georgia state board of accountancy board meeting: march 25

GEORGIA STATE BOARD OF ACCOUNTANCY Board Meeting: March 25, 2020

of 6 Accountancy Open Session Board Minutes March 25, 2020

A meeting of the Georgia State Board of Accountancy was held via Zoom webinar on

Wednesday, March 25, 2020.

The following Board members were present:

Clayton J. Huffman, CPA, Chair

Ashley Addison, CPA, Vice Chair

Michael E. Mixon, CPA

Charles Cole, CPA

Craig Smith, CPA,

Julian I. Deal, CPA

Jim Martin, Consumer Member

Board members absent:

None.

Staff present:

Paul Ziga, CPA, Executive Director

Swan LeGrand-Fleming, Licensing Tech 3

Ayokah Harrison-Roberts, Compliance Business Analyst 3

Sandy Ferris, Licensing Tech 2

Attorney General Representative:

D. Williams-McNeely, Senior Assistant Attorney General

Guests present:

Don Cook, The Georgia Society of CPAs

Boyd Search, The Georgia Society of CPAs

Chairman Huffman established a quorum was present at 10:0 0 a.m. and called the meeting to

order.

Executive Director Report - Board Office Operations:

Mr. Ziga reported the following:

• The Board staff has been working from home due to the shelter-in-place mandate by

Governor Kemp.

• The processing of reinstatement applications and license verification requests will be

delayed due to limited access to the Board Office.

• The NASBA staff is also working from home with limited staff, so delays are expected.

The Notice to Test from April to June will be extended to September 30, 2020.

• The 2020 Firm Renewal will go live on April 1, 2020. The Board will discuss in the May

meeting if an extension to complete the renewal is needed due to the pandemic.



• The 2019 Individual CPA license renewal status is as follows:

20,365 CPA licenses have been renewed

1,260 CPA licenses have not been renewed

18 CPA licenses are pending renewal due to deficiencies

• The Lapsed Firm project – The database received from the Secretary of State

Professional Licensing Boards had 3,500 lapsed firms which is down to only 39 lapsed

firms with 11 firm reinstatements completed in the last 30 days.

• There are currently 22,261 Active CPAs and 2,068 Active firms in Georgia. There are

1,260 Individual CPA licenses that will Lapse on May 1, 2020 for failure to complete the

renewal before the deadline.

• Initial and reciprocal CPA licenses issued by NASBA on or after March 27, 2020 will

receive a June 30, 2022 expiration date.

Other Business:

Mr. Search and Mr. Cook gave the Board an update on The Georgia Society of CPAs.

Board Member Reports:

The Board discussed upcoming webinars, meetings, and conventions that the Board members

and Board staff will be attending. As well as the meetings and webinars Board members

attended since the last Board meeting.

Open Session Minutes:

Mr. Mixon made a motion to approve the Open Session minutes of the January 15, 2020 board

meeting with corrections. Mr. Smith seconded the motion. The motion carried unanimously.

Executive Session:

At 11:28 a.m., Ms. Addison made a motion to enter Executive Session in accordance with

O.C.G.A.43-1-2(k) and 43-1-19(h) to deliberate on applications and investigative matters and to

receive an investigative report. Mr. Mixon seconded the motion. Voting in favor of the motion

were those members present who included Chairman Huffman, Mr. Cole, Mr. Smith,

Mr. Martin, and Mr. Deal. No votes were taken in Executive Session.

Open Session:

After break, Chairman Huffman declared open session at 11:46 a.m. to vote on discussions held

in Executive Session.



NASBA Applications:

The following requests from NASBA were reviewed at the March 25, 2020 meeting:

Applicant R.R.: After reviewing the request for reciprocal licensure with special consideration

of the education requirement, Ms. Addison made a motion to approve this applicant for

reciprocal licensure. Mr. Mixon seconded the motion. The motion carried unanimously.

Applicant J.G.: After reviewing the request for initial licensure with special consideration of

the education requirement, Ms. Addison made a motion to deny this applicant for initial

licensure. Mr. Mixon seconded the motion. The motion carried unanimously.

