STATE OF MICHIGAN  
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
LANSING  
GRETCHEN WHITMER  
GOVERNOR  
MARLON I. BROWN, DPA  
DIRECTOR  
MICHIGAN BOARD OF ACCOUNTANCY  
October 25, 2024, MEETING  
UNAPPROVED MINUTES  
In accordance with the Open Meetings Act, 1976 PA 267, as amended, the Michigan Board  
of Accountancy met on October 25, 2024, 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 9:01 a.m.  
ROLL CALL  
Members Present: Paul M. Balas, CPA, Chairperson  
Charles Moore, Jr., CPA, Vice-Chairperson  
Antonio Brown, CPA (9:09am)  
Christonna Campbell, Public Member  
Jacquelyn Dupler, JD, Public Member  
Kathleen Isleib, CPA  
Carole McNees, CPA  
Eulonda Whitmore, Public Member  
Members Absent: Teressa Keena, CPA  
Staff:  
Jennifer Fitzgerald, JD, Assistant Attorney General  
Marshall Hooks, Senior Analyst, Compliance Section  
Weston MacIntosh, JD, Departmental Specialist,  
Boards and Committees Section  
Kim Smith, Board Support Technician,  
Boards and Committees Section  
Kimmy Catlin, Board Support Technician,  
Boards and Committees Section  
APPROVAL OF AGENDA  
MOTION by Dupler, seconded by McNees, 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  
October 25, 2024  
Page 2 of 5  
A voice vote followed.  
MOTION PREVAILED  
APPROVAL OF MINUTES  
MOTION by McNees, seconded by Dupler, to approve the minutes from the July 26, 2024,  
meeting as presented.  
A voice vote followed.  
MOTION PREVAILED  
REGULATORY CONSIDERATIONS  
Consent Order and Stipulation  
Moore acted as the chairperson for the items in which Balas recused himself.  
Kenneth A. D’Argis  
Balas recused himself from the matter.  
MOTION by Campbell, seconded by Whitmore, to accept the Consent Order and  
Stipulation.  
A roll call vote followed: Yeas: Campbell, Dupler, Isleib, McNees, Whitmore, Moore  
Nays: None  
Recuse: Balas  
MOTION PREVAILED  
Kroon & Mitchell Certified Public Accountants LLC  
MOTION by Moore, seconded by McNees, to accept the Consent Order and Stipulation.  
A roll call vote followed: Yeas: Campbell, Dupler, Isleib, McNees, Moore, Whitmore,  
Balas  
Nays: None  
Abstain: Brown  
MOTION PREVAILED  
MOTION by Dupler, seconded by Brown to reopen discussion on this case  
Balas recused.  
Michigan Board of Accountancy  
Meeting Minutes  
October 25, 2024  
Page 3 of 5  
A voice vote followed.  
MOTION PREVAILED  
MOTION by Isleib, seconded by Dupler to accept the Consent Order and Stipulation.  
A roll call vote followed:  
MOTION PREVAILED  
Yeas: Campbell, Dupler, Isleib, McNees, Whitmore, Moore  
Nays: None  
Recuse: Balas  
Abstain: Brown  
William D. Vandersalm, CPA  
McNees recused.  
MOTION by Moore, seconded by Whitmore, to accept the Consent Order and Stipulation.  
A roll call vote followed:  
Yeas: Balas, Brown, Campbell, Dupler, Isleib, Moore, Whitmore  
Nays: None  
Recuse: McNees  
MOTION PREVAILED  
OLD BUSINESS  
None  
NEW BUSINESS  
Resolution Concerning Continuing Education and Conduct of Meetings  
MacIntosh presented the Resolution to the board members and let them know that the only  
change was adding the “Conduct of Meetings” part.  
MOTION by Brown, seconded by Whitmore to approve the Resolution as written.  
A roll call vote followed:  
Yeas: Brown, Campbell, Dupler, Isleib, McNees, Moore,  
Whitmore, Balas  
Nays: None  
MOTION PREVAILED  
Michigan Board of Accountancy  
Meeting Minutes  
October 25, 2024  
Page 4 of 5  
Rules Discussion  
MacIntosh explained the promulgation process and timeline.  
MOTION by Isleib, seconded by Brown to open the rules.  
A roll call vote followed: Yeas: Brown, Campbell, Dupler, Isleib, McNees, Moore,  
Whitmore, Balas  
Nays: None  
MOTION PREVAILED  
2025 Public Notice  
MacIntosh reminded the board that the public notice was found on Egress, to make note of  
the dates, and to please let Board Support know if they cannot make any of the meetings.  
Many board members voiced concern with meeting dates being moved from Fridays to  
Thursdays. MacIntosh let the members know that he will ask and see if moving them is  
possible.  
Chair Report  
Balas let the board know that NASBA is meeting next week. Current hot topics of discussion  
included private equity ownership firms, AI, earning and learning, and license mobility.  
Balas mentioned Ernst & Young fired a group of employees who were cheating on an exam  
using webcams. He was happy to see Ernst & Young taking that action.  
Department Update  
MacIntosh stated that the New Board Member Training was on Egress for the  
members to view. MacIntosh asks that the members let Board Support know if they  
need to recuse themselves on any matters well before the board meetings so quorum  
can be ensured. MacIntosh also reminded members to check their state email.  
MICPA Update  
Doyle presented the attached presentation (Addendum 1).  
PUBLIC COMMENTS  
None  
ANNOUNCEMENTS  
Michigan Board of Accountancy  
Meeting Minutes  
October 25, 2024  
Page 5 of 5  
The next regularly scheduled meeting is held January 30, 2025, at 9:00. a.m. at 611 West  
Ottawa Street, Upper-Level Conference Center Room 3, Lansing, Michigan 48933.  
ADJOURNMENT  
MOTION by Moore, seconded by Brown, to adjourn the meeting at 10:24 a.m.  
A voice vote followed.  
MOTION PREVAILED  
Minutes approved by the Board on:  
Prepared by:  
Kim Smith, Board Support Technician  
Bureau of Professional Licensing  
October 25, 2024