MINUTES. Texas State Board of Public Accountancy January 8, 2009

Transcription

1 MINUTES Texas State Board of Public Accountancy January 8, 2009 The Texas State Board of Public Accountancy met from 10:00 a.m. until 11:24 a.m. on January 8, 2009, at 333 Guadalupe, Tower 3, Suite 900, Austin, Texas A notice of this meeting containing all items on the agenda was filed with the office of the Secretary of State at 4:35 p.m., December 18, (TRD # ) (ATTACHMENT 1) Board Members Present Gregory L. Bailes, CPA, Secretary A. Carlos Barrera, CPA John W. Dunbar, CPA David D. Duree, CPA, Presiding Officer James C. Flagg, Ph.D., CPA Dorothy M. Fowler, CPA, Treasurer David L. King, CPA Evelyn M. Martinez, Esq. Orville W. Mills Jr., CPA Steve D. Peña, CPA James W. Pollard Joseph W. Richardson, CPA, Assistant Presiding Officer Catherine J. Rodewald John W. Steinberg, CFE John A. Walton Others Present Ben De Leon Richard Forrest, Esq., CPA Durlene Gardner, CPA Susan Henricks, Esq. Jack Hohengarten, Esq. Melissa Juarez, Esq. Charles McDonald, Esq. Robert Owen, CPA Staff Present Ismael Castillo Karen Davis Alan Hermanson, CPA J. Randel Hill, Esq. Donna Hiller Jean Keith Virginia Moher, Esq., CPA Patrick Myers, Esq. Barbara Stooksberry William Treacy I. Mr. Duree, presiding officer, called the meeting to order at 10:00 a.m. II. III. Mr. Steinberg moved to approve the November 13, 2008, Board meeting minutes as presented. Mr. Bailes seconded the motion, and it passed unanimously. Mr. Duree, Executive Committee chair, reported on the January 7, 2009, committee meeting. Members Present Gregory L. Bailes, CPA David D. Duree, CPA James C. Flagg, Ph.D., CPA Dorothy M. Fowler, CPA Joseph W. Richardson, CPA Staff Present James Hamilton, CPA Alan Hermanson, CPA J. Randel Hill, Esq. William Treacy A. Ms. Fowler moved to approve the Board s financial statements. Mr. Steinberg seconded the motion, and it passed unanimously. 1

2 B. Mr. Duree reported on the progress of the Board s technological advances. In particular, he reported that a Board Member and Committee Member portal is being developed which would give members electronic access to committee agendas and other documents. C. The following NASBA/AICPA matters were reported: 1. Mr. Bailes moved to give Mr. Duree and Mr. Treacy the authority to vote on the Board s behalf on NASBA s vice-chair position for and asked that they notify Board members by of their action. Mr. Richardson seconded the motion, and it passed unanimously. 2. Mr. Richardson moved that the Board nominate Mr. Duree as NASBA s Southwest Regional Director. Mr. Steinberg seconded the motion, and it passed unanimously. D. Ms. Fowler moved to ratify a Technical Standards Review II Committee contract not to exceed $20,000 with Harvey Zimmerman, CPA. Mr. Bailes seconded the motion, and it passed unanimously. E. Mr. Duree reported that no general correspondence had been received. F. Mr. Duree reported that the committee is monitoring the status of the Scholarship Fund for Fifth-Year Accounting Students. G. Mr. Duree reported that no executive session was held. IV. Mr. Bailes, Rules Committee chair, reported on the January 7, 2009, committee meeting. Members Present Gregory L. Bailes, CPA A. Carlos Barrera, CPA David D. Duree, CPA ex officio Dorothy M. Fowler, CPA Evelyn M. Martinez, Esq. Joseph W. Richardson, CPA Catherine J. Rodewald Others Present James Brackens, CPA Jerry Cross, CPA Gary S. McIntosh, CPA Robert Owen, CPA Staff Present James Hamilton, CPA Alan Hermanson, CPA J. Randel Hill, Esq. Donna Hiller Jean Keith Marisa Rios William Treacy A. Mr. Bailes moved to adopt the proposed revisions to Section (Confidential Client Communications) of the Board s Rules. Mr. Dunbar seconded the motion, and it passed unanimously. (AT- TACHMENT 2) B. Mr. Bailes reported that the committee tabled its consideration of the proposed rule revisions to Chapter 527 (Peer Review) until the Peer Review Committee has had an opportunity to review them. C. Mr. Bailes moved to authorize the executive director to publish in the Texas Register, for public comment, the committee s proposed amendments to Section (Violation of a Cease and Desist Order) of the Board s Rules. Mr. Walton seconded the motion, and it passed unanimously. (ATTACHMENT 3) D. Mr. Bailes moved to authorize the executive director to publish in the Texas Register, for public comment, the committee s proposed amendments to Section (c) (Receipt of Commissions and Other Compensation) of the Board s Rules. Mr. Richardson seconded the motion, and it passed unanimously. (ATTACHMENT 4) E. Mr. Bailes reported on the Board s amicus letter to the Opinions Committee of the Office of the Attorney General concerning an opinion request by Kerr County for a definition of Audit. 2

