DELAWARE BOARD OF MASSAGE AND BODYWORK
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|Cannon Building |STATE OF DELAWARE |Telephone: (302) 744-4500 |
|861 Silver Lake Blvd., Suite 203 |DEPARTMENT OF STATE |Fax: (302) 739-2711 |
|Dover, Delaware 19904-2467 | |Website: dpr. |
| |DIVISION OF PROFESSIONAL REGULATION | |
PUBLIC MEETING MINUTES: BOARD OF ACCOUNTANCY
MEETING DATE AND TIME: Wednesday, September 20, 2006 at 8:30 a.m.
PLACE: 861 Silver Lake Boulevard, Dover, Delaware
Conference Room B, second floor of the Cannon Building
MINUTES APPROVED: October 18, 2006
MEMBERS PRESENT
Sandra Gulledge, CPA Member, President
Cathel Tanner, PA Member, Secretary
Joyce Dyer, Public Member
Diane Marky, Public Member
Douglas Phillips, CPA Member
William Fletcher, Attorney Member
MEMBER ABSENT
Norma Rohleder, CPA Member
James Zdimal, CPA Member
DIVISION STAFF/DEPUTY ATTORNEY GENERAL
James Collins, Director, Division of Professional Regulation
Abby Adams, Deputy Attorney General
Gayle Melvin, Administrative Specialist III
ALSO PRESENT
Dana Rubenstein
Renee Villano
James Hanley, Deputy Attorney General
Cheryl Anthony, Court Reporter
Geraldine Young
William Walls
Timothy Mullaney, Sr., Esquire
CALL TO ORDER
Ms. Gulledge called the meeting to order at 8:35 a.m.
REVIEW OF MINUTES
The Board reviewed the minutes of the August 16, 2006 meeting. Mr. Phillips made a motion, seconded by Ms. Marky to approve the minutes. The motion was unanimously carried.
UNFINISHED BUSINESS
9:00 a.m. – Hearing – Complaint #04-01-06 Against Geraldine C. Young
Ms. Gulledge called the hearing to order at 9:00 a.m. The purpose of the hearing was to determine whether a violation of 24 Delaware Code Section 117(6) in that Ms. Young violated a lawful provision of Chapter 1 and Regulation 12.2 has occurred. Present for the hearing were James Hanley, Deputy Attorney General, William Walls, Geraldine Young, Timothy Mullaney, Sr, Esquire. Witnesses were sworn in by the court reporter. Verbatim testimony was recorded by the court reporter.
Mr. Walls testified that he had provided Ms. Young with his 2004 tax records. Ms. Young was to prepare his personal taxes and the taxes for the business that he was closing. In April, 2005, Ms. Young informed him that she was going to file an extension for his 2004 tax returns. Mr. Walls had attempted numerous times by telephone and visits to Ms. Young’s business address to get his records returned to him. Mr. Walls stated that Ms. Young had not returned any of his 30 to 40 phone calls. Mr. Walls stated that his partner’s accountant, Eleanor Terrell, had also attempted to contact Ms. Young by telephone requesting his records. Ms. Terrell did not receive a return phone call or the records. Mr. Walls stated that he finally received a phone call from Ms. Young in May, 2006 advising him that he could pick up his records, which was thirteen months after he had dropped them off. This was after she had been contacted by an investigator with the Division of Professional Regulation.
At the conclusion of the State’s case, Mr. Mullaney motioned that the complaint be dismissed because the State failed to make its case. Ms. Tanner made a motion, seconded by Ms. Markey to deny the motion to dismiss. The motion was unanimously carried.
Ms. Young testified that Mr. Walls had been a client for about six years. She had filed an extension by the March 15, 2005 deadline. She stated that Mr. Walls’ records consisted of a one-page document listing expenses, mainly cell phone and grass cutting. Mr. Walls kept his own books. Ms. Young testified that she had not been paid nor had she sent Mr. Walls a bill for filing the extension. She did not remember receiving 30 to 40 phone calls from Mr. Walls. She did not recall Mr. Walls leaving her messages. Ms. Young stated that she did not mail Mr. Walls’ records back to him. Ms. Young acknowledged there were problems and she though that Mr. Walls would pick up his records and find another accountant.
The Board held deliberations. The Board decided that Ms. Young was in violation of the statute. Mr. Phillips made a motion, seconded by Mrs. Dyer that a letter of reprimand be issued to Ms. Young. The motion was unanimously carried. The hearing ended at 10:20 a.m.
Clarification on the Board’s April 26, 2006 Decision to Allow Exam Candidates to Take Online Courses to Qualify for the CPA Exam
This was tabled until the next Board meeting.
Discussion: Peer Review
A discussion was held on peer review. Ms. Rubenstein had compared the list of the Board’s licensed firms with the Society’s roster of firms. There were approximately 129 firms that are not members of the Society. Of the 129 firms, approximately 64 are located in Delaware. However, some of these firms may be a member of the AICPA and would already be required to complete peer review.
