STATE OF MICHIGAN  
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
LANSING  
GRETCHEN WHITMER  
GOVERNOR  
ORLENE HAWKS  
DIRECTOR  
MICHIGAN BOARD OF ACCOUNTANCY  
JANUARY 27, 2023 MEETING  
UNAPPROVED MINUTES  
In accordance with the Open Meetings Act, 1976 PA 267, as amended, the Michigan Board  
of Accountancy met on January 27, 2023, at 611 West Ottawa Street, Upper-Level  
Conference Room 3, Lansing, Michigan 48933.  
CALL TO ORDER  
Paul M. Balas, CPA, Chairperson, called the meeting to order at 9:02 a.m.  
ROLL CALL  
Members Present: Paul M. Balas, CPA, Chairperson  
Charles Moore, Jr., CPA, Vice Chairperson  
Antonio Brown, CPA (arrived 9:07 a.m.)  
Christonna Campbell, Public Member  
Jacqueline Dupler, JD, Public Member (left 10:00 a.m.)  
Kathleen Isleib, CPA  
Teressa Keena, CPA (arrived 9:03 a.m.)  
Carole McNees, CPA  
Eulonda Whitmore, Public Member  
Members Absent: None  
Staff:  
Jennifer Fitzgerald, Assistant Attorney General  
Weston MacIntosh, JD, Departmental Specialist,  
Boards and Committees Section  
Jennifer Shaltry, Senior Analyst, Compliance Section  
Stephanie Wysack, Board Support Technician,  
Boards and Committees Section  
APPROVAL OF AGENDA  
MOTION by Dupler, seconded by Campbell, to approve the agenda, as presented.  
BUREAU OF PROFESSIONAL LICENSING  
611 W. OTTAWA P.O. BOX 30670 LANSING, MICHIGAN 48909  
www.michigan.gov/bpl 517-241-0199  
LARA is an equal opportunity employer/program  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 2 of 8  
A voice vote followed.  
MOTION PREVAILED  
APPROVAL OF MINUTES  
MOTION by Campbell, seconded by Moore, to approve the minutes from the October 28,  
2022, meeting as written.  
A voice vote followed.  
MOTION PREVAILED  
REGULATORY CONSIDERATIONS  
Consent Orders and Stipulations  
Keena served as Chairperson for items #1. and #2.  
Wilkerson & Associates, PC  
Balas, Isleib, and Moore recused themselves.  
MOTION by Campbell, seconded by McNees, to discuss.  
A voice vote followed.  
MOTION PREVAILED  
Discussion was held.  
MOTION by Campbell, seconded by Dupler, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Campbell, Dupler, Keena, McNees, Whitmore, Keena  
Nays: None  
Recused: Balas, Isleib, Moore  
MOTION PREVAILED  
Larry D. Wilkerson, CPA  
Balas, Isleib, and Moore recused themselves.  
MOTION by Brown, seconded by Campbell, to discuss.  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 3 of 8  
A voice vote followed.  
MOTION PREVAILED  
Discussion was held.  
MOTION by Whitmore, seconded by Dupler, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler, McNees, Whitmore, Keena  
Nays: None  
Recused: Balas, Isleib, Moore  
MOTION PREVAILED  
Moore served as Chairperson for item #3.  
Glenn Alan Zubryd  
Balas recused himself.  
MOTION by Keena, seconded by Campbell, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler, Isleib, Keena, McNees,  
Whitmore, Moore  
Nays: None  
Recused: Balas  
MOTION PREVAILED  
Balas resumed serving as Chairperson.  
OLD BUSINESS  
None  
NEW BUSINESS  
Continuing Education Waiver Request  
Zorica Balint, CPA  
MOTION by Moore, seconded by Whitmore, to accept the Continuing Education Waiver  
Request.  
Discussion was held.  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 4 of 8  
MOTION WITHDRAWN  
MOTION by Keena, seconded by Moore, to reject the Continuing Education Waiver  
Request.  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler, Isleib, Keena, McNees,  
Whitmore, Moore, Balas  
Nays: None  
MOTION PREVAILED  
Moha Deb, CPA  
MOTION by Keena, seconded by Isleib, to discuss.  
A voice vote followed.  
MOTION PREVAILED  
Discussion was held.  
MOTION by Keena, seconded by Moore, to reject the Continuing Education Waiver  
Request.  
A roll call vote was taken: Yeas: Brown, Isleib, Keena, McNees, Whitmore, Moore, Balas  
Nays: Campbell, Dupler  
MOTION PREVAILED  
Laurie Fulkerson, CPA  
MOTION by Keena, seconded by Brown, to discuss.  
