by Charlotte Hargreaves, EA, ATA, ABA

July 11, 2005

Present:  Don R. Bays, CPA, President; Earl Shiver, CPA, Treasurer; MaryAnne DeVries, CPA; Francis J. Brady, CPA;  Samuel Fogleman, CPA; James E. May, Public Member; Patrick J. Ramiriz, Public Member; Valerie Elliot, Executive Director; Seth Hargreaves, Esq, Assistant   Jim Dupey, Employee. 

Guests: Cindie Hubiak, Executive Director of ASCPA; Charlotte Hargreaves, EA, ABA, AZCLDP, Monitor for the Arizona Society of Practicing Accountants; Elizabeth Jones, EA, NSA State Director. 

New Board Member:  Samuel Fogleman, CPA.  He works for KPMG.  Spent a lot of the last 20 years in the AICPA office in the area of development. 

Meeting called to order at 8:15 a.m. by President Don Bays.  

Election of Officers:  MaryAnne DeVries was elected secretary unanimously. 

Executive Director’s Report:

1. NASBA (National Association of State Boards of Accountancy) uses Gateway for their web.  Valerie explained that is was difficult to get reports of various data from the site.

2. New web site address for ASBA:   www.azaccountancy.gov

3. NASBA is using IBM for its computer projects.  Valerie Elliot suggested that the ASBA may want to take advantage of the help given for web sites.  Implementation with their help would move the ASBA into a better position to continue online development.

4. Board approved travel expenses for Valerie Elliott to attend another NASBA Conference in Washington, DC, on September 14-15, 2005.  The issue will be the CBT, the computer based testing.  NASBA, AICPA, and ProMetrics will be at this gathering.

5. NASBA, AICPA, and ProMetrics are considering a fee increase for taking the CPA Exam.

President’s Report: 

1. Don Bays, Patrick Ramiriz, Frank Brady, and Valerie Elliott attended the NSBA Regional Conference in Anchorage, Alaska.

2. Comments follow regarding the conference:

   1. There was talk about NASBA  deciding the 150 hour curriculum.  Consensus seemed to be that this was not going anywhere because this is a state’s rights issue.

   2. 3 states (NY, CA, TX)  are unhappy with the current provider,  ProMetrics, and want to start looking for another provider.  Don Bays felt like he got the feeling that the other states were willing to wait one more year before any changes in companies.

   3. NASBA is working on a licensee database.  They are running into problems in the privacy issue.  For instance, Arizona does not permit individual birthdays to be accessible in a database.

Arizona does permit the last 4 digits of the social security number.   Apparently, a database requires 2 identifiers.

4. Patrick Ramirez attended the NASBA Orientation.  He stated that much NASBA was just helping with acronyms and general NASBA procedures.  He thought it might be more of a training course for new board members.

5. The NASBA Regional Director told the orientation attendees that a board’s public member was a very important member.

6. The California Board has more public members seated than CPAs.

7.  MaryAnne DeVries said that the meeting she attended offered her a general understanding about the differences in how each state board functions.  For instance, Maryland is part of a consolidated Agency with no office and a budge of $ 90,000.

8. 165 attended the Conference.  29 Boards were represented by

113 delegates.  There were 12 NASBA people in attendance and 40 others. 

Comments:

1. When ASBA requests documents and information, the process would go more smoothly if the registrant, applicant send all in at the same time.

2. Remember:  Do not leave any gaps in your work background.

3. Retired:  Retired means to the Board that the licensee is to do no work in the accounting area.  If the licensee does work in a country that is not the USA, that is doing work.  Therefore, that CPA is NOT retired.

Future Meetings:

      August 4-5 Annual Meeting at Chaparel Suites in Scottsdale, September 12, October 17, December 5.

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May 9, 2005

· The State is looking at new software which ASBA will have to use with a cost range of $50K-100K. 

· Exam registrants are increasing each week since the change to testing completely by computer

· Former Board President, Michael Daggett, CPA, is a Director at Large on the NASBA Board.

· The State Board of Accountancy is working on ARS 43-381 and would appreciate comments before taking it to the State Legislature. 

43-381. Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

A.  Except as otherwise provided in section 42-2003 and excluding authorized agents of the department of the United States Internal Revenue Service, a person who prepares at the request of a taxpayer any report or return required under this title or who receives information from such taxpayer in order to prepare any such report or return shall not disclose to any other person in any manner except by the express permission of the taxpayer any of the information received from such taxpayer.

B.  Any disclosure or use of such information other than in preparing such report or return in violation of this section is a Class 1 misdemeanor.

In general the State Accountancy Board’s position is it has occasions when it needs to view an Arizona tax return, and this is a long involved process.  The Accountancy  Board explained further that within their reasoning for the change is they would like to be able to take a shorter route in order to help the complainant. 

Future Board Meetings —

June 13, July 11, September 12, October 17, December 5

August 4 & 5 — Annual Meeting at Chapparal Suites in Scottsdale.