3 F. Mr. Bailes informed the Board that the committee s next meeting has been scheduled for Wednesday, March 25, 2009, at 10:00 a.m. V. Dr. Flagg, Qualifications Committee chair, reported on the January 7, 2009, committee meeting. Members Present Jerry A. Davis, CPA David D. Duree, CPA ex officio James C. Flagg, Ph.D., CPA Sharron Graves, CPA David King, CPA Roselyn Morris, Ph.D., CPA James W. Pollard Melanie G. Thompson, CPA Member Absent Florence Atiase, CPA Staff Present Andrea Carter, Esq. Karen Davis Alan Hermanson, CPA J. Randel Hill, Esq. Donna Hiller Barbara Stooksberry A. Dr. Flagg moved to approve or re-approve the following ethics courses in meeting Board Rule (c) (Definitions of Related Business Subjects). Mr. Steinberg seconded the motion, and it passed unanimously. Approvals 1. Southwestern Adventist University BUAD 541 Legal and Ethical Values in Management 2. Angelo State University MGT 4302 Ethics in Organizations Distance Education format 3. Metropolitan State College of Denver ACC 4440 Accounting Ethics & Professionalism Re-approvals 1. University of Houston GENB 4397/5403/7304 Accounting Ethics 2. University of Texas at Austin LEB Legal Liability & Regulation of Accountants 3. St. Mary s University BA 4333/5333 Business & Professional Ethics 4. Tarleton State University ACC 423/586 Ethics for Accountants Tabled for additional information Tarleton State University ACC 423/586 Ethics for Accountants: Writing Intensive Dr. Flagg reported that the committee had discussed a letter received from a Mountain View College student concerning the accuracy of accounting ethics information and the teaching methodology of instructor Nancy Batch, CPA. Staff was directed to draft a letter to Gary Ergish, Executive Dean of Business at Mountain View College, expressing the committee s concern about the events reported by the student, the teaching methodology used by the instructor, and the accuracy of accounting ethics information disseminated to students. B. Dr. Flagg discussed a preliminary report prepared by Rosie Morris concerning the CSOs and where in the curriculum the content covered in the CSOs is taught in Texas colleges and universities--at the undergraduate or graduate level or some combination of the two. C. Dr. Flagg reported that Prometric test site visits had been conducted by the Board s staff. 3

4 D. Dr. Flagg reported that the committee had reviewed the candidate success rate for the October/November 2008 test window. E. See agenda Item III-F. VI. Mr. Walton reported on the Board s November 22, 2008, swearing-in ceremony in Arlington, TX. VII. Ms. Fowler, Behavioral Enforcement Committee chair, reported on the December 15, 2008, committee meeting. Members Present Gregory L. Bailes, CPA A. Carlos Barrera, CPA John W. Dunbar, CPA Dorothy M. Fowler, CPA Thomas E. Oliver, CPA Steve D. Peña, CPA John W. Steinberg, CFE Members Absent Jimmie L. Mason, CPA Edward M. Polansky, CPA John A. Walton Staff Present Andrea Carter, Esq. J. Randel Hill, Esq. A. Mr. Richardson moved to dismiss the following investigations based on insufficient evidence. Ms. Rodewald seconded the motion, and it passed. 1. Investigation No L 1 2. Investigation No L 1 3. Investigation No L 1 4. Investigation No L 1 B. Mr. Richardson moved to dismiss Investigation No L 1 based on insufficient evidence. Ms. Rodewald seconded the motion, and it passed. C. Other - The committee took no action on 11 other investigations the committee had considered. VIII. IX. Ms. Moher, staff attorney, reported on the status of the Enforcement Division s probation monitoring system. Mr. Hill, general counsel, reported on the status of investigations of violations of Subchapter J of the Public Accountancy Act regarding the unauthorized practice of public accountancy. X. The Board took the following actions on agreed consent orders, agreed cease and desist orders, and proposals for decision: A. Agreed Consent Orders Behavioral Enforcement Committee Mr. Mills moved to approve the following Agreed Consent Orders as presented. Ms. Rodewald seconded the motion, and it passed. 1. Investigation No.: L Hometown: Houston Terry Paul Andrews Certificate No.: Rule Violation: and ordered to pay an administrative penalty of $1000 and $ in administrative costs within 30 days of the date the Board ratifies the order. Respondent prepared a client s 2007 tax return incorrectly by incompletely entering address information, duplicating dependent information, and incorrectly reporting alternative minimum tax. 2 4