Applicant M.C.: After reviewing the request for reciprocal licensure with special consideration

of the education requirement, Ms. Addison made a motion to approve this applicant for

reciprocal licensure. Mr. Mixon seconded the motion. The motion carried unanimously.

Mr. Ziga stated that NASBA has been given authority to issue exam extensions.

Reinstatements:

Mr. Ziga reported that there were twenty-four (24) Certified Public Accountant licenses and

eleven (11) Public Accounting Firm licenses reinstated since the January 15, 2020 Board

meeting.

Ms. Addison made a motion to approve the applications that met requirements for reinstatement.

Mr. Mixon seconded the motion. The motion carried unanimously.

Enforcement Report:

The Enforcement Committee made a motion to approve the following actions:

ACCT190018: The license has been revoked and the Board voted to close this case.

ACCT200011: The Board voted to close this case.

ACCT200012: The Board voted to instruct the licensee to obtain licensure within 90 days.

ACCT200017: The Board voted to refer this case to the Attorney General’s office for a Consent Order,

assessing a $2,000.00 fine, and 30 days to reinstate the license.

Ms. Addison seconded the motion. The motion carried unanimously.

Attorney General’s Report:

Ms. Williams-McNeely gave a status report on the enforcement cases referred to the Attorney

General’s Office for action. There are no open cases.



Approval of Executive Session Minutes:

Ms. Addison made a motion to approve the Executive Session minutes of the January 15, 2020

board meeting as presented. Mr. Smith seconded the motion. The motion carried unanimously.

Ratification of Licenses Issued:

Mr. Mixon made a motion to approve the following applications that met certification

requirements. Ms. Addison seconded the motion. The motion carried unanimously. The Board

approved two hundred twenty-nine (225) Certified Public Accountant licenses

(CPA037471 through CPA037696) since the January 15, 2020 Board meeting. The list is

attached and made part of these minutes.

Mr. Mixon made a motion to approve the following applications that met certification

requirements. Mr. Cole seconded the motion. The motion carried unanimously. The Board

approved twenty-eight (28) Public Accounting Firm licenses (ACF006902 through ACF006929)

since the January 15, 2020 Board meeting. The list is attached and made part of these minutes.

CPA LICENSES ISSUED – 1/15/2020 – 3/24/2020 – 225 LICENSES

License # Last Name First Name ApprovedExpiration

DateCPA037471 Fitch Alexander 2020-01-17 2021-12-31CPA037472 Turner Mary 2020-01-17 2021-12-31CPA037473 Jackson Melissa 2020-01-17 2021-12-31CPA037474 Henkes Chandler 2020-01-17 2021-12-31CPA037475 Wright Chase 2020-01-17 2021-12-31CPA037476 Calzaretta Richard 2020-01-17 2021-12-31CPA037477 Penzell Andrew 2020-01-17 2021-12-31CPA037478 OHara Katherine 2020-01-17 2021-12-31CPA037479 Bennett Connor 2020-01-17 2021-12-31CPA037480 McClain Colin 2020-01-17 2021-12-31CPA037481 Scola Vincent 2020-01-17 2021-12-31CPA037482 Kim Yun Ki 2020-01-17 2021-12-31CPA037483 Gomisch Katrin 2020-01-17 2021-12-31CPA037484 Early Hunter 2020-01-17 2021-12-31CPA037485 Wagner Christopher 2020-01-17 2021-12-31CPA037486 Claggett Natalie 2020-01-17 2021-12-31CPA037487 McHale Alexandra 2020-01-17 2021-12-31CPA037488 Hudson Amber 2020-01-17 2021-12-31CPA037489 Ray Daniel 2020-01-17 2021-12-31CPA037490 Tarabadkar Anita 2020-01-17 2021-12-31CPA037491 Graves Taylor 2020-01-17 2021-12-31CPA037492 Huang Zhengyuan 2020-01-17 2021-12-31CPA037493 Karon Olivia 2020-01-17 2021-12-31CPA037494 Balkcom Christiane 2020-01-17 2021-12-31CPA037495 Scott Rachel 2020-01-17 2021-12-31CPA037496 Hammond Zack 2020-01-17 2021-12-31CPA037497 DeMerchant Julie 2020-01-17 2021-12-31CPA037498 Slicker Samantha 2020-01-24 2021-12-31CPA037499 Brown Daniel 2020-01-24 2021-12-31CPA037500 Van Ryn Melissa 2020-01-24 2021-12-31CPA037501 Davis Myron 2020-01-24 2021-12-31CPA037502 Frighetto Jonathan 2020-01-24 2021-12-31CPA037503 Martin Christina 2020-01-24 2021-12-31CPA037504 Litschgi Victoria 2020-01-24 2021-12-31CPA037505 Fust Jackson 2020-01-24 2021-12-31CPA037506 Ross Kyle 2020-01-24 2021-12-31CPA037507 Davis Liam 2020-01-24 2021-12-31CPA037508 Robinson Cara 2020-01-24 2021-12-31CPA037509 Martinez Gustavo 2020-01-24 2021-12-31


