May 2025 Regular Minutes



May 2025 Regular Minutes

STATE BOARD OF

CERTIFIED PUBLIC ACCOUNTANTS

OF LOUISIANA

601 Poydras Street, Suite 1770

New Orleans, Louisiana 70130

May 1, 2025

The regular meeting of the State Board of Certified Public Accountants of Louisiana was called to order by Chair Mrs. Hutchinson on Thursday, May 1, 2025 in the offices of the Board at 601 Poydras Street, Suite 1770, New Orleans, Louisiana.

The purposes of the meeting were to review information and statistics concerning the CPA Examination, review information concerning reinstatement of Certificates, consider applications for certification, consider Firm Permit applications and related issues, consider executive session matters, and to transact any other business that requires the Board’s attention.

The following Members were present:

Lynn V. Hutchinson, CPA – Chair

Grady R. Hazel, CPA – Treasurer

Sue S. Alizadeh, CPA – Member

Letti Lowe-Ardoin, CPA – Member

The following members were absent:

Desireé Honoré Thomas, CPA – Secretary

Michael D. Bergeron, CPA – Member

Also present were:

Staff: Lisa A. Benefield – Executive Director

Caren Singleton – Deputy Director

Bomani Brown – Director of Compliance

Betsy Boudreaux – Licensing Analyst

Guests: Ronald A. Gitz, II, CPA – CEO/Executive Director, LCPA Stacey Lockwood – Director of Professional

Oversight, LCPA

David Zoller – Director of Governmental and

Political Affairs, LCPA

The meeting was called to order by Chair Mrs. Hutchinson at 9:02 a.m. on Thursday, May 1, 2025, upon motion by Mr. Hazel, seconded by Mrs. Alizadeh and unanimously adopted.

  • CHAIR’S REPORT

A. Personnel

  • Rachel Soler, Compliance Investigator 2, submitted her resignation to accept a position with the Louisiana Department of Revenue. Her last day was March 3, 2025.
  • The Compliance Investigator 1-3 position was posted with State Civil Service from February 14, 2025 through March 7, 2025. Interviews were held and an offer of employment was accepted by Antonio Mouriz. Mr. Mouriz has a Bachelor’s Degree from Loyola University, and has been working as an Investigator with the Department of Children and Family Services. He will begin employment as the Board’s Compliance Investigator 1 on May 5, 2025.
  • On April 2, 2025, Governor Landry issued Executive Order 25-039, announcing a hiring freeze effective from April 11 through June 30, 2025. The position for Compliance Investigator 1 was accepted prior to enactment of the hiring freeze and was not affected.
  • B. Reminder – Financial Disclosure Statements – Due On or Before May 15, 2025

Board Members were reminded that the “Tier 2.1 Personal Financial Disclosure Statement” must be filed with the State Ethics Board by each individual Board member on or before May 15, 2025.

C. Reminder – Governmental Ethics Requirement for Public Servants

All Board Members (and staff) were reminded to complete one hour of education and training on the Louisiana Code of Governmental Ethics for 2025. This is an annual requirement. The course must be completed prior to December 31, 2025.

D. Reminder – One Hour of Sexual Harassment Training Requirement for Public Servants

All Board Members (and staff) were reminded to complete a minimum of one hour of education and training on sexual harassment no later than December 31, 2025. This is an annual requirement. The course is available through the Department of Civil Service.

II. APPROVAL OF MINUTES

The regular and executive session minutes for the January 2025 Board Meeting were previously sent to Board members for review.

By motion of Mr. Hazel, seconded by Mrs. Alizadeh and unanimously adopted, the Board approved the January 2025 regular and executive session minutes as drafted.

III. TREASURER’S REPORT

Financial statements for the period ended March 31, 2025 were presented for the Board’s review.

By motion of Mrs. Lowe-Ardoin, seconded by Mrs. Alizadeh, the Board approved the Treasurer’s report.

