STATE OF MICHIGAN  
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS  
LANSING  
GRETCHEN WHITMER  
GOVERNOR  
ORLENE HAWKS  
DIRECTOR  
MICHIGAN BOARD OF ACCOUNTANCY  
MAY 21, 2021 MEETING  
UNAPPROVED MINUTES  
In accordance with the Open Meetings Act, 1976 PA 267, as amended, the Michigan Board  
of Accountancy met on May 21, 2021. The meeting was held via Zoom, pursuant to MCL  
15.263, 15.263a, and City of Lansing Resolution #2021-081.  
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 (left 10:15 a.m., returned 10:20 a.m.)  
Attended remotely from the city of Troy, Oakland County, Michigan.  
Shelly Gower, CPA, Vice Chairperson  
Attended remotely from the city of Farmington Hills, Oakland  
County, Michigan.  
Jacqueline Dupler, JD, Public Member  
Attended remotely from the city of Dewitt, Clinton County,  
Michigan.  
Teressa Keena, CPA  
Attended remotely from the city of Ada, Kent County, Michigan.  
Jennifer Kluge, Public Member  
Attended remotely from the city of Grosse Pointe, Wayne County,  
Michigan.  
Charles Moore, Jr., CPA  
Attended remotely from the city of Lansing, Ingham County,  
Michigan.  
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  
May 21, 2021  
Page 2 of 7  
Ola M. Smith, Ph.D., CPA  
Attended remotely from the city of Oshtemo Township, Kalamazoo  
County, Michigan.  
Eulonda Whitmore, Public Member  
Attended remotely from the city of Detroit, Wayne County,  
Michigan.  
Members Absent: David Barrons, CPA  
Staff:  
Jennifer Fitzgerald, Assistant Attorney General  
Weston MacIntosh, Senior Policy Analyst, Boards and Committees Section  
Kerry Przybylo, Manager, Boards and Committees Section  
Jennifer Shaltry, Senior Analyst, Compliance Section  
Stephanie Wysack, Board Support, Boards and Committees Section  
APPROVAL OF AGENDA  
MOTION by Gower, seconded by Dupler, to approve the Amended Agenda as presented.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower,  
Balas  
Nays: None  
MOTION PREVAILED  
APPROVAL OF MINUTES  
MOTION by Keena, seconded by Gower, to approve the minutes from January 22, 2021,  
as written.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower,  
Balas  
Nays: None  
MOTION PREVAILED  
Remote Testing/Proctoring for the Uniform CPA Examination – NASBA  
Colleen Conrad, CPA, Executive Vice President and Chief Operation Officer for NASBA  
presented. She stated that Prometric test centers around the world are at about 90%  
capacity on average and NASBA is hoping this will increase with vaccinations and  
completion of the busy season.  
Michigan Board of Accountancy  
Meeting Minutes  
May 21, 2021  
Page 3 of 7  
Conrad stated that remote testing was investigated as a way to address issues with  
difficulties that arose due to the COVID-19 pandemic. She gave an overview of the  
requirements put in place for the pilot project. She stated that NASBA was asking all state  
boards to acknowledge that they will accept scores from remote testing. The pilot may be  
ready as early as late July/early August and will only be available to states in case of  
emergency situations.  
MacIntosh stated that the rules do not specify the modality in which the examination has to  
be taken, therefore no change to the rule needs to be addressed by the Board.  
Przybylo stated that the Department will be advised of the pilot and will communicate with  
NASBA on the matter.  
REGULATORY CONSIDERATIONS  
Consent Orders and Stipulations  
Mark M. Matusz  
MOTION by Keena, seconded by Balas, to discuss.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Balas  
Nays: None  
Recuse: Gower  
MOTION PREVAILED  
Discussion was held.  
MOTION by Moore, seconded by Dupler, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Balas  
Nays: None  
Recuse: Gower  
MOTION PREVAILED  
Gower served as Chairperson for Consent Order 2.  
Kathryn K. Myers  
MOTION by Keena, seconded by Kluge, to discuss.  
Michigan Board of Accountancy  
Meeting Minutes  
May 21, 2021  
Page 4 of 7  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower  
Nays: None  
Recuse: Balas  
MOTION PREVAILED  
Discussion was held.  
