2006 Board Meetings and Agendas
Minutes of a Meeting of the Board
Time and Place of Meeting:
Friday, April 28, 2006 - 9:00 a.m. - 3:15 p.m.
Hilton Seattle Airport & Conference Center
17620 Pacific Highway South
Ronald D. Sabado, CPA, Chair (1:00 p.m. - 3:15 p.m.)
Sharron J. O'Donnell, CPA, Vice-Chair
Mien Julia Tai, CPA, Secretary
James W. Caley, CPA, Board Member
Robin A. Clark, CPA, Board Member
Edwin Jolicoeur, CPA, Board Member
Rufino R. Moraleja, CPA, Board Member
Laurie J. Tish, CPA, Board Member
Mary M. Tennyson, Senior Assistant Attorney General
Sandra Shoemaker, CPA, Deputy Director
Call to Order
Sharron J. O'Donnell, Vice-Chair, called the Board meeting to order at 9:00 a.m.
One addition to the minutes of the January 27, 2006 Board meeting was made. The minutes were unanimously approved as corrected.
Legal Counsel's Report
Mary M. Tennyson, Senior Assistant Attorney General, reported that on April 6, 2006 the Supreme Court of Washington denied the petition for review in Supreme Court No. 77324-6 Marilyn Greenen v. WA St. Board of Accountancy.
In the Chair's absence, the Vice-Chair reported:
- New Board Member
On April 6, 2006 Governor Gregoire appointed a new Board member, Lauren Jassny, as the Board's public member. Lauren replaces Astrid Aamot who resigned in August 2005. Due to a prior commitment, Lauren could not attend the Board's April meeting.
- Dinner Meetings With Stakeholders
The Vice-Chair reviewed the topics discussed at the dinner meeting with local practitioners held April 27, 2006. Four Board members attended the dinner - Ron Sabado, Sharron O'Donnell, Robin Clark and Laurie Tish.
- Committee Assignments
Rufino Moraleja's term as Board member will end June 9, 2006 or until the Governor appoints a replacement. Rufino has served as Board member for three terms since August 7, 1997. Rufino is currently the co-chair of the Board's Quality Assurance Review (QAR) Committee. The Board appointed Sharron O'Donnell as the new co-chair of the Board's QAR Committee.
- NASBA Western Regional Meeting
NASBA will hold its Western Regional Meeting from May 31 through June 2, 2006 in San Francisco, California. Board members who wish to attend this meeting need to notify the Board's office as soon as possible.
CPA Exam Liaison Report
Robin Clark, Committee Chair, reported on the status of on-going discussions with CASTLE Worldwide Inc. concerning exam fees.
Julia Tai, Committee Chair reported on a Board approved ethics and regulations class she attended.
Education Rule Review Committee
Incidental Practice Committee
Laurie Tish, Committee Chair, reported that the Committee is currently working on an action plan. Laurie also noted that the AICPA/NASBA Uniform Accountancy Act (UAA) Committee is drafting language for the Incidental Practice Model Rules (mobility without notice).
Legislative Liaison Committee
Policy and Rule Review Committee
Practice Review Committee
Edwin Jolicoeur, Committee Member, reported that the Committee is waiting for the results of national discussions concerning peer review oversight and revision of the UAA peer review model rule.
Sharron O'Donnell, Committee Co-Chair, announced that now that tax season is over, the Committee will begin auditing selected experience affidavits on a monthly basis throughout the rest of 2006.
Quality Assurance Review (QAR) Committee
Sandra Shoemaker, Deputy Director reviewed the process the QAR Committee uses when dealing with reports that are graded as "unacceptable."
Sandra also updated the Board on the plans for the 2006 QAR desk review session to be held on June 12th and June 13th at Central Washington University (CWU) in Des Moines.
Request Review Committee
Sandra Shoemaker, Deputy Director, reported on the following during the last quarter:
CPE Waivers - The Board received 20 CPE waiver requests since the January Board meeting. The Executive Director and a Consulting Board Member took the following action: 8 pending, 9 approved, 3 denied.
Firm Names - No requests for firm name approval were received since the January Board meeting.
Late Fee Waivers - No late fee waiver requests were received.
Professional/Educational Organization Recognition Requests - During the last quarter the following organizations were approved:
- Northwest Accounting Educators
- Walter J. Haig's CPA Educational Services
During the last quarter the following organization was denied:
- Oregon Entrepreneurs Forum.
Draft Rule Making Proposal - WAC 4-25-530 Fees
The Board reviewed a draft CR-102 (Proposed Rule-Making) including the proposed amendment to WAC 4-25-530 Fees to recognize the new exam fees. After discussion, one correction was made, and the Board voted unanimously to issue the corrected CR-102. The Board instructed the Executive Director to hold a rule-making hearing as soon as possible after the filing of the CR-102.
Executive Director's Report
- Agency Activities
The Deputy Director, Sandra Shoemaker, reported on the results of recent surveys sent to individuals and firms renewing licenses in 2006. Since this renewal cycle will not end until June 30, 2006, the final results of the surveys will be reported at the July 2006 Board Meeting.
As of April 18 2006, 1,008 individuals have subscribed.
- Investigation Management Report
The Deputy Director reviewed the Investigation Management Report with the Board and discussed future format changes to the report.
The Board received a request from Leonard Sanchez requesting support for the NASBA Director-at-Large position which is currently open. The Board decided to wait for additional input on other candidates who might be interested in this position.
Public comments were presented to the Board by the following individuals:
- Rich Jones, Washington Society of CPAs
- Jerry Miller, Washington Association of Accountants
- 1998-1 Education Policy
The Board reviewed a draft proposal to revise the Education Policy. During the discussion, two minor changes were made to the draft proposal. The Board accepted the draft proposal as adjusted.2004-1
- Sanction and Penalty Guidelines
The Board reviewed a draft proposal to revise the Sanction and Penalty Guidelines. During the discussion, several changes were made to the draft proposal. The Board accepted the draft proposal as adjusted.
Delegation of Authority
The Board reviewed the proposed Delegation of Authority for Administrative Violations. During the discussion, three minor changes were made to the draft proposal. After discussion, the Board voted unanimously to accept the proposed Administrative Sanctions Delegation of Authority as adjusted.
The Board directed Board staff to review all names currently listed on the Board's web site in the disciplinary action section and remove any that qualify as an administrative violation.
The Board also directed the Executive Director to ensure that administrative sanctions for Continuing Professional Education (CPE) violations include the requirement that any deficient CPE be made up and cannot be applied to future CPE cycles.
CPE Audit Sanctions
The Board reviewed the proposed schedule of CPE audit sanctions prepared by Julia Tai, Board Secretary, and the Executive Director. Board members will vote on the sanctions imposed in each case as the Stipulation and Agreed Order proposals are presented.
Stipulation and Agreed Order - Case #2004-118
The Board rejected the proposed Stipulated Agreement and Order of Assurance and directed the Executive Director to make a counter proposal.
The regular Board meeting was adjourned at 3:15 p.m.