IV. DEATHS AND RESIGNATIONS

A. Deaths (170: 30 Active; 123 Inactive; 16 Retired; 1 Revoked)

NameCertificate No.Year IssuedCertification Status
Thomas Paul Ford Jr.100391975Active
James Alexander Longaker93241974Active
John Henry Brydels14691958Inactive
Richard L. Eaton170291984Inactive
Lawrence Joseph Hollan44811968Inactive
Charles R. Marshall76541972Inactive
Howard Pryor McMurrian88041974Inactive
H. Lynn Mobley181561986Inactive
James Francis O’Shea24141962Inactive
Joseph L. Stevens II239101998Inactive
George Russell Sumner42091967Inactive
James Bernard Bollinger48091968Retired
Allen Joseph Labry76181972Retired
Jerry Grafton Richardson76591972Retired
DECEASED PRIOR TO 2025
Percy M. Alexander Jr.36111965Active
Julian Poche Brignac9911950Active
Richard L. Cisne201611990Active
Anthony John Guyton Doherty32971964Active
Robert Guy Dunn14261957Active
Jack W. Ellis II201571990Active
Judith Faulk197511989Active
Andrew Jackson Gentry Sr35921965Active
William George Gragson Jr.81711973Active
James Anthony Guillot225601995Active
Denise Troxclair Hampshire201171995Active
James J. Hand III47221968Active
Bonnie Willard Hodges202581990Active
Richard William Keith197951990Active
Leavence Peter Lirette213951993Active
Eddie M. Martin Jr.33731964Active
Harry McArthur Jr.48321968Active
Gene E. Minchew38741966Active
Marcia Dean Morgan117321977Active
Perry Edward Notter163281983Active
Michael J. Pollock95801974Active
Reginald Henry Pulliam33091964Active
Willa Dean H. Sewell81071973Active
John Wayne Sheets63651970Active
Richard Alan Sherman127001978Active
Jim Henry Stevens Jr81801973Active
William Norman Thomas81791973Active
Lloyd L. Woolley46421968Active
Robert L. Alexander71341971Inactive
William Edward Allen20921961Inactive
John Althans35571965Inactive
Warren Joseph Arcement70131971Inactive
John C. Archibald III94711974Inactive
Thornton L. Audrain58561970Inactive
Ronald John Bannister12711955Inactive
Hugh Francis Baxley17291961Inactive
Harlan F. Belanger104601975Inactive
Agnes L. Bennett12701955Inactive
David A. Berenson43811967Inactive
Vera Sable Berndt16081960Inactive
Virgil J. Brady46191968Inactive
Kirby John Braud69731971Inactive
Wesley Clifton Browning Jr.49321969Inactive
Billy Dean Bryan38621966Inactive
Ernest Ben Bugh Jr.33401964Inactive
Patrick Parnell Burns74651972Inactive
Ralph Luther Cadow Jr.38711966Inactive
Raymond Lee Carmedelle10691951Inactive
Don Ervin Chunn43741967Inactive
Fred Yarbrough Clark61201970Inactive
Thomas Morris Clark87561974Inactive
Samuel Hardy Cole Jr.29421963Inactive
Louis Arthur Conerly15431959Inactive
Joseph Robert Cook33261964Inactive
Johnny Anthony Danos38571966Inactive
James R. Douglas15641959Inactive
James Calhoun Fairchild87631974Inactive
Richard R. Foreman74731972Inactive
Roger Patteson Friou15891960Inactive
Orville Francis Garner41531967Inactive
Cathy Woodard Gill202451991Inactive
Lionel Emile Gilly8141946Inactive
Moina Agnelly Gray94961974Inactive
Gerald Dares Guarisco137121979Inactive
David Hackney8671948Inactive
John Henry Haslauer69051971Inactive
John Stegall Heath81181973Inactive
William Ross Heck15691959Inactive
Ray Rutland Hester201491990Inactive
Virgil Cleo Hilburn17641961Inactive
Lewis Carl Hines47231968Inactive
Doyle Wayne Hodge82351973Inactive
Thomas F. Hobart85241973Inactive
James Frederic Hughes33711964Inactive
Wilburn Franklin Jones Jr12421954Inactive
Donald Ray Keen40631966Inactive
Arthur F. Kersh69551971Inactive
David C. King84231973Inactive
Ruth N. Kinnison80991973Inactive
Mary Lynne Kneller212851993Inactive
Earl Charles Lairson72361972Inactive
Robert Charles Lake42151967Inactive
Tennie C. Leonard8551947Inactive
Bobby Glen Lester95101974Inactive
Norman John Luke15471959Inactive
Frank J. Mangiaracina35681965Inactive
David James Manifold76531972Inactive
Fritz Allen McCameron21121961Inactive
Justin A. McCarthy36171965Inactive
William R. McDonald33071964Inactive
Robert Louie McFadden39091966Inactive
Charles Morell Milburn11021952Inactive
James W. Miley15031958Inactive
Jim Earnest Miller39111966Inactive
Joe Harold Morgan212921993Inactive
Walter Morock15591959Inactive
Eugene Patrick Murnane15301959Inactive
William David Nesbit15741959Inactive
Robert T. Nestor39441966Inactive
Eugene A. Nini23791962Inactive
Emory M. Ornelles10811951Inactive
Thurmond C. Parr Jr.53161969Inactive
John Wensles Parra Jr.82261973Inactive
Eugene Milton Parrish52281969Inactive
Melvin M. Pechon15811959Inactive
Robert Dean Peterson24621963Inactive
John G. Phillips9971950Inactive
Volney Eugene Pierce14761958Inactive
Jean Edgerton Pierson71491971Inactive
Patricia E. Pine70551971Inactive
Edward W. Plodzik8591948Inactive
Joseph E. Policastro129361978Inactive
Ulysses Joseph Prevost39451966Inactive
Herman Fred Randow74921972Inactive
George Edward Rapier11771953Inactive
Larry L. Redmond16411960Inactive
Richard Everette Roberson Jr.17221960Inactive
Raoul William Robert85261973Inactive
Jerry Marvin Roberts117111977Inactive
Frank Wilford Rush Jr.61161970Inactive
Oscar Jacob Schmidt Jr.49591969Inactive
Milton Welsh Schober10231950Inactive
Robert Edward Shapiro62561970Inactive
Raymond Louis Sievert33641964Inactive
Charles Burrowes Sklar16421960Inactive
Jarrette Curtis Spell14271957Inactive
Charles Felix Stanley14941960Inactive
Samuel M. Sussman47361968Inactive
Francis Albert Thibodeaux16851960Inactive
Joel C. Thomas21181961Inactive
Erling Kjell Thompsen29031963Inactive
William Dorsett Trahan41651967Inactive
Gilbert Lee Vascocu17421961Inactive
Lowell K. Vice201221993Inactive
Clifford Raymond Voisin17351961Inactive
Bobby Phinn Waters35951965Inactive
William C. Weissborn14481958Inactive
Clifford Lamar White86861974Inactive
Larry Burris White23341962Inactive
Charles David Whitman82041973Inactive
Gerald Benton Whitten47381968Inactive
James Marvin Wilson37581966Inactive
Stephen Joseph Arceneaux17271961Retired
Joseph Lawrence Barbe Jr.23661962Retired
Leo Boolos Jr.23061962Retired
Sally T. Cook201621990Retired
Carlton Crawley210241992Retired
Karen B. Goodrich94951974Retired
George William Hill33271964Retired
Robert C. Hubbard23811962Retired
David Louis Johnston33141964Retired
August William Peterson36191965Retired
Phillip Harrell Smith70381971Retired
William R. G. Smith69721971Retired
Thomas Bryan Smyth33651964Retired
Joseph Hannon Balfour41441967Revoked

A moment of silence is requested in memory of the above.