MOTION by Moore, seconded by Whitmore, to accept the Consent Order and Stipulation.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower  
Nays: None  
Recuse: Balas  
MOTION PREVAILED  
Balas resumed serving as Chairperson.  
Wilkie & Associates CPAs PC (Tabled January 22, 2021)  
MOTION by Gower, seconded by Keen, to untable from January 22, 2021.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Whitmore, Gower, Balas  
Nays: None  
Recuse: Smith  
MOTION PREVAILED  
MOTION by Gower, seconded by Moore, to accept.  
Discussion was held.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Whitmore, Gower  
Nays: None  
Recuse: Smith  
Absent: Balas  
MOTION PREVAILED  
Gower served as Chairperson for items 8 through 9.A.1.  
OLD BUSINESS  
None  
Michigan Board of Accountancy  
Meeting Minutes  
May 21, 2021  
Page 5 of 7  
NEW BUSINESS  
Continuing Education Waiver Requests  
Michael B. Labadie, CPA  
MOTION by Keena, seconded by Gower, to discuss.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower  
Nays: None  
Absent: Balas  
MOTION PREVAILED  
Discussion was held.  
MOTION by Moore, seconded by Smith, to approve the request for July 1, 2021 through  
June 30, 2022 and to deny the request for July 1, 2022 through June 30, 2023.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower  
Nays: None  
Absent: Balas  
MOTION PREVAILED  
Balas resumed serving as Chairperson.  
Jennifer A. Longstreet, CPA  
MOTION by Kluge, seconded by Gower, to approve the request for a continuing education  
waiver.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower,  
Balas  
Nays: None  
MOTION PREVAILED  
Board Education Discussion  
Balas stated that he wanted to work with the Department to provide education in areas that  
the Board felt there was a need. He asked that the Board contact him with any requests.  
Wysack explained that additional documentation had been uploaded to Egress for review.  
Michigan Board of Accountancy  
Meeting Minutes  
May 21, 2021  
Page 6 of 7  
Rules Discussion  
MacIntosh stated that the Accountancy – General rules had completed the promulgation  
process on May 5, 2021, but it was necessary to re-open the administrative rules to begin  
work on revisions.  
MOTION by Moore, seconded by Whitmore, to open the rules.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower,  
Balas  
Nays: None  
MOTION PREVAILED  
Chair Report  
Balas stated that the MICPA Educators Task Force met recently. He stated that Michigan  
educators were able to take part and were tasked with bridging gaps between education  
and testing.  
Balas stated that he attended the MICPA Board meeting last week.  
Department Update  
MacIntosh stated that material had been uploaded to Egress, under Resources, to provide  
board members with more information on how the Board and Department function.  
MacIntosh stated that the Bureau will hold the next Board Member Training July 14, 2021.  
All Board members are welcome to attend.  
Wysack reminded the Board Members to check their state email account regularly as it is  
the source of communication with the Department.  
MICPA Update  
Robert Doyle, President and CEO of MICPA, thanked Balas for attending the MICPA Board  
meeting.  
Doyle stated that the MICPA was working with the Bureau of Professional Licensing to  
communicate with licensees about changes to the rules as well as to assist them with  
completing the continuing education requirement in ethics.  
Doyle stated that the CPE Tracker is up and running and that 441 users have asked that  
their continuing education be reported to the state of Michigan.  
Michigan Board of Accountancy  
Meeting Minutes  
May 21, 2021  
Page 7 of 7  
Doyle stated that MICPA has a concierge service in place to assist licenses with any  
licensing questions they may have.  
PUBLIC COMMENTS  
None  
ANNOUNCEMENTS  
The next regularly scheduled meeting will be held July 23, 2021 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 Smith, to adjourn the meeting at 10:48 a.m.  
A roll call vote was taken: Yeas: Dupler, Keena, Kluge, Moore, Smith, Whitmore, Gower,  
Balas  
Nays: None  
MOTION PREVAILED  
Minutes approved by the Board on ______________________.  
Prepared by:  
Stephanie Wysack, Board Support  
Bureau of Professional Licensing  
May 24, 2021  
;