Ms. Adams advised the Board that a statute change would be necessary in order to require peer review. It was suggested sending a letter to all firms requesting their input. Ms. Gulledge will draft a letter for review at the October meeting to send to the firms requesting input for the November meeting. A member of the Pennsylvania Society will be invited to attend the October meeting to discuss their experience with peer review.
Review of CPA Certificate Applicants
Mrs. Dyer made a motion, seconded by Ms. Marky to approve the following applicants for a certificate:
James Cherric
Jing He
The motion was unanimously carried.
Requests for Reinstatement
The Board reviewed the additional information submitted by Lee Heims and Marcy Lebovitz. Ms. Tanner made a motion, seconded by Mr. Phillips to approve the following applicants for reinstatement:
Lee Heims
Marcy Lebovitz
The motion was unanimously carried.
Maryland Society of Accountants, Inc: Request for Approval of Ethics Course
Ms. Gulledge and Mr. Phillips will review the course and report at the next meeting.
NEW BUSINESS
Review of CPA Certificate Applications
Ms. Tanner made a motion, seconded by Ms. Marky to approve the following applicants for a certificate:
Kavita Advani Thayananthan Ambalavani
Shamshad Azeem Pamela Baumbach
Maggie Chen Moon Jin Chung
Prajakta Deshpande Hidetaka Furuta
Larry Garcia Lisa Gregor
Kentaro Hayafune Jay Ingwell
Yoko Kashihara Tarek Khalil
Shirley Luong Beth Morgan
Tetsuya Morimoto Kelley Patrick
Akio Suzuki Satoshi Tajima
Shigeyuki Takenaka Kenji Takimoto
Shinji Tomita Toshiya Tomita
Junko Toyama Tasuku Toyama
Taiji Tsuji Yufent Wang
Ying Wu Maria Yip
Hitoshi Ashida Chi Hang Chan
Lixin Duan Lorna Farley
Andrea Fletcher Keigo Fujihara
Anuda Garg Kentaro Ito
Yong Wan Jo Kavita Kamath
Naoki Kanai Tetsuo Kato
Akinori Kawa Jong Hyun Kim
Maryla Laszczkowska Hong Seok Lee
Wing Han Leung Xiao Long Li
William Lloyd Xirong Mi
Koji Machino Hana Murayama
Shinobu Nishimura Keiko Nonobe
Seong Cheol Oh Shuji Oku
Na Ou Sung-Joon Park
Setsuya Sato Ik Young Song
Kenichi Takeda Naohiro Tomura
Fumiko Yamaza Ji Bong Yoo
Maciej Zalesinski
The motion was unanimously carried.
Review of CPA Permit to Practice Applications
Ms. Marky made a motion, seconded by Mrs. Dyer to approve the following applicants for a CPA permit to practice:
Colleen Cooke-Varallo
Yanzhi Hu
Imamura Keiko
Lisa Marra
Jennifer McGowan
Ziaoying Yu
The motion was unanimously carried.
The application of Beck I-Ju Chiu was reviewed. The application was tabled pending receipt of the experience affidavit being notarized.
Status of Complaints
Complaint No. 04-06-06 – This complaint was assigned to Ms. Gulledge.
Complaint No. 04-04-06 – Ms. Gulledge reported on complaint no. 04-04-06. This complaint has been referred to the Attorney General’s Office.
Complaint No. 04-05-06 – Ms. Gulledge reported on complaint no. 04-05-06. This complaint has been referred to the Attorney General’s Office.
Professional Education Services, LP: Request for Approval of Ethics Course
Ms. Gulledge, Mr. Phillips and Ms. Tanner will review this course and report at the next meeting.
Review of CPA Firm Permit Application
Ms. Marky made a motion, seconded by Ms. Tanner to approve the following application for a CPA firm permit pending receipt of the permanent business license:
CPA Financial Advisors Group, LLC
The motion was unanimously carried.
Review of PA Firm Permit Application
Ms. Tanner made a motion, seconded by Mr. Phillips to approve the following application for a PA firm permit:
Karen C. Smith
The motion was unanimously carried.
OTHER BUSINESS BEFORE THE BOARD (for discussion only)
Ms. Gulledge and Ms. Tanner reported that they had attended the 4-hour Delaware specific ethics course. A discussion was held concerning the course which will be required for the first time at the 2007 renewal. The Board will need to decide if the same course will be required for every renewal or if the course needs to be changed for each renewal. This will be discussed at a future meeting.
PUBLIC COMMENT
There was no public comment at this meeting.
NEXT SCHEDULED MEETING
The next meeting will be held on Wednesday, October 18, 2006 at 8:30 a.m. in Conference Room B, second floor of the Cannon Building, 861 Silver Lake Boulevard, Dover, Delaware.
ADJOURNMENT
There being no further business, Mr. Fletcher made a motion, seconded by Mr. Phillips to adjourn the meeting. The motion was unanimously carried. The meeting adjourned at 10:40 a.m.
Respectfully submitted,
Gayle L. Melvin
Administrative Specialist III
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