CPA037510 Smith Taylor 2020-01-24 2021-12-31CPA037511 Yarbrough John 2020-01-24 2021-12-31CPA037512 Mueller Jake 2020-01-24 2021-12-31CPA037513 Blocker Andrew 2020-01-24 2021-12-31CPA037514 Adamson Hayley 2020-01-24 2021-12-31CPA037515 Kennedy Dustin 2020-01-24 2021-12-31CPA037516 Rossie Olivia 2020-01-24 2021-12-31CPA037517 Walsh Andrew 2020-01-24 2021-12-31CPA037518 Dilling Carson 2020-01-24 2021-12-31CPA037519 Pearlman Adam 2020-01-24 2021-12-31CPA037520 Patel Karina 2020-01-24 2021-12-31CPA037521 Dickerson Nathan 2020-01-24 2021-12-31CPA037522 Miller Benjamin 2020-01-31 2021-12-31CPA037523 Hopkins Christopher 2020-01-31 2021-12-31CPA037524 Miah Muntasir 2020-01-31 2021-12-31CPA037525 Manning Bradley 2020-01-31 2021-12-31CPA037526 Parks Victoria 2020-01-31 2021-12-31CPA037527 slaton Andrew 2020-01-31 2021-12-31CPA037528 Waters Benjamin 2020-01-31 2021-12-31CPA037529 Griffith Kira 2020-01-31 2021-12-31CPA037530 Zimmerman Sarah 2020-01-31 2021-12-31CPA037531 Connor Timothy 2020-01-31 2021-12-31CPA037532 Weaver Brittany 2020-01-31 2021-12-31CPA037533 Goloshchuk Kateryna 2020-01-31 2021-12-31CPA037534 Rentz Claire 2020-01-31 2021-12-31CPA037535 Beauchamp Andrew 2020-01-31 2021-12-31CPA037536 Wei Lixia 2020-01-31 2021-12-31CPA037537 Gerhardstein David 2020-01-31 2021-12-31CPA037538 Campbell Krista 2020-01-31 2021-12-31CPA037539 Naylon Jennifer 2020-01-31 2021-12-31CPA037540 George Joel 2020-01-31 2021-12-31CPA037541 Agababyan Chelsea 2020-02-10 2021-12-31CPA037542 Nkhoma Victor 2020-02-10 2021-12-31CPA037543 Stevens Ashlyn 2020-02-10 2021-12-31CPA037544 Bartz Michael 2020-02-10 2021-12-31CPA037545 Rich David 2020-02-10 2021-12-31CPA037546 May Samuel 2020-02-10 2021-12-31CPA037547 Maina Danson 2020-02-10 2021-12-31CPA037548 Montford Zachary 2020-02-10 2021-12-31CPA037549 Koch Jordan 2020-02-10 2021-12-31CPA037550 Keneally Christine 2020-02-10 2021-12-31