  • Resignations (81: 26 Active; 45 Inactive; 10 Retired)

The Board was informed that the following Certified Public Accountants requested that their CPA certificate be voluntarily expired. Accordingly, their certificates were placed in expired status.

NameCertificate No.Year IssuedCertification Status
Rana Abushamsiyeh289682019Active
Tupper Lampton Allen282232016Active
Sabrina G. Bayhi211521994Active
Xueqin Chen290182020Active
Kyle Douglas Corgan284062017Active
Timothy K. Driggers181021986Active
James R. Edwards241492000Active
Jon Kavin Finley181821986Active
Myrtle Jean Gauntt176951985Active
Erica Waltneisha Guice288092019Active
Jaci Jean Harrison293652022Active
Edwin K. Kago272122013Active
Jake Lee Netterville28931963Active
Donald J. Nici195851989Active
Fuat Ozdogan294522022Active
Helen Hood Phillips160301982Active
Azeem Qureshi286052018Active
Eric J. Roussel297522024Active
Jeri Seils246312002Active
William Giles Shackelford102791975Active
Howard Thomas Spencer158991982Active
Susan Moran Whelan167411984Active
Philip Wilkins182221989Active
George Carver Wright Jr.102781975Active
Jennifer Wyly215952008Active
Junjie Yan226751996Active
Michael Bergeron215351996Inactive
Minette Bruce167291984Inactive
Brian Castanza194871989Inactive
Sammy Clark187611987Inactive
Glennell Cottrill204561991Inactive
Donald Counterman159751972Inactive
Kennedy Croom154811981Inactive
Wayne DeLeo51821969Inactive
Benita Dickey201631990Inactive
Karen Doiron207131991Inactive
Wayne Michael Durr256452007Inactive
Alice Estelle Fort53841969Inactive
Vivienne Garvey259562008Inactive
Margo Legette Grant229661996Inactive
Jeffrey Haslauer259401988Inactive
Harry Hixson83921973Inactive
Steven Jaggers149031982Inactive
Roy James69491971Inactive
Mary Saunders Johnson183071986Inactive
William M. Knobles147921980Inactive
Joe Koshkin156311981Inactive
Paula Laird151911981Inactive
Stephanie Lopez235062008Inactive
Melanie Mason223681995Inactive
Daniel McCue162731983Inactive
James Morrison163181983Inactive
Michael John Nelson141901979Inactive
Ouida Nugent110371976Inactive
Alfred Pearson214261993Inactive
Kathy Penfield164261983Inactive
Carl Quinn43001967Inactive
Martha Taylor Richard196211991Inactive
Sue Irving Robichaux212151992Inactive
Linda Kathleen Robison166091985Inactive
Theresa Russo173452000Inactive
Lyle Sapera186302005Inactive
Rebecca Sapera224031995Inactive
Barth Satuloff75191972Inactive
John Michael Shay, Jr.84951973Inactive
Robert Stiles100711975Inactive
Henry A. Vaccaro180911986Inactive
Andrew Williams194061989Inactive
Kerry Wiltz198961991Inactive
Horace Winchester166561986Inactive
Joseph Wolf163621984Inactive
Ann T. Boudreaux165351983Retired
Francis Joseph Cascio49341969Retired
Stephen Furr239532003Retired
Leo Jerome Kern157181982Retired
Steven Wayne Pickering160311982Retired
Jules Francis Richard III54011969Retired
Maria Schultz209971993Retired
Ralph Patrick Sharp84941973Retired
David Kirk Stirton88071974Retired
Charles Wiggins129181978Retired

V. CERTIFICATE & INACTIVE STATUS EXPIRATIONS & REINSTATEMENTS

A. Expirations Due to Non-Renewal (556) Total: (121) Active; (356) Inactive,

(79) Retired

The Executive Director informed the Board that the following persons failed to renew their CPA Certificates or CPA Inactive and Retired Status registration for 2025, and accordingly, were notified by mail on March 3, 2025 (Active by certified mail, Inactive by first class mail) that their CPA Certificates or CPA Inactive Status registration had expired. Their names were removed from the Board’s roll of registrants with valid Certificates or Registrations.

