MINUTES. Texas State Board of Public Accountancy July 26, 2001
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1 MINUTES Texas State Board of Public Accountancy July 26, 2001 The Texas State Board of Public Accountancy met from 10:00 a.m. until 12:21 p.m. on July 26, 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 3:53 p.m. on July 23, (TDR # ) (ATTACHMENT 1) Board Members Present Billy M. Atkinson, CPA K. Michael Conaway, CPA, Presiding Officer Jerry A. Davis, CPA, Kimberly Dryden Assistant Presiding Officer Edwardo B. Franco Gwen B. Gilbert, CPA Secretary Rebecca B. Junker, CPA Jimmie L. Mason, CPA Reagan S. McCoy, Esq. Edward L. Summers, Ph.D., CPA Board Members Absent Robert C. Mann, CPA Treasurer, excused Lou Miller Janet F. Parnell excused Barbara J. Thomas, CPA excused Others Present Richard M. Forrest, Esq., CPA Emilie Laroux Wanda R. Lorenz, CPA Gary D. McIntosh, CPA Robert R. Owen, CPA Andrea Carter, Esq. Ismael Castillo Karen Davis Erin Ediger Paul Gavia, Esq. Alan Hermanson, CPA Donna Hiller Jean Keith Eric Marin, Esq. Laura Nugent, Esq. William Treacy I. Mr. Conaway, presiding officer, called the meeting to order at 10:00 a.m. Dr. Summers moved to excuse the absences of Robert C. Mann and Barbara J. Thomas. Mr. Atkinson seconded the motion, and it passed unanimously. II. III. Ms. Gilbert moved to approve the minutes of the May 17, 2001 Board meeting. Ms. Eyeington seconded the Mr. Conaway, 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 10:06 a.m. to discuss personnel matters. The Board reconvened in open session at 10:17 a.m. B. Mr. Conaway reviewed the following NASBA/AICPA matters: 1. Those Board members who attended NASBA s regional meeting gave a report. 2. Mr. Conaway reviewed two articles from Accounting Today. 3. Mr. Conaway reviewed correspondence concerning Briefing Paper No. 2. C. Mr. Conaway reviewed other correspondence that came to the committee s attention. IV. Mr. Mason, Regulatory Compliance Committee chair, reported on the July 25, 2001 committee meeting. Members Present Billy M. Atkinson, CPA K. Michael Conaway, CPA Jerry A. Davis, CPA Jimmie L. Mason, CPA Others Present Dan McNeil Monday Rufus, CPA Alan Hermanson, CPA William Treacy A. Mr. Davis moved to approve the Board s financial statements as presented. Mr. Mason seconded the 1
2 B. Mr. Mason reported on the status of the self-directed, semi-independent state agency legislation. C. Mr. Mason moved to accept the internal auditor s report for the Board s internal audit for FY Dr. Summers seconded the Also, Mr. Mason moved to renew the current internal auditor s contract for a maximum of two years. Ms. Eyeington seconded the motion, and it passed unanimously. D. Mr. Mason briefed the Board on correspondence from the TSCPA dated May 21, 2001, concerning SB He also reviewed the presiding officer s letters dated June 20, 2001 to Senator Duncan and Representative Ron Wilson concerning SB 736. E. Mr. Mason reported on the following legislative issues: 1. HB 430 by Representative Jim Pitts. Governor Rick Perry signed this bill on May 28, This bill amends the Public Accountancy Act to allow for changes necessary for computerization of the exam. 2. SB 736 by Senator Robert Duncan. Governor Rick Perry signed this bill on June 14, This bill provides for implementation of the Self-Directed, Semi-Independent Project. 3. SB 1037 by Senator Rodney Ellis. Governor Rick Perry signed this bill on June 13, This bill amends the Tax Code to provide for the hiring of CPAs to audit a taxpayer s liability for a limited sales, excise, and use tax. 4. SB 1358 by Senator Kenneth Armbrister. Governor Rick Perry signed this bill on June 17, This bill amends the Public Accountancy Act. 5. HB 3088 by Representative Sylvester Turner. Governor Rick Perry signed this bill on June 17, This bill concerns funds consolidation. F. Mr. Davis discussed the Board s FY 2002 operating budget. Dr. Summers moved to approve the budget as presented. Mr. Mason seconded the V. Mr. Davis, Rules Committee chair, reported on the July 25, 2001 committee meeting. Members Present Robert R. Arms, CPA Jerry A. Davis, CPA Gwen B. Gilbert, CPA Gary D. McIntosh, CPA Wanda R. Lorenz, CPA Member Absent Robert C. Mann, CPA Others Present Robert R. Owen, CPA Eric Marin, Esq. A. Mr. Davis moved to approve a comment letter to the AICPA regarding the AICPA s exposure draft