CPA037551 Akanni Babatunde 2020-02-14 2021-12-31CPA037552 Fasci Jeremy 2020-02-14 2021-12-31CPA037553 Baeten Rebecca 2020-02-14 2021-12-31CPA037554 Billings Beau 2020-02-14 2021-12-31CPA037555 Kim Youngil 2020-02-14 2021-12-31CPA037556 Harper Bryan 2020-02-14 2021-12-31CPA037557 Downs Micheale 2020-02-21 2021-12-31CPA037558 Mann William 2020-02-21 2021-12-31CPA037559 Phillips Tanner 2020-02-21 2021-12-31CPA037560 Patcas Shahla 2020-02-21 2021-12-31CPA037561 Jo JaeHee 2020-02-21 2021-12-31CPA037562 Doan Huong 2020-02-21 2021-12-31CPA037563 Biddy Denille 2020-02-21 2021-12-31CPA037564 Bouchard Robin 2020-02-21 2021-12-31CPA037565 Arndt Cori 2020-02-21 2021-12-31CPA037566 Lisska David 2020-02-21 2021-12-31CPA037567 Dockery Dana 2020-02-21 2021-12-31CPA037568 Chenault Cailey 2020-02-21 2021-12-31CPA037569 Ross Elle 2020-02-21 2021-12-31CPA037570 Crumit Jackson 2020-02-21 2021-12-31CPA037571 Alaimo Robert 2020-02-21 2021-12-31CPA037572 Heisler Meagan 2020-02-21 2021-12-31CPA037573 Harvey Tracy 2020-02-21 2021-12-31CPA037574 Maddox Joshua 2020-02-21 2021-12-31CPA037575 Davidson Garrett 2020-02-21 2021-12-31CPA037576 Wiggemans Tamara 2020-02-21 2021-12-31CPA037577 Boardman Ross 2020-02-21 2021-12-31CPA037578 ULM KEVIN 2020-02-21 2021-12-31CPA037579 Francis Ruth 2020-02-21 2021-12-31CPA037580 Bethards Dustin 2020-02-21 2021-12-31CPA037581 Billet Anna 2020-02-21 2021-12-31CPA037582 Cain John 2020-02-21 2021-12-31CPA037583 Estrada Bet-Azmavet 2020-02-21 2021-12-31CPA037584 Probst William 2020-02-28 2021-12-31CPA037585 Jenkins Michael 2020-02-28 2021-12-31CPA037586 Henry Jack 2020-02-28 2021-12-31CPA037587 Sanders Samantha 2020-02-28 2021-12-31CPA037588 Sellers Alison 2020-02-28 2021-12-31CPA037589 Nam Jin Woo 2020-02-28 2021-12-31CPA037590 Heckman James 2020-02-28 2021-12-31CPA037591 Sauls Jonathan 2020-02-28 2021-12-31


CPA037592 patel kanhaiya 2020-02-28 2021-12-31CPA037593 Price Trent 2020-02-28 2021-12-31CPA037594 Sladky Andrew 2020-02-28 2021-12-31CPA037595 Somani Sumair 2020-02-28 2021-12-31CPA037596 Constantakis Sarah 2020-02-28 2021-12-31CPA037597 Freeman Emily 2020-02-28 2021-12-31CPA037598 Hocking Nicholas 2020-02-28 2021-12-31CPA037599 Huang Wenqiang 2020-02-28 2021-12-31CPA037600 Fragakis Charles 2020-02-28 2021-12-31CPA037601 Whalen Camila 2020-02-28 2021-12-31CPA037602 Smith Katherine 2020-02-28 2021-12-31CPA037603 Corrigan Helen 2020-02-28 2021-12-31CPA037604 Gable Joshua 2020-02-28 2021-12-31CPA037605 Groover Jon 2020-02-28 2021-12-31CPA037606 Yu Lihui 2020-02-28 2021-12-31CPA037607 Martin Katherine 2020-02-28 2021-12-31CPA037608 Shepherd Benjamin 2020-02-28 2021-12-31CPA037609 lalani salima 2020-02-28 2021-12-31CPA037610 Gasper Chelsea 2020-02-28 2021-12-31CPA037611 Wages William 2020-02-28 2021-12-31CPA037612 Hensley Austin 2020-02-28 2021-12-31CPA037613 Smith Sarah 2020-02-28 2021-12-31CPA037614 Ward Natalie 2020-02-28 2021-12-31CPA037615 Nedza Jacob 2020-02-28 2021-12-31CPA037616 Kennedy Kasie 2020-02-28 2021-12-31CPA037617 Mulkey Joel 2020-02-28 2021-12-31CPA037618 Smith Dane 2020-02-28 2021-12-31CPA037619 McNaull Amberley 2020-02-28 2021-12-31CPA037620 Gardner Grace 2020-03-06 2021-12-31CPA037621 Bethea Juliet 2020-03-06 2021-12-31CPA037622 Salman Muhammad 2020-03-06 2021-12-31CPA037623 Mileur Taylor 2020-03-06 2021-12-31CPA037624 Fuller Garrett 2020-03-06 2021-12-31CPA037625 Gately Danielle 2020-03-06 2021-12-31CPA037626 Ataide Matheus 2020-03-06 2021-12-31CPA037627 Cannon Caroline 2020-03-06 2021-12-31CPA037628 Holder Haley 2020-03-06 2021-12-31CPA037629 Parks William 2020-03-06 2021-12-31CPA037630 Pearson Jeffrey 2020-03-06 2021-12-31CPA037631 Chow Michael 2020-03-06 2021-12-31CPA037632 Minor Robert 2020-03-06 2021-12-31