NameCredential NumberCertification Status
Lois Abrams17642Active
John Andres4068Active
Gregory Auteri23397Active
Michael Baldridge15300Active
Peter Barrios14961Active
Daphne Berken13840Active
John Blackstock15086Active
William Bosch13834Active
Harold Bouillion4296Active
Brooks Branham26861Active
Jonathan Brasseaux28263Active
Lydia Bruce29559Active
Victor Bruce17967Active
Clayton Burton21775Active
Norma Caldwell25345Active
Andrea Caston9652Active
Damie Catron28910Active
Timothy Causey29209Active
Taylor Champagne29656Active
Scott Comeaux17881Active
Nicholas Condon29218Active
Douglas Cooley11688Active
Linus Cortez17673Active
Kevin Cox26278Active
Jolene Credeur26945Active
L. Crocker9435Active
Courtland Crouchet21794Active
Priscila DeMaris28471Active
Joshua Dencausse26657Active
Dennis Dillon21025Active
Jennifer Dinwiddie28565Active
Robert Donnell28898Active
Steven Dorazio19504Active
Robert Durel25451Active
Robert Eagle28116Active
Alison Edmonson25911Active
James Faulk12669Active
John Fedorko16210Active
Stacie Fernandez20663Active
Milton Freiberg27684Active
Larry Gordon22088Active
Regina Graff21870Active
Glenn Gruber22323Active
Joe Hamilton10090Active
Kieran Harper28128Active
Ayme Haydel28753Active
Derek Hebert23258Active
Jimmie Howell3639Active
Roxenne Jacob27410Active
William Jennings15250Active
Sudha Jindia20081Active
Troy Johnston25805Active
Michael Jones25463Active
Young Joo29791Active
Kyle Kellner26528Active
Karen Landry22583Active
Cynthia Landry16845Active
Cindy Larimer22354Active
Jared Lawless11146Active
Michael LeBlanc15256Active
Bailee Lerette29347Active
Don Lim24463Active
Jack Mason28963Active
Margaret McCloskey15728Active
Sean McLaughlin29027Active
Zoe Meeks14819Active
John Metzler28497Active
Jerry Milner12688Active
Tammy Mitchell24501Active
Laurel Montagnet18047Active
Stephen Moore8780Active
Sim Mosby22447Active
William Murhammer16021Active
Donald Nici19585Active
Sumati Padhy29226Active
Justin Pellegrini29144Active
Brenda Potter22716Active
Kristin Quinn22696Active
Connor Randel28225Active
Samuel Randolph16036Active
Dianna Rasmussen23865Active
Sridevi Reddy22635Active
Jerrett Richter26767Active
Amy Roberts26276Active
Chad Saltzman25204Active
Brent Saunier28097Active
Melissa Schatzle22175Active
Melvin Schulthess15074Active
Jeri Seils24631Active
William Shackelford10279Active
Gregory Shelton19372Active
John Smith23896Active
Angela Smith24443Active
Kristen Spedale27921Active
Roy Spinks24658Active
Tammy Starnes23116Active
Lauren Stone27484Active
Patrick Suffern16048Active
Kelsey Talbot28366Active
Laura Tarantino19752Active
Leslie Taylor26575Active
Robert Templeton13271Active
Ralph Theriot8795Active
Gerald Thibodeaux18650Active
Annette Thigpen23544Active
Robert Thompson25822Active
Heather Thompson26365Active
Ray Traylor22457Active
Michael Trimble27465Active
Kendal Turner26409Active
Erin VanGeffen27545Active
Julia Verret23364Active
Molly Vincent29734Active
Heath White27514Active
Sandra Whitehead21973Active
Philip Wilkins18222Active
Whitney Willingham27493Active
Jennifer Wyly21595Active
George Yancich17362Active
Daphne Zagone25163Active
Zhaofei Zeng28041Active
Michele Adams20173Inactive
Chad Adams24632Inactive
Melissa Adolph24824Inactive
David Ahee19658Inactive
Mohamed Ahmed27348Inactive
Jeanne Albrecht20175Inactive
Michael Alessi23410Inactive
Morris Alexander22976Inactive
William Allen10458Inactive
Newton Andrews19921Inactive
Tracey Andrist22029Inactive
Donald Atkins7609Inactive
Ann Ault18866Inactive
Louis Authement18430Inactive
Rose Autmon18375Inactive
Cynthia Avin25642Inactive
William Baccich18431Inactive
R. Bailey17953Inactive
Phyllis Baker19791Inactive
Robert Bales19430Inactive
Kathleen Balhoff22751Inactive
Kerry Banks22734Inactive
Lynn Bankston20269Inactive
Mary Barkemeyer19035Inactive
Denise Barnett18558Inactive
Stanley Baudin20401Inactive
Kathleen Bauer6295Inactive
Larry Beach17286Inactive
Eric Beier6102Inactive
June Bell24388Inactive
William Bennett17466Inactive
Walter Berger11290Inactive
Yolande Bernard19954Inactive
Lauren Berthelot21916Inactive
Richard Bird17963Inactive
Dana Bird16454Inactive
Thomas Bizzell6468Inactive
Irvin Blackburn17653Inactive
William Blakeman10807Inactive
Krislyn Blanchard27972Inactive
David Blossman21090Inactive
Deborah Bogantes19242Inactive
Louis Bonnecaze3900Inactive
Julianne Bonnecaze7040Inactive
Julie Bonnette21316Inactive
Melissa Bordelon23927Inactive
Laura Boudreaux26186Inactive
Felix Boughton18456Inactive
John Bower22963Inactive
Mitchel Brashier19959Inactive
Gary Braun21545Inactive
Larry Breaux18165Inactive
Julie Breitmeyer8764Inactive
Gary Brewer15833Inactive
Thomas Brice18741Inactive
Tammy Broussard22894Inactive
Andrew Broussard17659Inactive
Allen Broussard20413Inactive
Jane Broussard17660Inactive
Alison Brumley16737Inactive
Luke Burnett28635Inactive
James Burt28260Inactive
Peter Butler19483Inactive
Angelique Carbo18470Inactive
Stanley Caron10187Inactive
Patrick Carr18985Inactive
Paul Carruth14124Inactive
