Faith N. Harvell

The meeting included a presentation from the NASBA CEO regarding several professional topics, including the impact of updated definitions for professional degrees on federal loan programs, NASBA's white paper on private equity and its effects on oversight and public perception, concerns regarding legislative deregulation trends such as continuing education requirements, and the impact of Artificial Intelligence (AI) on the accounting workforce and CPA training. The Board approved the 2026 meeting dates and committee assignments, and approved the Ohio Administrative Code rule revisions under five-year review. Formal disciplinary hearings were held for Larry L. Broers and Edward C. Malecki, and a formal reinstatement hearing was held for Elvis Kanlic. Following quasi-judicial deliberations, the Board voted to take no action regarding Mr. Broers' certificate, reinstate Mr. Malecki's certificate pending a fee payment, and revoke Mr. Kanlic's certificate. The Executive Director reported on recent CPA certifications and an independence issue involving a public accounting firm's ESOP structure.

The Board retreat included welcoming the newest Board member, Brian D. Marita. Discussions covered updates from the NASBA Annual Meeting, specifically focusing on private equity, pathway to licensure issues, and the impact of redefining accounting education requirements. The Board reviewed and set the 2026 meeting dates and finalized committee assignments, noting the move to the State Library of Ohio in 2026. A significant portion of the meeting addressed the 2027-2028 budget process, including requests for additional funds for Board member travel and a new licensing employee, along with discussions on the Education Assistance Fund. Regulatory topics included the five-year rule review for specific Ohio Administrative Code sections. The Chair outlined her strategic expectations, emphasizing the need to protect the public, promote confidence in the profession, and address key issues such as AI, technology changes, and retaining Ohio CPA graduates. Discussions also covered the impact of AI on Board staff work, CPE verification, and the challenges facing practitioners regarding attestation work.

The Accountancy Board of Ohio's agenda includes NASBA annual meeting updates, discussion of 2026 board meeting dates and committee assignments, and a budget discussion for 2027-2028. The agenda also covers 2026 rule revisions related to accounting, ethics, and investigations, board member expectations, and strategic plan updates. Further discussion includes information reports and updates on budget/financial matters and investigations, old business such as the status of past hearings and approval of 2026 board meeting dates and committee assignments. New business involves the NASBA APS white paper response and reports from the Executive Director and Chair, followed by formal hearings and quasi-judicial deliberations.

The meeting included discussions and updates on financial matters, investigations, and peer reviewer recruitment efforts. The board also discussed the tentative 2026 meeting schedule, the Executive Director's report on CPE requirements and CPA licensing pipeline improvements, and the Chair's report on the Education Assistance Committee meeting and the University of Toledo College Day meeting. The board addressed requests for reconsideration and waiver, and held formal disciplinary hearings. The board deliberated on the hearings, reconsideration request, and waiver requests, ultimately making decisions on each case.

The agenda includes disciplinary hearings for Mohamed H. Warmahaye concerning violations related to public accounting practices and firm registration requirements, Stephen J. McCullough's request for reinstatement of his CPA certificate, Bryan C. Semmens regarding failure to file tax returns for a client, David B. Saba for various violations including failure to report a felony conviction, Alan C. Wilson for transmitting confidential client information, Glenn A. Singleton for CPE reporting violations, and Carl E. Grothaus for CPE documentation issues.