CPA037633 Powell Blake 2020-03-06 2021-12-31CPA037634 Pavlichek Rebecca 2020-03-06 2021-12-31CPA037635 Golden Kristine 2020-03-06 2021-12-31CPA037636 Wiatt Emily Alston 2020-03-06 2021-12-31CPA037637 Emig Traci 2020-03-06 2021-12-31CPA037638 Elebeke Jaachike 2020-03-06 2021-12-31CPA037639 Janofsky Michael 2020-03-06 2021-12-31CPA037640 Lewis Crawford 2020-03-06 2021-12-31CPA037641 Moore Jon 2020-03-06 2021-12-31CPA037642 Hudgens John 2020-03-06 2021-12-31CPA037643 Carmack Caitlyn 2020-03-06 2021-12-31CPA037644 Seike Misumi 2020-03-06 2021-12-31CPA037645 De oleo Lory 2020-03-13 2021-12-31CPA037646 Niu Yen-Po 2020-03-13 2021-12-31CPA037647 Heinzelmann Corrie 2020-03-13 2021-12-31CPA037648 Ashcroft Nathan 2020-03-13 2021-12-31CPA037649 Hite Jordan 2020-03-13 2021-12-31CPA037650 Feigenbaum Shelby 2020-03-13 2021-12-31CPA037651 Kopriva Stephen 2020-03-13 2021-12-31CPA037652 Brown Christopher 2020-03-13 2021-12-31CPA037653 Crespi Dylan 2020-03-13 2021-12-31CPA037654 Haywood Adam 2020-03-13 2021-12-31CPA037655 Prygocki Mark 2020-03-13 2021-12-31CPA037656 Patel Jason 2020-03-13 2021-12-31CPA037657 Lee Jamiel 2020-03-13 2021-12-31CPA037658 Snyder Daniel 2020-03-13 2021-12-31CPA037659 Justis Tyler 2020-03-13 2021-12-31CPA037660 Hall Kendall 2020-03-13 2021-12-31CPA037661 BARVE NAMRATA 2020-03-13 2021-12-31CPA037662 Harper Colin 2020-03-13 2021-12-31CPA037663 Collins Hunter 2020-03-13 2021-12-31CPA037664 Williams Taylor 2020-03-13 2021-12-31CPA037665 Danishmund Mohammad 2020-03-13 2021-12-31CPA037666 Rollock Caitlin 2020-03-13 2021-12-31CPA037667 Baker Joshua 2020-03-13 2021-12-31CPA037668 Thompson William 2020-03-13 2021-12-31CPA037669 Shaw Stevi 2020-03-13 2021-12-31CPA037670 Reeves Jeffrey 2020-03-13 2021-12-31CPA037671 Gupta Manish 2020-03-20 2021-12-31CPA037672 Brugiere Yoann 2020-03-20 2021-12-31CPA037673 Stephens Sarah 2020-03-20 2021-12-31