Deborah Carso20392Inactive
Michael Carville19972Inactive
Richard Casiday8038Inactive
Amy Clark23651Inactive
Karen Clements14969Inactive
Bonnie Coan25376Inactive
Darlene Cohen23797Inactive
Scott Coleman27960Inactive
Gerard Conard22525Inactive
John Cook21114Inactive
Richard Courtney10293Inactive
Melanie Crawford19978Inactive
Kennedy Croom15481Inactive
Deborah Cummings24437Inactive
Tina Darbonne18509Inactive
R. Delarosa15787Inactive
Celene Delgado13994Inactive
Vivianne Denu21129Inactive
David Deslatte21347Inactive
Christopher Deville21348Inactive
Benita Dickey20163Inactive
Christopher Donner19742Inactive
John Donnes19266Inactive
Davie Dought18260Inactive
Dale Dupuy15837Inactive
Leon Dyer27227Inactive
Donica Enright21579Inactive
Jeffrey Eumont20604Inactive
Rufus Ewing10818Inactive
Antonio Falcon17895Inactive
Zhijie Fan23020Inactive
Benjamin Feazel29473Inactive
Carla Feld18959Inactive
Herman Fichtner13583Inactive
Deborah Finlay22801Inactive
Kevin Finley26852Inactive
Susan Fisher18744Inactive
Pamela Flair16350Inactive
Earl Flath16513Inactive
Calvin Fleming19753Inactive
Kenneth Fogg4221Inactive
William Fowler15710Inactive
Mark Freneaux19903Inactive
Anthony Frey21821Inactive
M. Friedler20458Inactive
Jarrod Gaither24386Inactive
Vivienne Garvey25956Inactive
Martha Gaspard20912Inactive
Gary Gentry16519Inactive
Andrew Gentry11856Inactive
Johnny George15990Inactive
Stacey Gibbons25231Inactive
Brianna Gibson28396Inactive
Monique Gideon18002Inactive
Daniel Goin15335Inactive
Gustavo Gonzalez4168Inactive
Angelica Gonzalez-Pimiento27354Inactive
Allyson Goodart24997Inactive
Jennifer Goodlett25349Inactive
Nancy Grant20621Inactive
Mark Guidry15790Inactive
John Guillory17167Inactive
Barry Gurievsky16530Inactive
Frederick Haacke9448Inactive
Cheryl Hages21157Inactive
Gregory Hanly19531Inactive
Susan Hanly21575Inactive
Benjamin Hansen28548Inactive
Raquel Hardy23039Inactive
David Hart16534Inactive
Jeffrey Haslauer25940Inactive
Julia Hayden20589Inactive
Leslie Hebert22330Inactive
Daniel Hefner17598Inactive
Robert Helm17422Inactive
Michael Helms20255Inactive
Gregory Henry20256Inactive
Cecil Hernandez15244Inactive
Terry Hightower24985Inactive
Harry Hixson8392Inactive
Harold Hollenshead10469Inactive
Darrell Hollis12718Inactive
Angela Hormberg25828Inactive
Paul Housey19544Inactive
Percy Hubbard2108Inactive
Christopher Hufft22828Inactive
James Hughes17517Inactive
Matthew Hunt22340Inactive
Jessica Huval20482Inactive
Alison Huye25337Inactive
Richard Hymel18918Inactive
Kelly Janzen23436Inactive
Karen Johnson16332Inactive
Kristie Johnson23235Inactive
Melonie Johnson22342Inactive
Warren Jones17602Inactive
Brian Kennel18535Inactive
Vicki Kihnemann16003Inactive
Cherlynn King21602Inactive
Leon Kleinpeter21388Inactive
Robert Klenke6976Inactive
Richard Klimczak17470Inactive
Joe Koshkin15631Inactive
John Kuchler15934Inactive
Corita Kuon28043Inactive
Daniel Kyle9281Inactive
Andre’ Lacour22350Inactive
Paula Laird15191Inactive
Michelle Lambert16002Inactive
Karen Lambert17728Inactive
Sidney Landry17731Inactive
William Landry19693Inactive
Ernest Landry16867Inactive
Lawrence Landwehr15180Inactive
Colleen Larson19309Inactive
Lawrence Latuso6250Inactive
Michael Laufer13869Inactive
Dennis Lauscha23284Inactive
David Laxton12035Inactive
James Leach2128Inactive
Sherilyn Leal23286Inactive
Gordon LeBlanc19559Inactive
Jon LeBlanc25986Inactive
April LeBouef20942Inactive
Sonia LeCoq21041Inactive
Clifford Ledet20280Inactive
Vicki Lee17118Inactive
Stephen Lee24958Inactive
Geoffrey Lees26334Inactive
Thomas LeMaire19807Inactive
Rosa Levithan21446Inactive
John Lewis12898Inactive
Shannon Liston20203Inactive
Rose Lo20282Inactive
Darrell Longo20948Inactive
Stephen Lorio17609Inactive
Karen Lott19619Inactive
Elizabeth Lotz23982Inactive
Daniel Louviere16777Inactive
Debra Macaluso18563Inactive
James Maddox8364Inactive
Frank Maggio22127Inactive
Walker Manning28446Inactive
James Manning20955Inactive
James Martin7713Inactive
Gary Martin12686Inactive
Thomas Masilla7024Inactive
Terry McCoy18842Inactive
Daniel McCue16273Inactive
William McDonald19219Inactive
Terri McField19787Inactive
Mary McKeogh19410Inactive
Jerry McLemore15562Inactive
Michael McMahon21627Inactive
Karla Meche22135Inactive
Steven Medo6084Inactive
Susan Melsheimer21188Inactive
Jessica Meyer26562Inactive
Rebecca Miller19087Inactive
Jon Miller19086Inactive
Eric Montz18328Inactive
John Moore16394Inactive
Carlos Morales23505Inactive
Robert Morgan17291Inactive
John Morlier21419Inactive
James Morrison16318Inactive
John Moser20067Inactive
William Mote22380Inactive
Robert Munch19332Inactive
Jonte’ Murrey18860Inactive
Catherine Musso15372Inactive
Barbara Nelan17350Inactive
Laura Nelson22239Inactive
Jeffrey Nicosia20512Inactive
Walter Nope16581Inactive
Louis Nunes22711Inactive
Raymond Oalmann15375Inactive
Sandra Ogle18865Inactive
Barbara Oliver12635Inactive
Stephanie Osborn29091Inactive
Maria Pagan27035Inactive
Nicholas Palermo15943Inactive
Jennifer Parnon17159Inactive