of changes to its independence rule. Ms. Gilbert seconded the B. Mr. Davis reported that the committee reviewed a status report on the AICPA s task force on non-attest services but took no action in this matter. C. Mr. Davis moved to approve a comment letter on the General Accounting Office s proposed modifications to its rule on independence for audits performed pursuant to Government Auditing Standards, commonly known as the Yellow Book. Mr. Atkinson seconded the motion, and it passed unanimously. D. Mr. Davis moved to take proposed action on Board Rule Mr. Franco seconded the motion, and it passed unanimously. (ATTACHMENT2) E. Mr. Davis moved to take proposed action on Board Rule Ms. Gilbert seconded the motion, and it passed unanimously. (ATTACHMENT 3) F. Mr. Davis reported that the committee considered, but took no action, concerning Board Rule G. Mr. Davis discussed other rules on the Board s agenda. VI. Dr. Summers, Qualifications Committee chair, reported on the July 25, 2001 committee meeting. 2
3 Members Present Edwardo B. Franco Reagan S. McCoy, Esq. Thomas E. Oliver, CPA Janet F. Parnell Edward L. Summers, Ph.D., CPA Member Absent Rebecca B. Junker, CPA Donna Hiller A. Dr. Summers moved to ratify the May 2001 exam grades and to release the grades in accordance with established procedures on July 30, Mr. Mason seconded the B. Dr. Summers reviewed information relating to the November 2001 CPA examination. C. Dr. Summers requested assistance from the Board members for the November 2001 CPA examination. D. Dr. Summers moved to approve, subject to minor changes, a contract developed by Board staff with the AICPA concerning future examinations. Mr. Mason seconded the E. Dr. Summers reported on the review of the management audit of the Qualifications Division. F. Dr. Summers moved to take proposed action on Board Rule Mr. Davis seconded the motion, and it passed unanimously. (ATTACHMENT 4) VII. Ms. Eyeington, Behavioral Enforcement Committee vice-chair, reported on the June 4, 2001 committee meeting. Members Present Billy M. Atkinson, CPA John Braden, CPA Wanda Lorenz, CPA Virginia Snider, CPA Members Absent Kimberly Dryden Lou Miller Barbara J. Thomas, CPA Andrea Carter, Esq. Eric Marin, Esq. Laura Nugent, Esq. A. Ms. Eyeington moved to dismiss the following investigations based on insufficient evidence. Ms. Dryden seconded the 1. Investigation No L Investigation No L Investigation No L Investigation No L. 1 B. Ms. Eyeington moved to dismiss Investigation No L based on voluntary compliance. Mr. Davis seconded the 1 C. Ms. Eyeington moved to approve a professional services contract with William Foerster to be a consultant to the Behavioral Enforcement Committee. Mr. Davis seconded the motion, and it passed unanimously. VIII. IX. Ms. Nugent reported on the status of investigations of violations of Subchapter J of the Public Accountancy Act (unauthorized practice of public accountancy). Ms. Nugent reported on the status of the Enforcement Division s probation monitoring system. X. The Board took the following actions on agreed consent orders and proposals for decision: 3
4 A. Agreed consent orders Mr. Davis moved to approve the following agreed consent orders as presented. Dr. Summers seconded the 1. Investigation No L (Marlin Ray Buchanan) The respondent entered into an agreed consent order with the Board whereby the respondent was reprimanded and his certificate was placed on probated suspension until the respondent cures his quality review deficiency. The respondent was practicing public accountancy in an unregistered entity since July The respondent s conduct violated Board Rules and as well as Sections (6) and (11) of the Act Investigation No L (Andrew Scott Carter) The respondent entered into an agreed consent order whereby the respondent was voluntarily revoked in lieu of further disciplinary proceedings. On April 1, 1999, the respondent was convicted of one count of possessing forged securities. The respondent s conduct violated Board Rules and (4) as well as Sections (6) and (11) of the Act Investigation No L (Karen Janae Chamblee) The respondent entered into an agreed consent order with the Board whereby the respondent was reprimanded. The respondent s internet advertisements contained misleading statements. The respondent s conduct violated Board Rule as well as Sections (6) and (11) of the