5 2. Investigation No.: L Hometown: Amarillo Landon William Blair Certificate No.: Rule Violation: (5) Act Violations: (6) and (11) Respondent entered into an Agreed Consent Order with the Board whereby respondent was placed on probated revocation for two years under the following conditions: respondent must pay an administrative penalty of $1000 and $ in administrative costs within 30 days of the date the Board ratifies the order; respondent must make a quarterly report to the Board, which shall include but is not limited to his continued compliance with the terms of the ACO, the nature of his practice, the completion of his continuing professional education, and (if applicable) any criminal arrests; and respondent must comply fully with all of the terms and conditions of probation imposed by the Board and cooperate fully with Board representatives monitoring and investigating respondent's compliance with probationary terms and conditions. On April 24, 1998, respondent was arrested for driving while intoxicated (DWI) and subsequently convicted of deadly conduct. On June 22, 2007, respondent was convicted of DWI Investigation No.: L Hometown: Mesquite David Thomas Durden Certificate No.: Rule Violations: , , , and Act Violations: (6) and (11) Respondent entered into an Agreed Consent Order with the Board whereby respondent was placed on probated revocation for two years under the following conditions: respondent must pay an administrative penalty of $5000 and $ in administrative costs within 30 days of the date the Board ratifies the order; respondent must make a quarterly report to the Board, which shall include but is not limited to his continued compliance with the terms of the ACO, the nature of his practice, the completion of his continuing professional education, and (if applicable) any criminal arrests; and respondent must comply fully with all of the terms and conditions of probation imposed by the Board and cooperate fully with Board representatives monitoring and investigating respondent's compliance with probationary terms and conditions. Respondent commingled three of a client s escrow accounts into one account and made improper disbursements from the account. Respondent practiced public accountancy with a delinquent, expired individual license and a delinquent, expired firm license. In addition, respondent failed to substantially respond to Board communications dated May 1 and June 27, 2008 and failed to respond to numerous telephone inquiries by Board staff. Further, respondent was arrested for possession of a controlled substance, a 3 rd degree felony offense Investigation No.: L Hometown: Buda Evelyn Pena Edwards Certificate No.: Rule Violations: and and ordered to pay an administrative penalty of $2000 and $ in administrative costs within 30 days of the date the Board ratifies the order. Respondent must also complete and submit proof of completion of eight hours of live continuing professional education (CPE) in the area of tax and eight hours of live CPE in construction accounting. This CPE must be completed within 90 days of the date of the Order. Respondent prepared a client s Form 1120S incorrectly and used improper advertising in her internet website. Specifically, respondent made statements on her website that were not verifiable and implied that her firm had multiple CPAs when she was the only CPA in the firm Investigation No.: L Hometown: Roeland Park, KS Michael Aaron Fleischaker Certificate No.: Rule Violations: and (4) Act Violations: (6), (10) and (11) Respondent entered into an Agreed Consent Order with the Board whereby respondent s certificate was revoked in lieu of further disciplinary proceedings. In addition, respondent must pay $ in administrative costs within 30 days of the date the Board ratifies the order. Respondent entered into a deferred prosecution agreement in Lafayette County, Missouri, for possession of a controlled substance, a Class C felony offense. As a result, respondent was placed on probation for 24 months. Respondent also admitted under penalty of perjury that he knowingly possessed alprazolam, a controlled substance, without a prescription. 5

