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2007 Board Meetings and Agendas

Minutes of a Meeting of the Board

Time and Place of Meeting:

Friday, April 27, 2007 - 9:00 a.m. - 2:15 p.m.

Hilton Seattle Airport & Conference Center
17620 Pacific Highway South
SeaTac, WA.

Attendance

Sharron J. O'Donnell, CPA Chair
Edwin G. Jolicoeur, CPA, Vice-Chair
Laurie J. Tish, CPA, Secretary
Robin Clark, CPA, Board Member
Lauren Jassny, Public Board Member
Gerald F. Ryles, Public Board Member
Ronald D. Sabado, CPA, Board Member
Mary M. Tennyson, Senior Assistant Attorney General
Bruce L. Turcott, Assistant Attorney General
Richard C. Sweeney, CPA, Executive Director
Jennifer Sciba, Board Staff

Call to Order

Sharron J. O'Donnell, Chair, called the Board meeting to order at 9:00 a.m. Sharron introduced Bruce L. Turcott and Michelle Paulsen.

Consent Agenda

The Board approved the Consent Agenda as presented:

Board Policies

Board Policies 1998-1 Education
The Executive Director, Richard C. Sweeney, presented a proposed revision to the Board's Policy 1998-1 Education. The Board adopted the revised policy as presented.

2002-2 Expert Witness Services
The Executive Director, Richard C. Sweeney, presented a proposed revision to the Board's Policy 2002-2 Expert Witness Services. The Board adopted the revised policy as presented.

Board Rules

WAC 4-25-510 Board Meeting Schedule
The Board made a change to the draft CR-102 and accepted the draft CR-102 as revised along with the proposed amendments to the rule.

WAC 4-25-530 Fees
The Board accepted the draft CR-102 and proposed amendments to the rule.

WAC 4-25-820 What are the requirements for participating in quality assurance review (QAR)?
The Board made minor revisions to the draft CR-102 and directed staff to:

  • Revise the language of the rule to include those "reports and information covered by those reports" including a detailed list of attest services other than audit, review, and compilation
  • Evaluate related CR-101 to ensure it was broad enough to include GAO and SEC Standards
  • The Board directed staff to file the three CR-102s and amended rules with the Code Reviser and scheduled the rule-making hearing for June 15, 2007 at 8:00 a.m.

Delegation of Authority - Quality Assurance Review (QAR) Program Remedial Actions

The Board rejected the proposed revisions to the delegation. The Board directed the Chair and Executive Director to identify those acts by licensees requiring sanction by Stipulation and Agreed Order and those acts more appropriate for treatment as administrative violation subject to remedial direction, consider other options, and present to the Board for approval.

NASBA

Request for Nominations
The Board resolved to nominate Gaylen Hanson (Colorado) for NASBA Director-at-Large and Stan Wood (Idaho) for NASBA Mountain Regional Director. The Board directed the staff to draft two nomination letters by April 30 for the Chair's signature.

Western Regional Meeting
Five of the seven Board members will attend a NASBA regional meeting.

Legal Counsel's Report

Mary M. Tennyson, Senior Assistant Attorney General and Bruce L. Turcott, Assistant Attorney General gave a presentation to the Board on Disciplinary and Adjudicative Proceedings.

Chair's Report

The Chair, Sharron O'Donnell, noted on April 12, 2007 Governor Gregoire reappointed Lauren Jassny and Ed Jolicoeur to the Board effective June 10, 2007 through June 30, 2010. Ron, who is also up for reappointment, has submitted his application to the Governor's office.

Mobility Committee

Action Plan
Laurie Tish, Committee Chair, announced that five states have adopted "No Notification" statutory language and 20 states, including Washington, are on the "Likely to Adopt" list. Laurie will report the status of pending legislation, by state, to the Board at a future date.

Proposed Revisions to Uniform Accountancy Act (UAA) Sections 23, 7 and 14 (PDF 190kb)
The Board directed the staff to draft letter for the Chair's signature in support of the concept for delivery to NASBA by May 15. The letter is to include summarized steps being taken to enact statutory change.

Quality Assurance Review (QAR) Committee

Jennifer Sciba presented a report on the current status of the 2007 QAR desk review session to be held on June 14th and June 15th at the Central Washington University (CWU) - Des Moines campus.

Executive Director's Report

Agency Activities
The Executive Director reported on the following agency activities:

  • Web Site Disciplinary Action Update Project
  • Meeting with Board Officers

WBOA-News
As of April 17, 2007, 1,132 individuals have subscribed.

Investigation Management Report
The Executive Director reviewed the following reports with the Board:

  • Case Status Report
  • Activity Analysis of Active Cases vs. Pending Cases
  • Activity Analysis of Administrative Violations

Personnel Changes
On March 16, 2007, Georgia Sage and Kelly Wulfekuhle joined the Board staff.

Public Input

During the meeting the Board heard comments from Rich Jones representing the Washington Society of CPAs (WSCPA).

Motion for Entry of Default Order - Danya M. Boyer

The Board entered Findings of Fact, Conclusions of Law and Board Order in the matter of Danya M. Boyer. The Board determined Danya M. Boyer's conversion of Canterwood Golf & Country Club funds to her personal use, falsification of financial statements to mislead Club management, and failure to respond to Board inquiries violated the Public Accountancy Act and Board rules. The Board revoked Danya M. Boyer's CPA certificate and eligibility to renew or reinstate her individual or firm licenses for 10 years.

Case #2002-003

The Board resolved to administratively close its case against Lowell V. Ruen without taking further action at this time. The Board is not dismissing or withdrawing from the case. The case will reopen if Mr. Ruen applies for renewal or reinstatement of his CPA license.

The regular Board meeting was adjourned at 2:45 p.m.

 

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