Act Investigation No L (Inga A. Cortright) The respondent entered into an agreed consent order with the Board whereby the respondent s certificate was placed on probated suspension for a period of two years. On August 18, 2000, the respondent entered into a two-year fully probated decision and order with the Arizona State Board of Public Accountancy for failure to comply with applicable accounting and auditing standards. The respondent s conduct violated Board Rules (7) and as well as Sections (6) and (11) of the Act Investigation No L (Fei-Fei Catherine Fang) The respondent entered into an agreed consent order with the Board whereby the respondent was placed on probated suspension for a period of two years. In addition, the respondent shall complete and submit proof of a live instruction 24-hour SSARS course, an eight hour corporate and individual tax return course, an eight-hour IRS procedures course, an eight-hour practice before the IRS course and a four-hour ethics course, all to be completed by December 31, The respondent incompetently prepared tax returns and financial statements for Hill Country Smokehouse, and the respondent lacked objectivity regarding the financial assertions of her client in the preparation of the tax returns. The respondent s conduct violated Board Rule as well as Sections (6) and (11) of the Act Investigation No L (Joseph Edward Georges) The respondent entered into an agreed consent order with the Board whereby the respondent was reprimanded and his certificate suspended until the respondent cures his licensing deficiencies. The respondent practiced public accountancy with a misleading firm name and in an unregistered entity. The respondent also failed to respond to Board communications. The respondent s conduct violated Board Rules , , and as well as Sections (6) and (11) of the Act Investigation No L (Warren Todd Howard) The respondent entered into an agreed consent order with the Board whereby the respondent was placed on probated suspension for a period of five years. On January 31, 2001, the respondent was convicted of one felony count of misapplication of fiduciary property. As a result, the respondent was placed on community supervision for a term of five years. The respondent s conduct violated Board Rule (4) as well as Sections (6) and (11) of the Act Investigation No L (Gregory C. Krug) The respondent entered into an agreed consent order with the Board whereby the respondent s certificate was suspended pending the appeal of the respondent s felony conviction. On June 15, 1999, the respondent was convicted of one count of possession of an unregistered silencer, one felony count of shipping firearms on a common carrier without permission and one count of shipping firearms with intent to commit murder. As a result of his conviction, the respondent was sentenced to 120 months of confinement. The respondent has appealed his conviction. The respondent s conduct violated Sections , (6), and (11) of the Act Investigation No L (Henry A. Ramsey) The respondent entered into an agreed consent order with the Board whereby the respondent s certificate was revoked. In addition, the respondent shall pay $1, in administrative costs. On February 28, 2000, the 98 th Judicial District Court of Travis County, found in its Final Judgment in Cause No that the respondent breached his fiduciary duty to a trust, and, therefore, caused damages to the beneficiaries of the trust, James and Oscie Morgan. As a result of these findings, the court ordered in its final judgment that the respondent pay approximately $200,000 in actual damages and attorneys' fees to the Morgans and their attorneys. The respondent s 4
5 conduct violated Board Rules (2) and (9) as well as Sections (6), (10), and (11) of the Act Investigation No L (John Joseph Schafer) The respondent entered into an agreed consent order with the Board whereby the respondent was reprimanded. The respondent verbally abused Barbara Goolsby in the course of an engagement. The respondent s conduct violated Board Rule as well as Sections (6) and (11) of the Act Investigation No L (David Anthony Skrocki) The respondent entered into an agreed consent order with the Board whereby the respondent s certificate was placed on probated suspension for a period of three years. On September 8, 2000, the respondent was convicted of one misdemeanor count of