CPA037674 Shahheidari Farzanehsadat 2020-03-20 2021-12-31CPA037675 Rohrer Kate 2020-03-20 2021-12-31CPA037676 Feldman Andrea 2020-03-20 2021-12-31CPA037677 Ertlschweiger Marcus 2020-03-20 2021-12-31CPA037678 Mead Ashley 2020-03-20 2021-12-31CPA037679 Nguyen Chau 2020-03-20 2021-12-31CPA037680 Tafel Claire 2020-03-20 2021-12-31CPA037681 Ansley Lauren 2020-03-20 2021-12-31CPA037682 White Yana-Kaye 2020-03-20 2021-12-31CPA037683 Branan Michelle 2020-03-20 2021-12-31CPA037684 Vogt Kelsey 2020-03-20 2021-12-31CPA037685 Pine Kristina 2020-03-20 2021-12-31CPA037686 Kupka Andrew 2020-03-20 2021-12-31CPA037687 Khanna Tanushree 2020-03-20 2021-12-31CPA037688 Gao Anni 2020-03-20 2021-12-31CPA037689 Drake Cameron 2020-03-20 2021-12-31CPA037690 Holloway Jerry 2020-03-20 2021-12-31CPA037691 Yao Orton 2020-03-20 2021-12-31CPA037692 Brooks Timothy 2020-03-20 2021-12-31CPA037693 Meeks Trevor 2020-03-20 2021-12-31CPA037694 Beverly Rachel 2020-03-20 2021-12-31CPA037695 Qin Angelina 2020-03-20 2021-12-31

FIRM LICENSES ISSUED – 1/15/2020 – 3/24/2020 – 28 LICENSES

License # Firm Name Approval Date

Expiration Date

ACF006902 John T. Whaley, CPA 2020-01-17 2020-06-30

ACF006903 CLH CPAs, LLC 2020-01-17 2020-06-30

ACF006904 Cardinal Business & Financial Solutions LLC 2020-01-17 2020-06-30

ACF006905 Cedar Hill CPAs and Advisors 2020-01-24 2020-06-30

ACF006906 Goodwin & Adams, CPAs, P.C. 2020-01-24 2020-06-30

ACF006907 JA Five Bookkeeping & Accounting 2020-01-24 2020-06-30

ACF006908 Komisar CPA, Inc. 2020-02-14 2020-06-30

ACF006909 Etebar CPA & Advisers PC 2020-02-14 2020-06-30

ACF006910 Layson, CPA 2020-02-14 2020-06-30

ACF006911 Andrew Richmond, CPA 2020-02-14 2020-06-30

ACF006912 Kendrick CPA, LLC 2020-02-14 2020-06-30

ACF006913 Prestige Accounting Solutions, LLC 2020-02-14 2020-06-30

ACF006914 BARUN ACCOUNTING, LLC 2020-02-21 2020-06-30

ACF006915 Relevant Accounting Solutions, LLC 2020-02-21 2020-06-30

ACF006916 Tax and Accounting Strategies LLC 2020-02-21 2020-06-30

ACF006917 Chiron CPAs LLC 2020-02-21 2020-06-30

ACF006918 Zebekiah Bortner CPA LLC 2020-02-28 2020-06-30

ACF006919 Fiscal Solutions, LLC 2020-02-28 2020-06-30

ACF006920 Peachtree Certified Public Accountants, LLC 2020-02-28 2020-06-30

ACF006921 Stephanie Franek CPA LLC 2020-02-28 2020-06-30

ACF006922 WIndham Brannon, LLC. 2020-02-28 2020-06-30

ACF006923 Richie CPA, LLC 2020-03-06 2020-06-30

ACF006924 Moore Advisory PC CPA 2020-03-06 2020-06-30

ACF006925 Kristina M Lott, CPA, LLC 2020-03-06 2020-06-30

ACF006926 Young & Associates, LLP 2020-03-23 2020-06-30

ACF006927 ELISEO CPA LLC 2020-03-23 2020-06-30

ACF006928 Luminant Advisory 2020-03-23 2020-06-30

ACF006929 Jack Le Moine, CPA, PC 2020-03-23 2020-06-30

georgia state board of accountancy board meeting: march 25

Documents