6 6. Investigation No.: L Hometown: Red Oak Milton Ben Heckathorn Certificate No.: Rule Violations: , and and ordered to pay an administrative penalty of $3000 and $ in administrative costs within 30 days of the date the Board ratifies the order. Respondent failed to return client records; practiced public accountancy with a delinquent, expired individual license; and failed to respond to two Board communications Investigation No.: L Hometown: Houston Robert Wade Malone Certificate No.: Rule Violations: , and (11) and ordered to pay an administrative penalty of $3000 and $ in administrative costs within 30 days of the date the Board ratifies the order. Respondent failed to return a client s corporate records and failed to respond to the client s inquiries. Respondent also practiced public accountancy with an improper firm name by using the term Group although respondent was the only CPA in the firm Investigation No.: L Hometown: Grapevine Dana Hill McGuffin Certificate No.: Rule Violations: , , and Act Violations: (6) and (12) and ordered to pay an administrative penalty of $4000 and $ in administrative costs within 30 days of the date of the order. Respondent is ordered to enroll in an accelerated peer review within 30 days of the date of the order and submit proof of completion of the peer review with 180 days of the order. Respondent practiced public accountancy in an unregistered entity with an improper firm name. In addition, respondent used improper advertising by offering to perform attest services through the unregistered entity and failed to participate in the Board s peer review program Investigation No.: L Hometown: Houston Charles Kevin Moore Certificate No.: Rule Violations: , and , ordered to complete and submit proof of completion of four hours of live CPE in the area of ethics, and ordered to pay an administrative penalty of $3000 and $ in administrative costs within 30 days of the date the Board ratifies the order. Respondent practiced public accountancy in an unregistered entity and used improper advertising on his internet website. In addition, respondent practiced public accountancy with an improper firm name by using the term associates although he was the only CPA in the firm Investigation No.: L Hometown: Amarillo John Robert Pendleton Certificate No.: Rule Violations: , and Act Violations: (6) and (12) and ordered to pay an administrative penalty of $3000 and $ in administrative costs within 30 days of the date of the order. Respondent must also complete and submit proof of completion of peer review within 180 days of the date of the Order. Respondent practiced public accountancy with a delinquent, expired individual license for approximately one year and practiced public accountancy in an unregistered entity from January 1990 through July Respondent also failed to participate in the Board s peer review program Investigation No.: L Hometown: Tyrone, OK James Lee Ridley Certificate No.: Rule Violations: (5), (6) and

7 Respondent entered into an Agreed Consent Order with the Board whereby respondent was placed on probated suspension for two years under the following conditions: respondent must pay an administrative penalty of $3000 and $ in administrative costs within 30 days of the date the Board ratifies the order; respondent must make a quarterly report to the Board, which shall include but is not limited to his continued compliance with the terms of the ACO, the nature of his practice, the completion of his continuing professional education, and (if applicable) any criminal arrests; and respondent must comply fully with all of the terms and conditions of probation imposed by the Board and cooperate fully with Board representatives monitoring and investigating respondent's compliance with probationary terms and conditions. Respondent was placed on deferred adjudication for driving under the influence, careless driving, and failure to wear a safety belt in Texas County, Oklahoma. The Oklahoma Accountancy Board (OAB) placed respondent on probation for two years for practicing public accountancy with an expired permit. Respondent failed to report the deferred adjudication or the OAB disciplinary action to the Board within 30 days of the events. 2 Technical Standards Review I Committee 1. Investigation Nos.: L and L Hometown: Bedford Kyle K. Morse Certificate No.: On September 2, 1993, the Board revoked respondent s certificate but he was seeking reinstatement of his license. On December 5, 2008, respondent entered into an Agreed Consent Order in which he was placed on two years probation and his license will be subject to a scope limitation in that he is prohibited from performing audits or reviews for a period of two years from the date of ratification of the order. Respondent may perform compilations. Respondent must also complete at least twenty (20) hours of continuing professional education (CPE) in a live classroom setting each year for two years Investigation Nos.: L and L Hometown: Lubbock Respondents: James W. Kingery and James W. Kingery, CPA Certificate Nos.: and T05801 Respondent Kingery agreed to an admonishment by the American Institute of Certified Public Accountants (AICPA) and the Texas Society of Certified Public Accountants (TSCPA) in regard to several alleged violations of the AICPA and TSCPA Codes of Professional Conduct. Respondent Kingery entered into an Agreed Consent Order on behalf of himself and his firm in which he and the firm were placed on limited scope status. Respondent Kingery shall submit to the Board within 10 days of its receipt the results of the AICPA review of the attest service selected by the AICPA after the completion of the 40 hours of CPE. Respondent Kingery must submit all of his audit and review engagements to the pre-issuance reviewer acceptable to the AICPA Subcommittee, for review prior to issuance of the applicable report to the client by respondent firm until January 31, By the tenth (10 th ) day of the succeeding month, respondent Kingery must provide a report to the Board detailing the audit and review work reviewed by the preissuance reviewer and the reviewer s evaluation for the prior month. Respondent Kingery must complete and submit proof of completion of the following continuing professional education: 16 hours in audits of employee benefit plans, 8 hours in the area of audit work papers, 8 hours in audit of small business, and 8 hours in financial statement disclosures. Respondent Kingery shall pay $ in administrative costs within 30 days of the date of the Board order. 4 B. Mass Hearings Mr. Peña moved to approve the following proposals for decision as presented. Ms. Fowler seconded the motion, and it passed unanimously. 1. Respondents: In The Matter of Disciplinary Action Against Certain Licensees for Nonpayment of Professional Fees for Three Consecutive License Periods The respondents failed to pay their licensing fees for three consecutive license periods. Following the public hearing, an Administrative Law Judge (ALJ) of the State Office of Administrative Hearings recommended that the certificate of each respondent still not in compliance be revoked without prejudice. Each respondent may regain his or her certificate by paying all license fees and penalties and by otherwise coming into compliance with the Act. The ALJ found that the respondents violated Section (4) (failure to pay license fees for three consecutive years) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 5) 7