Kevin Parrish27362Inactive
Mohammed Patel23514Inactive
Vickie Patout18054Inactive
John Patterson20078Inactive
Onita Patton25899Inactive
David Payne19840Inactive
Thomas Payne19107Inactive
Michael Pearse22156Inactive
Paul Pepiton23093Inactive
Debra Pertuis20310Inactive
Stephen Planchet21917Inactive
Julia Portus16592Inactive
Debbie Prendergast17385Inactive
Robert Pulaski17570Inactive
Cherie Quinn22883Inactive
Angelus Rachal6219Inactive
Lisa Rebowe18651Inactive
James Rhea25531Inactive
Lonnie Richardson22636Inactive
Carla Riordan19041Inactive
Anthony Rizzutto15844Inactive
Holly Roberts25680Inactive
Angel Rodenbeck24390Inactive
Gregory Rodrigue18623Inactive
Alyse Rodriguez26934Inactive
Joseph Rome18358Inactive
Patricia Romero21931Inactive
Michael Rooney23870Inactive
Regina Rosa25235Inactive
Melissa Ruckert17089Inactive
James Ruckert17079Inactive
Georgiana Rushing20090Inactive
Deborah Russotti19957Inactive
John Sansone25205Inactive
Rebecca Sapera22403Inactive
Laura Sawtelle23528Inactive
Julie Scheid22405Inactive
Louis Schott21937Inactive
Kevin Schulz19368Inactive
Margaret Scott18868Inactive
Cynthia Scurria16294Inactive
Darcia Senner17414Inactive
John Shay8495Inactive
Rita Shelling20331Inactive
Pasang Sherpa28246Inactive
Donald Shindler14266Inactive
George Simmons15586Inactive
Kathryn Smith14821Inactive
Perry Smith11866Inactive
William Smith24018Inactive
Angela Smith24016Inactive
Arthur Snyder4232Inactive
Melissa Snyder23350Inactive
Mark Stafford18902Inactive
Bruce Starks16631Inactive
Joseph Stevens23910Inactive
Leon Stiel,III26524Inactive
Cara Stockwell24087Inactive
Brett Stoltz21691Inactive
Amy Stricker25252Inactive
Gina Stritzinger20105Inactive
William Stubbs10389Inactive
Charles Swindle16851Inactive
Michelle Switzer19630Inactive
Angela Taylor25118Inactive
Gwendolyn Theriot18646Inactive
Kathy Thompson25563Inactive
W. Thompson18215Inactive
Carolyn Tolbert26009Inactive
Alice Trahan15293Inactive
Roderick Trahan18654Inactive
Andrew Tripoli16100Inactive
Zachary Tucker26117Inactive
Mark Turner16893Inactive
Bradly Tyler17158Inactive
Susan Tyler17799Inactive
Carol Vargas26771Inactive
Linda Via22194Inactive
Amy Vidrine16354Inactive
Katelyn von Diezelski28752Inactive
Robert Waldo19886Inactive
Leigh Walk19638Inactive
Ellen Walker19994Inactive
Frank Walker16645Inactive
Patricia Walsh19159Inactive
Michael Wayne21460Inactive
William Weatherford17806Inactive
Herbert Weaver24324Inactive
Joseph Webb15010Inactive
Barbara Weiss19411Inactive
Lindsey Whinnery26356Inactive
Jack Whitehead16886Inactive
Andrew Williams19406Inactive
Hollie Williamson27750Inactive
Steven Willis14248Inactive
Peter Williston15176Inactive
Eric Wingerter17381Inactive
Joseph Wolf16362Inactive
Benjamin Woods24337Inactive
Timothy Woods16363Inactive
Lenora Wooten20277Inactive
Dillon Wright25823Inactive
Duan Yang23132Inactive
Christene Zagone25378Inactive
Katherine Zibilich16657Inactive
Larry Ziegel24784Inactive
Dennis Agnelly8488Retired
James Anderson21083Retired
Lisa Andress21299Retired
Cynthia Avallone17557Retired
Mary Bailey15749Retired
Shirley Barnes18920Retired
Janet Bonaventure19135Retired
Alyce Bordelon24266Retired
Ralph Boudreau15308Retired
Chris Bradley20409Retired
Dorrell Brister15022Retired
Ann Burke24937Retired
Barbara Clark19253Retired
Robin Conrad19524Retired
Connie DeRouen18488Retired
Milly Everhardt23237Retired
Richard Foreman3852Retired
Linda Freeman18942Retired
Daniel Fruge’15503Retired
Louann Fruge’20460Retired
Stephen Furr23953Retired
Ronald Gardner15988Retired
John Giles20693Retired
Harold Guilbeau10341Retired
Thomas Gurtner18280Retired
David Hall19289Retired
Alan Hebert14796Retired
Sally Herpin14156Retired
Ray Hotard21598Retired
Brian Huber13968Retired
Joy Irwin16853Retired
Dale Jones19050Retired
Lynn Jones24938Retired
Clare Keaton20461Retired
Thomas Kleinpeter10049Retired
Coan Knight4725Retired
Steven Koskie20268Retired
Frederick Lafleur16073Retired
Joyce Lambert5367Retired
Edward Lambert15692Retired
James LaPorte7619Retired
Kimberly Lindsay23563Retired
William McCaskill20741Retired
Tamara McDavid16460Retired
Shelda Melancon18582Retired
Michael Merkel19690Retired
Frank Mikovich8778Retired
Lionel Naquin10472Retired
Carla Newman20301Retired
Beverly Nichols10363Retired
Karen Nugent15374Retired
David Oliver11223Retired
Fred O’Neal6945Retired
Hall Overall17212Retired
Louis Passauer7103Retired
John Ranero19353Retired
Henry Riser, Jr.15137Retired
Joel Robideaux21058Retired
James Rooney18626Retired
John Ryan13606Retired
Suellen Schmidt15102Retired
Maria Schultz20997Retired
Frederick Sollars14222Retired
David Stirton8807Retired
Stephen Sutton15683Retired
Maurice Tassin10072Retired
Michael Thompson18701Retired
Flo Ulmer18658Retired
Herbert Vessel11720Retired
Herbert Way17093Retired
Billy Weeks23372Retired
Louis Wells7044Retired
Virginia Weston15605Retired
Paul Wichers14243Retired
Charles Wiggins12918Retired
Charles Williams19647Retired
Warren Wool8231Retired
John Wooldridge19918Retired
John Wright10374Retired