A voice vote followed.  
MOTION PREVAILED  
Discussion was held.  
MOTION by Brown, seconded by Whitmore, to accept the Continuing Education Waiver  
Request for the period of July 1, 2021, to June 30, 2022.  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 5 of 8  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler Isleib, Keena, McNees,  
Whitmore, Moore, Balas  
Nays: None  
MOTION PREVAILED  
Board of Accountancy Resolution Review  
MacIntosh provided an overview of the Board of Accountancy Resolution Regarding  
Preapproved Continuing Education Sanctions. The board made no changes.  
Elections  
MacIntosh ran the election for chairperson.  
MOTION by Moore, seconded by Brown, to re-elect Balas as chairperson.  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler Isleib, Keena, McNees,  
Whitmore, Moore, Balas  
Nays: None  
MOTION PREVAILED  
MacIntosh ran the election for vice chairperson.  
MOTION by Brown, seconded by Moore, to elect Keena as vice chairperson.  
Discussion was held.  
MOTION WITHDRAWN  
MOTION by Campbell, seconded by Moore, to re-elect Moore as vice chairperson.  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler Isleib, Keena, McNees,  
Whitmore, Moore, Balas  
Nays: None  
MOTION PREVAILED  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 6 of 8  
Committee Assignments  
Balas made the following committee assignments:  
Rules  
Dupler  
Isleib  
Moore  
Minimum Sanctions  
Balas  
Brown  
Keena  
Peer Review  
Campbell  
McNees  
Whitmore  
Rules Discussion  
MacIntosh stated that the most recent iteration of the rules were promulgated in November  
2022. He stated that the rules needed to be opened to address updated standards and  
any changes in the curriculum requirements due to examination changes.  
MOTION by Brown, seconded by Moore, to open the rules.  
A roll call vote was taken: Yeas: Brown, Campbell, Dupler Isleib, Keena, McNees,  
Whitmore, Moore, Balas  
Nays: None  
MOTION PREVAILED  
Chair Report  
Campbell stated that she attended the 115th NASBA Annual Meeting from October 29 –  
November 2, 2023. She stated that 53 of the 55 jurisdictions were represented. She stated  
that discussions included ethics, inclusion and diversity, and the universal examination roll  
out to occur in 2025.  
Balas stated that there was a letter in circulation, addressing the lowering of curriculum  
hours from 150 to 120 to become licensed. He stated that if this were to go into effect, it  
could affect the pipeline of licensees from state to state.  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 7 of 8  
Balas stated that he and Moore took part in a discussion with the department about  
discipline needs and the use of conferees. He stated that he would be reaching out more  
to other board members to serve as conferees. Balas stated that he mentioned the issue  
of documentation retention for compliance conferences.  
Department Update  
MacIntosh stated that equipment has been installed in the meeting rooms for future  
recording of board meetings. He stated that the board will need to be mindful of  
microphones and to make sure to speak loudly and clearly.  
MacIntosh stated that the bureau will hold the next Board Member Training on March 9,  
2023, via Zoom. All board members are welcome to attend.  
MacIntosh reminded board members to check their state email on a regular basis.  
MICPA Update  
Rachel Reardon with MICPA, stated that the MICPA was watching the progression of the  
discussion of the change from 150 hours to 120 hours for licensure eligibility but has not  
weighed in on the issue.  
Reardon stated that 2023 is a big renewal/reporting year. She stated that the MICPA will  
continue to work with licensees and the department to ensure a smooth process.  
Reardon stated that a blanket examination testing window extension was under  
consideration for the examination changes coming up in 2024.  
Reardon stated that the MICPA Annual Awards Program is scheduled for November 9,  
2023.  
PUBLIC COMMENTS  
None  
ANNOUNCEMENTS  
The next regularly scheduled meeting will be held May 19, 2023, at 9:00. a.m. at 611 West  
Ottawa Street, Upper-Level Conference Center Room 3, Lansing, Michigan 48933.  
Michigan Board of Accountancy  
Meeting Minutes  
January 27, 2023  
Page 8 of 8  
ADJOURNMENT  
MOTION by Brown, seconded by Whitmore, to adjourn the meeting at 10:22 a.m.  
A voice vote followed.  
MOTION PREVAILED  
Minutes approved by the Board on ______________________.  
Prepared by:  
Stephanie Wysack, Board Support Technician  
Bureau of Professional Licensing  
January 30, 2023  
;