Board of Accountancy

Minutes – June 14, 2006

Page 4

Cannon Building / STATE OF DELAWARE / Telephone: (302) 744-4500
861 Silver Lake Blvd., Suite 203 / DEPARTMENT OF STATE / Fax: (302) 739-2711
Dover, Delaware 19904-2467 / Website: www.dpr.delaware.gov
DIVISION OF PROFESSIONAL REGULATION

PUBLIC MEETING MINUTES: BOARD OF ACCOUNTANCY

MEETING DATE AND TIME: Wednesday, June 14, 2006 at 8:30 a.m.

PLACE: 861 Silver Lake Boulevard, Dover, Delaware

Conference Room B, second floor of the Cannon Building

MINUTES APPROVED: July 19, 2006

MEMBERS PRESENT

James Zdimal, CPA Member, President

Sandra Gulledge, CPA Member, Secretary

Cathel Tanner, CPA Member

Joyce Dyer, Public Member

Diane Marky, Public Member

Douglas Phillips, CPA Member

MEMBER ABSENT

Norma Rohleder, CPA Member

DIVISION STAFF/DEPUTY ATTORNEY GENERAL

Abby Adams, Deputy Attorney General

Gayle Melvin, Administrative Specialist III

ALSO PRESENT

Sally Stokes

CALL TO ORDER

Mr. Zdimal called the meeting to order at 8:33 a.m.

REVIEW OF MINUTES

The Board reviewed the minutes of the May 17, 2006 meeting. Ms. Tanner made a motion, seconded by Mrs. Dyer to approve the minutes. The motion was unanimously carried.

UNFINISHED BUSINESS

8:45 a.m. – Show Cause Hearing-Hosse & Fitzgerald, Firm Permit to Practice #CF-0000009

The Board received a request for a continuance from Mr. Fitzgerald because his attorney could not be present for the hearing. The continuance was granted. The hearing has been rescheduled for the July 19, 2006 meeting at 8:45 a.m.

Ramesh Ramotar – Hearing Rescheduled for July 19, 2006

The hearing for Ramesh Ramotar has been rescheduled for July 19, 2006 at 8:30 a.m.

Discussion: Change Format of Certificates

The Board reviewed the new style for the certificate. The seal on the certificate will be in color, the new style of printing chosen by Board members will be used and a heavier grade of parchment paper will be used. The certificate will be signed by the President and Secretary of the Board. The Board approved the new certificate.

NEW BUSINESS

Review of CPA Certificate Applications

Ms. Marky made a motion, seconded by Mrs. Dyer to approve the following applicants for a certificate:

Sunitha Anand James Barry, Jr.

Herman Chan Won Seok Choi

Kavita Ganesan Noel Gomes

Yi Huang Shiho Imai

Junko Inoue Sungkook Jo

Jonathan Kendrick Jangjoon Kim

Jee Young Kim Katsuko Kobayashi

Bok Sun Koh Yuko Kojima

Yumi Kubo Cecilia Leung

Casey Littell Makoto Miyazaki

Takashi Miyazaki Tomohisa Mori

Hyun Joon Park Sui Poon

Hiroyuki Sagawa Naohiro Sako

Yoshihiro Sasaki Zhao Xia Sang

Hyun Young Shim Masashi Shimada

Chang Yong Son Nobutaka Sugiyama

Osamu Tagashira Hidetoshi Tanimoto

Tomohiro Waseda Hidetoshi Watanabe

Yoshiro Yoshioka Hitomi Eto

Rati Khattar Young Sun Kim

Reiko Matsui Kenta Kozakai

Jeanette McIntosh Jiseok Oh

John Panskoy Steven Ritter

Koichi Tamura Natsuko Yamaguchi

The motion was unanimously carried.

The application of Zhen Xu was reviewed. The application was tabled pending receipt of verification that Mr. Xu has completed a course in introductory accounting and advanced accounting.

Review of CPA Permit to Practice Applications

Ms. Gulledge made a motion, seconded by Ms. Tanner to approve the following applicants for a CPA permit to practice:

Israel Mercado

Mavis Owusu

James Ridenour

Christopher Bruner

Armin Choksey

Trevor Jones

The motion was unanimously carried.

The Board reviewed the application of Henry Straub. Ms. Gulledge made a motion, seconded by Ms. Tanner to propose to deny the application of Mr. Straub because he does not meet the work experience requirement. The motion was unanimously carried.

Review of CPA Firm Permit Applications

Ms. Gulledge made a motion, seconded by Ms. Tanner to propose to deny the following applications because the firm does not have a licensed CPA listed on the application:

Heffler, Radetich & Saitta, LLP

Brown, Schultz Sheridan & Fritz

The motion was unanimously carried.

Complaints

Complaint No. 04-01-06 was scheduled for a hearing on August 16, 2006.

Complaint No. 04-02-06 was scheduled for a hearing on August 16, 2006.

Election of Officers

Mr. Zdimal made a motion, seconded by Ms. Marky to nominate Ms. Gulledge as President. The motion was unanimously carried.

Ms. Marky made a motion, seconded by Ms. Gulledge to nominate Ms. Tanner as Secretary. The motion was unanimously carried.

Review of PA Permit Application

Ms. Gulledge made a motion, seconded by Ms. Marky to approve the following applicant for a PA permit to practice:

Renee Estep

The motion was unanimously carried.

OTHER BUSINESS BEFORE THE BOARD (for discussion only)

A discussion was held concerning the new requirement for the four hour Delaware specific ethics course which will be required for the 2007 renewal and how to advise the licensees. Information will be put on the website and an email will send to the licensees.

Mr. Zdimal and Mr. Phillips will be attending the NASBA Eastern Regional Meeting in Puerto Rico on June 21-23, 2006. They will report on the meeting at the next Board meeting.

The Board office has been notified that Mr. William Fletcher has been appointed as the new attorney member.

PUBLIC COMMENT

There was no pubic comment at this meeting.

NEXT SCHEDULED MEETING

The next meeting will be held on Wednesday, August 16, 2006 at 8:30 a.m. in Conference Room B, second floor of the Cannon Building, 861 Silver Lake Boulevard, Dover, Delaware.

ADJOURNMENT

There being no further business, Ms. Gulledge made a motion, seconded by Ms. Marky, to adjourn the meeting. The motion was unanimously carried. The meeting adjourned at 9:15 a.m.

Respectfully submitted,

Gayle L. Melvin

Administrative Specialist III