*Renewed online prior to expiration notices being mailed.

B. Reinstatements of Certificates / Inactive Status That Expired March 2025

(Same Year Reinstatements)

The Executive Director informed the Board the following CPAs and CPA Inactive Registrants with expirations on March 1, 2025, reinstated their CPA Certificates or CPA Inactive Status registrations. (229) Total: (30) Active and (163) Inactive Status (36) Retired

NameCredential NumberCertification Status
Peter Barrios14961Active
William Bosch13834Active
Brooks Branham26861Active
Jonathan Brasseaux28263Active
Nicholas Condon29218Active
Jolene Credeur26945Active
Steven Dorazio19504Active
Robert Eagle28116Active
Alison Edmonson25911Active
Stacie Fernandez20663Active
Milton Freiberg27684Active
Kyle Kellner26528Active
Cynthia Landry16845Active
Jared Lawless11146Active
John Metzler28497Active
Jerry Milner12688Active
Laurel Montagnet18047Active
Sim Mosby22447Active
Justin Pellegrini29144Active
Brenda Potter22716Active
Jerrett Richter26767Active
Chad Saltzman25204Active
Kristen Spedale27921Active
Roy Spinks24658Active
Kelsey Talbot28366Active
Laura Tarantino19752Active
Heather Thompson26365Active
Michael Trimble27465Active
Erin VanGeffen27545Active
George Yancich17362Active
Chad Adams24632Inactive
David Ahee19658Inactive
Jeanne Albrecht20175Inactive
Morris Alexander22976Inactive
William Allen10458Inactive
Tracey Andrist22029Inactive
Ann Ault18866Inactive
Louis Authement18430Inactive
William Baccich18431Inactive
Phyllis Baker19791Inactive
Kathleen Balhoff22751Inactive
Kerry Banks22734Inactive
Lynn Bankston20269Inactive
Mary Barkemeyer19035Inactive
Kathleen Bauer6295Inactive
William Bennett17466Inactive
Walter Berger11290Inactive
Lauren Berthelot21916Inactive
Dana Bird16454Inactive
Thomas Bizzell6468Inactive
William Blakeman10807Inactive
Krislyn Blanchard27972Inactive
Louis Bonnecaze3900Inactive
Julianne Bonnecaze7040Inactive
Melissa Bordelon23927Inactive
Laura Boudreaux26186Inactive
Felix Boughton18456Inactive
Gary Braun21545Inactive
Larry Breaux18165Inactive
Julie Breitmeyer8764Inactive
Tammy Broussard22894Inactive
Andrew Broussard17659Inactive
Jane Broussard17660Inactive
Alison Brumley16737Inactive
Luke Burnett28635Inactive
Angelique Carbo18470Inactive
Stanley Caron10187Inactive
Patrick Carr18985Inactive
Deborah Carso20392Inactive
Michael Carville19972Inactive
Amy Clark23651Inactive
Bonnie Coan25376Inactive
Darlene Cohen23797Inactive
Scott Coleman27960Inactive
John Cook21114Inactive
Richard Courtney10293Inactive
Melanie Crawford19978Inactive
Deborah Cummings24437Inactive
R. Delarosa15787Inactive
Celene Delgado13994Inactive
Dale Dupuy15837Inactive
Leon Dyer27227Inactive
Donica Enright21579Inactive
Jeffrey Eumont20604Inactive
Herman Fichtner13583Inactive
Deborah Finlay22801Inactive
Susan Fisher18744Inactive
Calvin Fleming19753Inactive
Kenneth Fogg4221Inactive
Mark Freneaux19903Inactive
Anthony Frey21821Inactive
Gustavo Gonzalez4168Inactive
Angelica Gonzalez-Pimiento27354Inactive
Jennifer Goodlett25349Inactive
Mark Guidry15790Inactive
Barry Gurievsky16530Inactive
Gregory Hanly19531Inactive
Susan Hanly21575Inactive
Benjamin Hansen28548Inactive
Raquel Hardy23039Inactive
David Hart16534Inactive
Julia Hayden20589Inactive
Daniel Hefner17598Inactive
Terry Hightower24985Inactive
Harold Hollenshead10469Inactive
Paul Housey19544Inactive
James Hughes17517Inactive
Jessica Huval20482Inactive
Richard Hymel18918Inactive
Kelly Janzen23436Inactive
Kristie Johnson23235Inactive
Vicki Kihnemann16003Inactive
Cherlynn King21602Inactive
John Kuchler15934Inactive
Daniel Kyle9281Inactive
Andre’ Lacour22350Inactive
Lawrence Landwehr15180Inactive
Dennis Lauscha23284Inactive
Sherilyn Leal23286Inactive
Gordon LeBlanc19559Inactive
April LeBouef20942Inactive
Sonia LeCoq21041Inactive
Clifford Ledet20280Inactive
Vicki Lee17118Inactive
Stephen Lee24958Inactive
Geoffrey Lees26334Inactive
Rose Lo20282Inactive
Darrell Longo20948Inactive
Daniel Louviere16777Inactive
Debra Macaluso18563Inactive
James Maddox8364Inactive
Frank Maggio22127Inactive
James Manning20955Inactive
Gary Martin12686Inactive
Thomas Masilla7024Inactive
