NEVADA STATE BOARD OF ACCOUNTANCY Minutes December 5, 2001
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1 NEVADA STATE BOARD OF ACCOUNTANCY Minutes December 5, 2001 An open meeting of the Nevada State Board of Accountancy was called to order at 9:00 A.M. by President Sydney Wickliffe, on Wednesday, December 5, 2001 at 200 S Virginia Street, Suite 670, Reno, Nevada. Board Members Present: Sydney H. Wickliffe Michael J. Small Bruce W. Gamett Bonnie M. Houldsworth Raja Mourey Harry O. Parsons David W. Turner Board Staff Present: N. Johanna Bravo, Executive Director Todd Russell, Counsel Viki A. Windfeldt, Assistant Director President Sydney Wickliffe welcomed the new board members and asked for selfintroductions of the board members and staff. Agenda Item 1: Approval of October 3, 2001 Board Meeting Minutes Motion was made, seconded and carried to approve the minutes of the October 3, 2001 board meeting. Agenda Item 2: Grievance Report and Grievance Matters. Motion was made, seconded and carried to go into closed session to discuss grievance matters. Upon resumption of the open session, a motion was made, seconded and carried to close complaint matter N-01-3, Gordon Simmonds based on satisfaction of hearing decision provisions. Motion was made, seconded and carried to close complaint matter S-01-7 based on lack Sydney Wickliffe as liaison abstained from the vote. Motion was made, seconded and carried to close complaint matter S-01-9, Catherine Sourk based on satisfaction of hearing decision provisions and subject to staff monitoring for remainder of the probationary period. Motion was made, seconded and carried to close complaint matter S based on lack Mike Small as liaison abstained from the vote.
2 Motion was made, seconded and carried to close complaint matter S based on receipt of Corporation Application. Motion to include approval of the fictitious firm name Mustang Accounting. 2
3 Agenda Item 2 Continued Motion was made, seconded and carried to close complaint matter N-01-6 based on lack Motion was made, seconded and carried to close complaint matter N-01-7 based on lack Motion was made, seconded and carried to close complaint matter N-01-8 based on lack Motion was made, seconded and carried to close complaint matter N-01-9 based on lack Motion was made, seconded and carried to close complaint matter S based on lack Motion was made, seconded and carried to approve formal complaint against Leonard Morris for failure to report felony conviction to the board. Hearing scheduled for January 23, 2001 in Las Vegas. Motion was made, seconded and carried to close the following non-licensee grievance matters based on compliance: NN SS SS SS SS SS-01-1 SS-01-4 NN-01-5 SS Agenda Item 3: Steele Accountancy Corp Gina Hartford Professional Office Systems H & R Block Glenn N. Martin James M. Jerra C & L Outsourcing Tyron Levin Gloria Dillian Report of Counsel Todd Russell did not have items to report to the board. Agenda Item 4: Applications for Certification: Motion was made, seconded and carried to approve the applications for CPA Certification for the following individuals: Kimberly Arnett Sally Bedotto Robert Boliard Cory DeMille Craig Ganger Brian Hodge Peggy Hoffman Vahag Kachaturian Gail Luna Kenneth Mayer Wade McKnight Toye Payne Marcia Pierce Pamela Pruitt Thomas Rhoda 3
4 Kirk Starkey Shaine Stevenson Pamala Stossel Christopher Thomas Vanessa Wong Jan Work 4
5 Agenda Item 2 Continued Motion was made, seconded and carried to deny the application for CPA Certification of Lee Giardini based on Mr. Giardini s not meeting Nevada s examination requirements. In addition, the Board denied Mr. Giardini s request for reimbursement of costs associated with his application for licensure. Agenda Item 5: Request for Inactive/Retired Status: Motion was made, seconded and carried to approve the requests for Inactive/Retired Status for the following individuals: A. Lee Bergstrom Retired B. William Crews Inactive C. Joanne Yates Inactive Agenda Item 6: Review of Income & Expense Statement. The board reviewed the Income & Expense Statements for the months of September & October, Agenda Item 7: Bills Paid since last board meeting. Motion was made, seconded and carried to approve the bills paid by check numbers 4802 through 4847 totaling $36, and check numbers 4848 through 4909 totaling $41, Agenda Item 8: Approval of Temporary Permits: Motion was made, seconded and carried to ratify the following temporary permits: A. Walter Hwang (Burbank CA) B. Roland Roos (Fresno CA) C. Dale Rector (Stone Mountain GA) D. Toye Payne (High Point NC) E. Frank Espina (San Mateo CA) Motion was made, seconded and carried to deny the Temporary Permit for Suzanne Edwards based on her not meeting Nevada s examination requirements. Agenda Item 9: Executive Director Report. Executive Director advised the board of the current status of printing the newsletter and requested board approval to change printers. The board discussed the issue of the costs surrounding the newsletter. Board approved the recommended printer and directed staff to provide 2 newsletters per year. 5