making a false statement to the U. S. Department of Housing and Urban Development. As a result, the respondent was sentenced to two months of home detention, three years probation and a settlement payment of $45,000 to HUD. The respondent s conduct violated Board Rule (5) as well as Sections (6) and (11) of the Act. 2 Mr. Franco moved to approve the following agreed consent order as presented. Ms. Gilbert seconded the 12. Investigation No L (Pedro Espinoza) The respondent entered into an agreed consent order with the Board whereby the respondent is prohibited from performing audits or reviews for three years. The respondent shall obtain a quality review for each of the three years in which he is prohibited from performing audits and reviews and shall complete and submit proof of completion of an additional sixteen hours of continuing professional education courses in financial statements reporting (eight in the first year by the end of six months following the date of this order, and eight more 18 months after the effective date of this order). The respondent was assessed $3,000 in administrative penalties and $1,000 in administrative costs to be paid within ninety (90) days of the effective date of this order. In 1997 the Board issued an order (first order) ratifying an agreed consent order. The first order found that the respondent failed to comply with Generally Accepted Accounting Principles, Generally Accepted Auditing Standards and Governmental Auditing Standards in regards to the respondent s working papers prepared for a financial compliance audit for Planned Parenthood Association of Hidalgo County for the fiscal year ended December 31, The first order required the respondent to, within thirty days after entry of the first order, engage a qualified technical consultant acceptable to the Chair of the Technical Standards Review Committee to perform a pre-issuance review of any and all of the respondent s audited financial statements and working papers in support thereof for a period of one year from the date of the first order or until the respondent received an unqualified peer review, whichever was sooner. The respondent failed to retain a qualified technical consultant or to receive an unqualified peer review in violation of the first order. The respondent also performed and issued an audit during his probation period. The respondent s conduct violated Board Rule (19) as well as Sections (6) and (11) of the Act. 5 B. Proposals for decision Ms. Gilbert moved to approve the following proposal for decision as presented. Mr. Franco seconded the 1. Investigation No L (Robert R. Bolding) The respondent s license was revoked, he was assessed $4,000 in administrative penalties, and he was required to pay $1,000 in administrative costs. The respondent, while employed as the CPA for trusts owned by Carol Maupin, borrowed and failed to repay large amounts of money from the trusts. The moneys were used in order to pay off debts incurred by other businesses owned and operated by the respondent. The respondent also failed to respond in writing within 30 days to three written Board inquiries concerning the above-referenced matter. Following a public hearing on April 10, 2001, an administrative law judge of the State Office of Administrative Hearings entered a default judgment against the respondent. The respondent, although properly notified, failed to appear and was not represented at the hearing. The respondent violated Board Rules (2), (9) and as well as Sections (6) and (11) of the Act. 6 Mr. Mason moved to approve the following proposal for decision as presented. Dr. Summers seconded the 2. Investigation Nos L and L (Ruth E. Haynes) The respondent s license was revoked, and she was assessed $2,000 in administrative costs. The respondent failed to complete services for a client, Michelle Busenlehner; failed to respond to repeated client inquiries within a reasonable time; disclosed confidential information about her client to another business entity; and permitted another person to act in a way that violated the Rules. The respondent also threatened another client, Glynn Pattison. Following a public hearing on February 20, 2001, an administrative law judge of the State Office of Administrative Hearings ruled against the respondent. The respondent violated Board Rules , (12) and as well as Sections (6) and (11) of the Act. 4 5