8 No Board Committee considered these actions. Docket Investigation Numbers Scheduled Hearing through September 30, through October 28, Respondents: In The Matter of Disciplinary Action Against Certain License Holders for CPE Delinquencies The respondents failed to comply with CPE reporting requirements found in Chapter 523 of the Rules and Section of the Act. Following the scheduled public hearing, an Administrative Law Judge (ALJ) of the State Office of Administrative Hearings recommended that the license of each respondent still not in compliance be suspended for a period of three years, or until he or she complies with the licensing requirements of the Act, whichever is sooner. Additionally, the ALJ recommended a $100 penalty be imposed for each year a respondent is not in compliance with the Board's CPE requirements. The ALJ found that the respondents violated Sections (mandatory CPE) and (mandatory CPE reporting) of the Board's Rules, and (CPE) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 6) No Board Committee considered these actions. Docket Investigation Numbers Scheduled Hearing through September 30, through October 28, Respondents: In The Matter of Disciplinary Action Against Certain Certificate Holders for Failure to Complete License Notice The respondents failed to complete the renewal of their licenses required under Section of the Board's Rules, engaged in the practice of public accountancy without a license issued by the Board as required by Section of the Board's Rules and failed to substantively respond to Board communications as required by Section of the Board's Rules. Following the public hearing, an Administrative Law Judge (ALJ) of the State Office of Administrative Hearings recommended that the certificate of the respondents not in compliance be revoked without prejudice until such time as the respondent complies with the requirements of the Act. The ALJ found that the respondents violated Sections and of the Board's Rules as well as Sections (6) (violation of a rule of professional conduct) and (11) (conduct indicating lack of fitness to serve the public as a professional accountant) of the Act. The respondents, although properly notified, failed to appear and were not represented at the hearing. (ATTACHMENT 7) No Board Committee considered these actions. Docket Investigation Numbers Scheduled Hearing through September 30, through October 28, 2008 C. Agreed Cease and Desist Orders Ms. Fowler moved to approve the following Agreed Cease and Desist Orders as presented. Mr. Peña seconded the motion, and it passed. 1. Investigation No.: N Hometown: Allen Me Lissa Ann Collins-Kutch Respondent used the CPA designation although respondent does not hold a license in Texas. 8

9 2. Investigation No.: N Hometown: Houston Juan B. Calles Act Violation: Respondent used the term Public Accountant although respondent does not hold a license in Texas. 3. Investigation No.: N Hometown: Odessa Polanco Bookkeeping & Tax Service Respondent used the term Accountant and offered audits, reviews and compilations although respondent does not hold a license in Texas. 4. Investigation No.: N Hometown: Fort Worth Don Beene Respondent used the CPA designation although respondent does not hold a license in Texas. 5. Investigation No.: N Hometown: Houston Calles Associates Respondent offered attest services although respondent does not hold a license in Texas. 6. Investigation No.: N Hometown: Houston Gary S. Wolfe Respondent used the CPA designation although respondent does not hold a license in Texas. 7. Investigation No.: N Hometown: Grapevine Russell D. Flowers Respondent used the CPA designation although respondent does not hold a license in Texas. 9

