STATE OF MICHIGAN  
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
LANSING  
GRETCHEN WHITMER  
GOVERNOR  
ORLENE HAWKS  
DIRECTOR  
MICHIGAN BOARD OF ACCOUNTANCY  
JANUARY 25 MEETING  
APPROVED MINUTES  
In accordance with the Open Meetings Act, 1976 PA 267, as amended, the Michigan Board  
of Accountancy met on January 25, 2019, at the Ottawa Building, Conference Room 3, 611  
West Ottawa Street, Lansing, Michigan 48933.  
CALL TO ORDER  
James Bayson, Chairperson, called the meeting to order at 9:17 a.m.  
ROLL CALL  
Members Present: James Bayson, CPA, Chairperson  
Ola M. Smith, Ph.D., CPA, Vice Chairperson  
Paul M. Balas, CPA  
Robert Lee Clark, Public Member  
Barbara Homier, Public Member  
Members Absent: Stephanie Bergeron, CPA  
Shelly Gower, CPA  
Jennifer Kluge, Public Member  
Kathleen Post, CPA  
Staff:  
Kiran Parag, Analyst, Compliance Section  
Rick Roselle, Analyst, Boards and Committees Section  
Jennifer Fitzgerald, Assistant Attorney General  
Stephanie Wysack, Board Support, Boards and Committees Section  
APPROVAL OF AGENDA  
MOTION by Balas, seconded by Clark, to approve the agenda as written.  
A voice vote followed.  
MOTION PREVAILED  
BUREAU OF PROFESSIONAL LICENSING  
611 W. OTTAWA • P.O. BOX 30004 • LANSING, MICHIGAN 48909  
www.michigan.gov/bpl • 517-241-0199  
Michigan Board of Accountancy  
Meeting Minutes  
January 25, 2019  
Page 2 of 6  
APPROVAL OF MINUTES  
MOTION by Balas, seconded by Clark, to approve the minutes from October 26, 2018 as  
written.  
A voice vote followed.  
MOTION PREVAILED  
REGULATORY CONSIDERATIONS  
Smith served as Chairperson for items 5A through 5D.  
John RB Braddock – Consent Order and Stipulation  
MOTION by Balas, seconded by Clark, to discuss.  
A voice vote followed  
MOTION PREVAILED  
Discussion was held.  
MOTION by Balas, seconded by Clark, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith  
Nays: None  
Recuse: Bayson  
MOTION PREVAILED  
Dorothy L. Howard, CPA, PLLC and Dorothy Louise Howard – Consent Order and  
Stipulation  
MOTION by Balas, seconded by Clark, to accept the Consent Order and Stipulation.  
Discussion was held.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith  
Nays: None  
Recuse: Bayson  
MOTION PREVAILED  
Michigan Board of Accountancy  
Meeting Minutes  
January 25, 2019  
Page 3 of 6  
Thaier Kinaya – Consent Order and Stipulation  
MOTION by Balas, seconded by Homier, to accept the Consent Order and Stipulation.  
Discussion was held.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith  
Nays: None  
Recuse: Bayson  
MOTION PREVAILED  
Robert P. Steinheiser – Consent Order and Stipulation  
MOTION by Balas, seconded by Clark, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith  
Nays: None  
Recuse: Bayson  
MOTION PREVAILED  
Bayson resumed serving as Chairperson.  
Mark R. Freed – Consent Order and Stipulation  
MOTION by Balas, seconded by Smith, to accept the Consent Order and Stipulation.  
Discussion was held.  
A roll call vote was taken: Yeas: Balas, Clark, Smith, Bayson  
Nays: None  
Recuse: Homier  
MOTION PREVAILED  
Mark R. Smith – Consent Order and Stipulation  
MOTION by Balas, seconded by Clark, to accept the Consent Order and Stipulation.  
