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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