6 Agenda Item 9 Continued The board reviewed the Regional Focus Questions and provided the Executive Director with appropriate responses. The Board directed that a question be inserted regarding the changes to the CPE Standards and other States reaction. The board reviewed the quick poll results regarding the use of the term Accounting and Accountant. The board discussed the issue and the possibility of changing the regulations. Todd Russell advised the board that if changes were going to be made a decision would be required within the next 4-5 months. The board was provided with State responses to Briefing Paper #2. The board was also provided with NASBA s annual report for information only. Agenda Item 10: Approval to Return to Active CPA Status: Motion was made, seconded and carried to approve the requests to return to active CPA status for the following individuals: A. Linda Rohacek B. Sharon Sims The board directed staff to develop a form for individuals returning to active status that would include fingerprint cards. Agenda Item 11: Approval of CPA Examination Refund: Gloria Dillian Motion was made, seconded and carried to approve a refund of the CPA Examination fee for Gloria Dillian based on reasonable cause and medical evidence provided. Agenda Item 12: Approval of staff attendance NASBA Executive Director Conference, February 10-13, 2002, San Diego, CA. Motion was made, seconded and carried to approve expenses for staff attendance at the NASBA Executive Director Conference, February 10-13, Agenda Item 13: Approval of 2002 Board Meeting Schedule The board reviewed the proposed board meeting dates for Motion was made, seconded and carried to approve the following 2002 board meeting dates: January 23, 2002 March 20, 2002 May 22, 2002 July 17, 2002 September 18, 2002 November 13, 2002 Agenda Item 14: Discussion of Computerized CPA Examination Issues and Contract Sydney Wickliffe summarized the issues surrounding the Computerized CPA Examination and the contract between NASBA, AICPA and Prometric. 6
7 Agenda Item 14 Continued Todd Russell indicated that the Board is merely a third party and is not a signer on the contract. It is a contract between NASBA, AICPA and Prometric. Mr. Russell added that the Insurance and Indemnity clauses within the contract appeared to be well written. The board discussed the issues surrounding the various fees that will be attached to the examination such as the Prometric Seat Charge, NASBA Database Charge, AICPA Per Exam Section Charge, Board Charges. The board reviewed the Exposure Draft for Conditioning and Transitioning to a Computer Based CPA Examination as provided by the Board of Examiners. The board discussed the proposed changes in conjunction with our current requirements. The board reviewed the various changes that would be required to both Nevada Revised Statutes and Nevada Administrative Code. Harry Parsons indicated to the board that he would be removing himself from the Society s Peer Review Committee so he would remain impartial through discussions as a Board Member. Agenda Item 15: Discussion of UAA Revisions The board discussed the Uniform Accountancy Act proposed revisions. Agenda Item 16: Local Government Finance Committee Appointments Executive Director advised the board that the Local Government Finance Committee was seeking appointments to fill the position of Therral Jackson. The board directed staff to solicit responses from the licensees by including an additional insert with the license renewal forms. Agenda Item 17: Final Report 2001 Practice Enhancement Program John Rhodes John Rhodes came forward to provide the board with the final 2001 Practice Enhancement Program report. Todd Russell advised the board to discuss the Society proposal and the current PEP program in conjunction with the employment contract for Mr. Rhodes. The board asked Mr. Rhodes a variety of questions regarding the program. Motion was made, seconded and carried to approve a formal complaint for the following individuals for non-response to the Practice Enhancement Program: Donald Biddle Paul Cornbleth David Ellison Gala Fort Motion was made, seconded and carried to approve the 2001 Practice Enhancement Program as provided by John Rhodes. 7
8 8
9 Agenda Item 18: Discussion of John Rhodes Employment Contract The board discussed the issue of having John Rhodes review a sample of workpapers in connection with audit reports submitted for the Practice Enhancement Program. The board expressed a variety of difficulties surrounding workpaper review under the current program. Mr. Rhodes asked the board for clarification of an workpaper audit. The board reviewed the contract for John Rhodes. Motion was made, seconded and carried to approve the employment contract for John Rhodes to conduct the Certificate of Attest Experience Review and the Practice Enhancement Program with the same terms. Agenda Item 19: Full Board Hearing Douglas Ibey Motion was made, carried to go into closed session to conduct a board hearing. Upon resumption of the open session, a motion was made, seconded and carried to revoke the license of Douglas Ibey, CPA Certificate No based on non-response to the Practice Enhancement Program and his inability to document his 1998 continuing education in connection with the CPE Documentation Audit. Agenda Item 20: President s Report The President did not discuss any items under this agenda item. Agenda Item 21: New Business/Public Comment Board President Sydney Wickliffe presented a plaque to Donald L. Muckel on behalf of the Board for his time as Board Member from April 1996 October The board acknowledged Mr. Muckel s dedication and contribution to the CPA Profession. David Turner advised the board that John Gidney, CPA had passed away. 9
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