Discussion was held.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith, Bayson  
Nays: None  
MOTION PREVAILED  
Michigan Board of Accountancy  
Meeting Minutes  
January 25, 2019  
Page 4 of 6  
OLD BUSINESS  
None.  
NEW BUSINESS  
Elections  
Roselle ran the election for Chairperson.  
MOTION by Smith, seconded by Balas, to elect Bayson as Chairperson.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith, Bayson  
Nays: None  
MOTION PREVAILED  
Roselle ran the election for Vice Chairperson.  
MOTION by Bayson, seconded by Balas, to elect Smith as Vice Chairperson.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith, Bayson  
Nays: None  
MOTION PREVAILED  
Committee Reports  
Continuing Education Sanctions  
Roselle presented the Resolution Regarding Preapproved Continuing Education  
Sanctions.  
MOTION by Balas, seconded by Clark, to adopt the Resolution Regarding Continuing  
Education Sanctions.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith, Bayson  
Nays: None  
MOTION PREVAILED  
Roselle presented the amended Suggested Sanctions.  
MOTION by Balas, seconded by Clark, to approve the Suggested Sanctions as amended.  
Michigan Board of Accountancy  
Meeting Minutes  
January 25, 2019  
Page 5 of 6  
A voice vote followed.  
MOTION PREVAILED  
Peer Review Sanctions  
Bayson indicated that the committee is working on suggested sanctions for violations  
pertaining to peer review. This work includes developing sanctions for 1) a licensee’s  
failure to notify the department within 30 days after he or she receives a peer review fail  
rating or peer review second consecutive pass with deficiencies rating and 2) sanctions for  
a violation of professional standards that occurs based on the peer review rating a licensee  
receives.  
Rules Committee  
Roselle announced that rules have been promulgated and explained when the continuing  
education changes would go into effect for licensees in the middle of the renewal cycle.  
Roselle discussed the need to open the rule set again.  
Roselle reminded the board that the remainder of the changes to the Accountancy –  
General Rules went into effect on January 10, 2019. Roselle informed the board that the  
National Association of State Boards of Accountancy and the American Institute of Certified  
Public Accountants are considering moving to continuous testing with the Uniform CPA  
Examination. If the board wished to allow for continuous testing by Michigan examination  
applicants, then the current rules would need to be amended. Roselle advised the board  
that to begin reviewing the rules for changes it should consider taking a vote to open the  
rules.  
MOTION by Homier, seconded by Balas, to open the rules set.  
A roll call vote was taken: Yeas: Balas, Clark, Homier, Smith, Bayson  
Nays: None  
MOTION PREVAILED  
Chair Report  
Bayson thanked Roselle for his work and guidance through the rules process.  
Department Update  
Roselle announced that Orlene Hawks has been named Director of the Department of  
Licensing and Regulatory Affairs.  
Michigan Board of Accountancy  
Meeting Minutes  
January 25, 2019  
Page 6 of 6  
Michigan Association of Certified Public Accountants (MICPA)  
Peggy Dzierzawski introduced Peggy Jury from MICPA. Jury gave an overview of the Peer  
Review process of MICPA. Dzierzawski announced the following event dates for MICPA:  
January 31, 2019 – MICPA Board Meeting  
May 8, 2019 – Member Advisory Symposium  
October 3, 2019 – MICPA Awards Dinner  
November 8, 2019 – Educator Symposium  
PUBLIC COMMENTS  
None  
ANNOUNCEMENTS  
The next regularly scheduled meeting will be held May 24, 2019 at 9:00.a.m. at the Ottawa  
Building, 611 West Ottawa Street, Upper Level Conference Center (UL), Conference Room  
3, Lansing, Michigan.  
ADJOURNMENT  
MOTION by Balas, seconded by Clark, to adjourn the meeting at 10:08 a.m.  
A voice vote was taken.  
MOTION PREVAILED  
Minutes approved by the Board on May 23, 2019.  
Prepared by:  
Stephanie Wysack, Board Support  
Bureau of Professional Licensing  
January 25, 2019  
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