby the respondent s certificate was voluntarily revoked in lieu of further disciplinary proceedings. The respondent embezzled funds from her employer, practiced public accountancy while her personal license was expired delinquent, and failed to respond to the Board s communications. The respondent s conduct violated Board Rules 501.4, (2), (9), and as well as Sections (6) and (11) of the Act. 3 B. Proposals for decision Ms. Junker moved to approve the following proposals for decision as presented. Dr. Summers seconded the 1. Investigation No L. (James R. McCullough) The respondent was reprimanded, and was assessed $3,000 in administrative penalties and $625 in administrative costs. The respondent issued an audit report while his personal license was expired delinquent. The respondent was practicing public accountancy at the time through an unregistered entity, and failed to respond to the Board s written inquiries. The respondent violated Board Rules 501.4, , and as well as Sections (2), (6) and (11) of the Act Investigation No L. (Patrick T. Richardson) The respondent s certificate was revoked, and he was assessed $1,000 in administrative penalties and $625 in administrative costs. The respondent was convicted of first-degree murder. Following a public hearing on May 22, 2001, an administrative law judge of the State Office of Administrative Hearings ruled against the respondent. The respondent violated Board Rule (4) as well as Sections (6) and (11) of the Act. The respondent, although properly notified, failed to appear and was not represented at the hearings. 3 Ms. Junker moved to approve the following proposals for decision. Mr. Mann seconded the motion, and it passed unanimously. 5
6 3. Investigation Nos through (Docket No A) The certificate of each respondent not in compliance was revoked without prejudice until such time as the respondent complies with the licensing requirements of the Act. The respondents failed to complete the renewal of their licenses as required by Section (b) of the Act. The respondents are in violation of Board Rule as well as Sections (6) and (11) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 13) 4. Investigation Nos through (Docket No B) The certificate of each respondent not in compliance was suspended for three years, or until the respondent complies with the licensing requirements of the Act, whichever is sooner. The respondents failed to report sufficient continuing professional education credits under Section of the Act. Additionally, a $100 penalty was imposed for each year a respondent has been in non-compliance with the Board s CPE requirements. The respondents are in violation of Board Rules and as well as Section of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 14) 5. Investigation Nos through (Docket No C) The certificate of each respondent not in compliance was revoked without prejudice until such time as the respondent complies with the licensing requirements of the Act. The respondents failed to complete the renewal of their licenses as required by Section (b) of the Act. The respondents are in violation of Board Rule and Sections (6) and (11) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 15) XIII. The Board took the following actions on Board rules : Dr. Summers moved to adopt the following rules on second reading. Ms. Junker seconded the motion, and it passed unanimously. A. Section (Administrative Penalties) (ATTACHMENT 16) B. Section (Procedures after Hearing) (ATTACHMENT 17) C. Section (Out-of-State Proctoring Fee) (ATTACHMENT 18) XIV. Ms. Eyeington reviewed the schedule of future Board meetings. XV. Ms. Eyeington adjourned the meeting at 12:52 p.m. ATTEST:, Assistant Presiding Officer Gwen B. Gilbert,, Secretary Ms. Eyeington recused herself from participating in this matter. Mr. Atkinson and Ms. Eyeington recused themselves from participating in this matter. Mr. Atkinson, Ms. Dryden, and Ms. Eyeington recused themselves from participating in this matter. 6
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