6 Ms. Gilbert moved to approve the following proposals for decision as presented. Mr. Franco seconded the 3. Investigation No L (Cynthia T. Singleton) The respondent s license was revoked, and she was assessed $875 in administrative costs. On September 13, 1999, the respondent pleaded guilty to ten counts of aiding and abetting in the filing of false federal tax returns. Following a public hearing on April 24, 2001, an administrative law judge of the State Office of Administrative Hearings entered a default judgment against the respondent. The respondent violated Board Rules (2), (4), (8) and (9) as well as Sections (2), (6), (10) and (11) of the Act Investigation No L (Thomas E. Snyder) The respondent s license was revoked, and he was assessed $5,000 in administrative penalties and $750 in administrative costs. The respondent falsely swore to the Board that he was in the industry practice of public accountancy. The respondent practiced public accountancy in an unregistered entity and his firm s name failed to contain the name of the sole proprietor. Also, the respondent failed to notify the Board in writing of a telephone and address change. Finally, the respondent failed to respond to Board communications. Following a public hearing on March 20, 2001, an administrative law judge of the State Office of Administrative Hearings entered a default judgment against the respondent. The respondent, although properly notified, failed to appear and was not represented at the hearing. The respondent violated Board Rules , , (11) and as well as Section (1) of the Act. 4 Dr. Summers moved to approve the following proposal for decision as presented. Ms. Gilbert seconded the 5. Investigation Nos through (Docket No A) The certificate of 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 5) 6. 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 6) 7. Investigation Nos through (Docket No C) The certificate of and Sections (6) and (11) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 7) 8. Investigation Nos through (Docket No A) The certificate of 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 8) 9. 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 9) 10. Investigation Nos through (Docket No C) The certificate of 6
7 515.1 and Sections (6) and (11) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 10) 11. Investigation Nos through (Docket No D) The certificate of and Sections (6) and (11) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 11) XI. The Board took the following actions on Board rules : A. Dr. Summers moved to adopt the following rule as presented on second reading. Ms. Eyeington seconded the Section (Action Relating to Violations of Rules Governing Conduct During the Examination) (ATTACHMENT 12) B. Dr. Summers moved to repeal the following rule as presented on second reading. Mr. Mason seconded the Section (Grounds for Disciplinary Action of Candidates) [Repeal] C. Mr. Davis moved to adopt the following rule as presented on second reading. Mr. Franco seconded the motion, and it passed unanimously. Section (Processing Suspected Irregularities Involving Candidates for the Uniform CPA Examination) (ATTACHMENT 13) D. Mr. Franco moved to adopt the following rule as presented on second reading. Dr. Summers seconded the Section (Examination Fees) (ATTACHMENT 14) XII. XIII. Mr. Conaway reviewed the schedule of future Board meetings. Mr. Mason moved to excuse Ms. Parnell s absence from today s Board meeting. Mr. Davis seconded the Mr. Conaway adjourned the meeting at 12:21 p.m. ATTEST: K. Michael Conaway, CPA, Presiding Officer Gwen B. Gilbert, CPA, Secretary Mr. Atkinson and Ms. Eyeington recused themselves from participating in this matter. Mr. Atkinson, Mr. Miller and Ms. Thomas recused themselves from participating in this matter. Mr. Atkinson, Ms. Eyeington, Mr. Miller and Ms. Thomas recused themselves from participating in this matter. Ms. Eyeington and Ms. Thomas recused themselves from participating in this matter. Mr. Atkinson, Mr. Davis, Ms. Eyeington and Ms. Parnell recused themselves from participating in this matter. Mr. Atkinson, Ms. Dryden and Ms. Eyeington recused themselves from participating in this matter. Mr. Atkinson, Ms. Eyeington, and Ms. Thomas recused themselves from participating in this matter. 7
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