10 D. Proposal for Decision Mr. Mills moved to approve the following Proposal for Decision as presented. Mr. Richardson seconded the motion, and it passed. Investigation No.: L Hometown: Laredo SOAH Docket No.: Certificate No.: Edward Hinojosa Rule Violations: and (9) Act Violations: (6) and (11) Staff of the Texas State Board of Public Accountancy (the Staff ) brought a disciplinary action against Edward Hinojosa (Respondent) at the State Office of Administrative Hearings. Staff alleged that respondent violated Board Rule (9) and Sections (6) and (11) of the Public Accountancy Act by embezzling $2,307, from a client. In addition, Staff alleged that respondent violated Board Rule and Section (6) of the Public Accountancy Act when he practiced public accountancy without a valid license. Although respondent was given an opportunity to appear and respond to the allegations against him, he did not appear and he was not represented at the hearing. The Administrative Law Judge found that respondent violated Board Rules and (9) and Sections (6) and (11) of the Public Accountancy Act, and recommended that the Board revoke respondent s certificate, assess an administrative penalty of $76,000 and assess administrative costs of $ The Board adopted the recommendation of the Administrative Law Judge and revoked Mr. Hinojosa s certificate and assessed the recommended penalties and administrative costs. 5 The Board considered Agenda Items XI and then continued with the remainder of Agenda Item X-E. XI. Mr. Bailes moved to adopt the following Board Rules on second reading. Mr. Steinberg seconded the motion, and it passed unanimously. Consideration of changes to Chapter 527 (Peer Review) was tabled. A. Section (Definition of Acronyms) (ATTACHMENT 8) B. See Agenda Item IV-B for action taken. C. Section (Discreditable Acts) (ATTACHMENT 9) D. Section (Recognized Colleges and Universities) (ATTACHMENT 10) E. Section (Educational Qualifications under the Act) (ATTACHMENT 11) F. Section (Definition of Accounting Courses) (ATTACHMENT 12) G. Section (Definition of Related Business Subjects) (ATTACHMENT 13) XII. Mr. Duree reviewed the schedule of future Board meetings. At this point in the meeting, the Board recessed. Mr. Bailes, Mr. King, Mr. Mills, Mr. Peña, Mr. Richardson, Mr. Steinberg, and Mr. Walton recused themselves from participating in the next agenda item and left the meeting room. The Board reconvened. X-E. The following motions were considered: The Board considered the Motions for Rehearing filed on behalf of the staff and the respondents in the below styled cases: a. Texas State Board of Public Accountancy v. Thomas Bauer Investigation No L b. Texas State Board of Public Accountancy v. Carl Bass Investigation No L c. Texas State Board of Public Accountancy v. Patricia Grutzmacher Investigation No L 10

11 d. Texas State Board of Public Accountancy v. James Brown, Jr. Investigation No L e. Texas State Board of Public Accountancy v. Jennifer Stevenson Jackson Investigation No L Board Orders were issued on October 14, 2008, at the Board s direction following the Board s September 25, 2008, Board meeting to consider the Proposals for Decision in the above-styled cases. The Board staff prosecuting these cases and the respondents both filed a Motion for Rehearing asking that the Board reconsider parts of the decisions in these cases. The Board denied both Motions for Rehearing, letting stand its earlier decisions to: 1) revoke the certificates of Thomas Bauer and Carl Bass and assess penalties and administrative costs; 2) assess a probated suspension to Patricia Grutzmacher plus penalties and administrative costs, and 3) dismiss the complaints against James Brown, Jr., and Jennifer Stevenson Jackson. XIII. Mr. Duree adjourned the meeting at 11:24 a.m. ATTEST: David D. Duree, CPA, Presiding Officer Gregory L. Bailes, CPA, Secretary Mr. Bailes, Mr. Barrera, Mr. Dunbar, Ms. Fowler, Mr. Peña, and Mr. Steinberg recused themselves from participating in this matter. Mr. Bailes, Mr. Barrera, Mr. Dunbar, Ms. Fowler, Mr. Peña, Mr. Steinberg, and Mr. Walton recused themselves from participating in this matter. Mr. Barrera, Dr. Flagg, Mr. King, and Mr. Pollard recused themselves from participating in this matter. Mr. Barrera, Dr. Flagg, and Mr. Pollard recused themselves from participating in this matter. Mr. Bailes, Mr. Barrera, Mr. Dunbar, Mr. Duree, Ms. Fowler, and Mr. Steinberg recused themselves from participating in this matter. 11