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Event Details

Date 2018/01/26
Time 08:30 AM
Recurring
Event status
Handicap access, ADA Contact info: Laureen Kai, 808-586-2696
Title Board of Public Accountancy Meeting
Location King Kalakaua Conference Room, King Kalakaua Building, 335 Merchant Street, 1st Floor, Honolulu, HI 96813
This event was posted on 01/19/2018 11:02 AM
This event was last updated on 01/19/2018 11:02 AM

BOARD OF PUBLIC ACCOUNTANCY

Professional and Vocational Licensing Division

Department of Commerce and Consumer Affairs

State of Hawaii

 

AGENDA

 

Date:  Friday, January 26, 2018

 

Time:  8:30 a.m.

 

Place: King Kalakaua Conference Room

King Kalakaua Building

335 Merchant Street, 1st Floor

Honolulu, Hawaii 96813

 

1.       CALL TO ORDER

 

2.       APPROVAL OF MINUTES OF THE DECEMBER 22, 2017 BOARD MEETINGS

 

The Board may move into Executive Session to consult with the Board’s attorney on questions and issues pertaining to the Board’s powers, duties, privileges, immunities, and liabilities in accordance with HRS section 92-5(a)(4).

 

3.       CHAPTER 92, HRS, ADJUDICATORY MATTERS

 

          A.       In the Matter of the Certified Public Accountant’s License of PATRICK H. OKI; ACC 2015-2-L; PETITION FOR DISCIPLINARY ACTION AGAINST CERTIFIED PUBLIC ACCOUNTANT’S LICENSE; DEMAND FOR DISCLOSURE TO RESPONDENT

 

4.       APPLICATIONS

 

The Board may move into Executive Session to consider and evaluate personal information relating to individuals applying for licensure in accordance with HRS section 92-5(a)(1), and to consult with the Board’s attorney on questions and issues pertaining to the Board’s powers, duties, privileges, immunities, and liabilities in accordance with HRS section 92-5(a)(4).

 

A.       CPA Certification

 

1)       FLORES, Brenda V.

2)       FLYTE, April A.

3)       GUNDLACH, Frederick W.

4)       HEROD, Keely

5)       MAEMORI, Chelsea E.

6)       NAGASAKO, Bradley S.

7)       ROOZEBOOM, Douglas T.    

8)       TAKABA, Chad M.

 

B.       Ratification of Individual CPA Permits to Practice

 

1)       BILLICK, Christopher A.

2)       CHING, Candace C.M.A.

3)       CORREA, Sarah C.K.

4)       HINO, Jordan Y.

5)       ISHIMOTO, Jared T.

6)       ORCHARD, Adam A.

7)       POOLE, Bradley W.

8)       POWELL, Scott T.

9)       TIRPAK, Ty R.

10)     YAO, Shan-Ting

11)     ZHOU, Qi

 

C.       Ratification of Issued Firm Permits to Practice

 

1)       AKIKO T YOUNG

2)       CAROL K Y TSANG

3)       DONGHYUN KIM

4)       ISLER GROUP LLC

5)       TERI S T NG

6)       KRISTA M SONG

7)       MELISSA K SUGA

8)       HANS H. SCHROEDER

9)       MATTHEW D R TAKAMINE

10)     WAMURA ACCOUNTING LLC

11)     JAY S ARAKAWA

12)     SARA C FIEMAN

13)     HOWARD W H LOO

14)     PETER DEMICHELE

15)     AMELIA B BOEHM

16)     JIANYUN LIANG

17)     CLIFFORD ISARA CPA LLC

18)     ASIA PACIFIC ACCOUNTING GROUP LLC

19)     JOYCE MATSUI

20)     TIALEI A SCANLAN

21)     SHARON S KOKUBUN

22)     JEANNIE SIU

23)     SUSAN T TAKAHASHI

24)     JOYCELYN S L KAM

25)     TARYN M L LAU

26)     STEVEN Y M YEE

27)     PKF LLP

28)     DANIEL J DEKORTE

29)     MIN YOUNG NOH

 

5.       EXECUTIVE OFFICER’S REPORT

 

          A.       Inquiry from Yee & Takamatsu CPA Inc. regarding Client Trust Accounts

 

          B.       Request from NASBA for Permission to Use Examination Candidate Information from the National Candidate Database to Conduct a Survey relating to the Influence of Community College Education on the CPA Candidate Pipeline 

6.       STANDING COMMITTEE REPORTS

 

The Board may move into Executive Session to consult with the Board’s attorney on questions and issues pertaining to the Board’s powers, duties, privileges, immunities, and liabilities in accordance with HRS section 92-5(a)(4).

 

A.       Peer Review

 

1)       Notification from the Hawaii Society of Certified Public Accountants of its Decision to Conclude its Role as Administering Entity of the AICPA and Hawaii Board of Public Accountancy’s Peer Review Program

 

2)       Extensions to Complete Peer Review Pursuant to HRS Section 466-34

 

a)       Peer Review Extension Requests to the Board of Public Accountancy

 

     (1)      Russell Yamane & Associates CPAs, Inc.

 

     (2)      Shimotsu & company, CPAs, LLC

 

B.       Legislation and Rules

 

1)       House Bill No. 337, Relating to Public Accountancy; Peer Review Process

 

2)       Senate Bill No. 2059, Relating to Public Accountancy; Certified Public Accountants; Mobility; Substantial Equivalency; State Board of Public Accountancy

 

3)       House Bill No. 1870, Relating to Public Accountancy; Certified Public Accountants; Mobility; Substantial Equivalency; State Board of Public Accountancy

 

4)       Proposed Amendments to Title 16, Chapter 71 of the Hawaii Administrative Rules  (See attached)

 

a)       Section 16-71-21(c)(3) and (d) – change supervision by an individual who holds or has held a “permit” instead of “license”.

    

b)       Section 16-71-24(b)(2) – remove “unless the firm attests that it does not and shall not have any gross income for engaging in the practice of public accounting in this State.”

 

c)       Section 16-71-33(a) – add to the end of the last sentence “with a minimum of 20 hours earned within each twelve-month period.”

 

d)       Section 16-71-64(e) – insert in the first sentence “managers of a manager managed limited liability company”.    

 

C.       Uniform CPA Examination

 

1)       Fourth Quarter 2017 (October-November) Testing Window

 

a)       Ratification of Hawaii Candidate Examination Scores

 

b)       Examination Candidate Performance Report

 

2)       Request from Hawaii Examination Candidate Lori Kim for Extension of Expired Conditional Credit

 

3)       Request from Hawaii Examination Candidate Humberto Cana for Extension of Expired Conditional Credit

 

4)       State Board Survey for Exam Year 2017 from CPA Examination Review Board

 

D.       Ethics

 

          1)       Discussion of Non-Compliance with Laws and Regulations

 

7.       OPEN FORUM

 

(Public comment on issues not on the agenda, for consideration for Board’s agenda at a subsequent meeting).

 

8.       NEXT BOARD MEETING

 

Friday, February 23, 2018

King Kalakaua Conference Room

King Kalakaua Building

335 Merchant Street, 1st Floor

Honolulu, Hawaii 96813

 

9.       ANNOUNCEMENTS

 

10.     ADJOURNMENT

 

 

01/19/18

 

Individuals who require special needs accommodations are invited to call Ms. Laureen Kai, Executive Officer, at (808) 586-2696 at least 4 working days in advance of the meeting.

Attachment(s):
File
ACCT_2017-01-26__Agenda 6-B-4__proposed HAR 16-71.pdf
iCal printable
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