Terry McCoy18842Inactive
Terri McField19787Inactive
Jerry McLemore15562Inactive
Michael McMahon21627Inactive
Karla Meche22135Inactive
Robert Morgan17291Inactive
John Morlier21419Inactive
John Moser20067Inactive
Robert Munch19332Inactive
Catherine Musso15372Inactive
Laura Nelson22239Inactive
Walter Nope16581Inactive
Raymond Oalmann15375Inactive
Barbara Oliver12635Inactive
Maria Pagan27035Inactive
Mohammed Patel23514Inactive
Vickie Patout18054Inactive
John Patterson20078Inactive
Thomas Payne19107Inactive
Paul Pepiton23093Inactive
Debra Pertuis20310Inactive
Stephen Planchet21917Inactive
Debbie Prendergast17385Inactive
Lonnie Richardson22636Inactive
Anthony Rizzutto15844Inactive
Holly Roberts25680Inactive
Angel Rodenbeck24390Inactive
Gregory Rodrigue18623Inactive
Alyse Rodriguez26934Inactive
Michael Rooney23870Inactive
Regina Rosa25235Inactive
Melissa Ruckert17089Inactive
James Ruckert17079Inactive
John Sansone25205Inactive
Laura Sawtelle23528Inactive
Julie Scheid22405Inactive
Cynthia Scurria16294Inactive
Darcia Senner17414Inactive
Pasang Sherpa28246Inactive
George Simmons15586Inactive
Melissa Snyder23350Inactive
Leon Stiel,III26524Inactive
Amy Stricker25252Inactive
William Stubbs10389Inactive
Gwendolyn Theriot18646Inactive
Carolyn Tolbert26009Inactive
Roderick Trahan18654Inactive
Zachary Tucker26117Inactive
Robert Waldo19886Inactive
Leigh Walk19638Inactive
Frank Walker16645Inactive
William Weatherford17806Inactive
Herbert Weaver24324Inactive
Lindsey Whinnery26356Inactive
Peter Williston15176Inactive
Benjamin Woods24337Inactive
Lenora Wooten20277Inactive
Christene Zagone25378Inactive
Dennis Agnelly8488Retired
James Anderson21083Retired
Cynthia Avallone17557Retired
Mary Bailey15749Retired
Janet Bonaventure19135Retired
Alyce Bordelon24266Retired
Ann Burke24937Retired
Connie DeRouen18488Retired
Milly Everhardt23237Retired
Louann Fruge’20460Retired
John Giles20693Retired
Harold Guilbeau10341Retired
Brian Huber13968Retired
Joy Irwin16853Retired
Lynn Jones24938Retired
Clare Keaton20461Retired
Coan Knight4725Retired
Steven Koskie20268Retired
Joyce Lambert5367Retired
Edward Lambert15692Retired
James LaPorte7619Retired
Kimberly Lindsay23563Retired
Tamara McDavid16460Retired
Shelda Melancon18582Retired
Frank Mikovich8778Retired
Lionel Naquin10472Retired
Louis Passauer7103Retired
John Ranero19353Retired
James Rooney18626Retired
John Ryan13606Retired
Stephen Sutton15683Retired
Maurice Tassin10072Retired
Michael Thompson18701Retired
Herbert Vessel11720Retired
Charles Wiggins12918Retired
John Wooldridge19918Retired
  • Request for Exemption of 20 years Active licensure for CPA-Retired

Ray Traylor applied for CPA-Retired status but has not held an active license/certificate for a minimum of twenty (20) consecutive years. He held an active license from May 27, 2005 to December 31, 2024 which equates to 19.67 years.

His application was provided for the Board’s review.

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin the Board did not approve the request for exemption of 20 consecutive years for Ray Traylor to be approved for CPA-Retired, stating it was not within the power of the Board to overrule the statute.

VI. CPA EXAMINATION

  • CBT Results Compared – Previous Windows and National Rates Performance

All candidates – By section.

The reports were attached for the Board’s review.

B. Candidates Passing Examination Sections – Q4 2024 Core & Q1 2025 Core & Discipline (64)

The following candidates passed the Uniform CPA examination. CPA Examination Services (CPAES) sent a final grade letter (“passing” letter) to these candidates notifying them they completed the examination and are eligible to apply for a license if they have met the education and experience requirements.

NameName
Megan AlmondMeoni Amaya
Cole ArseneaultAnna Breaux
Brennan CadardJerri Callahan
Michael CondonRyan Comeaux
Grant CretinGabriel Cupstid
Kiah DelatteHannah Dickerson
Amber FanguyMei Ting Fong
Natalie FonteMallory Fontenot
Bret FrotzDylan Fuselier
William GiardinaCorey Gilbert
Joel GoynesJohn Graham
Brent GuilbeauLaci Guileau
Shelby HallChloe Hardin
Phillip HidalgoAndrea Mena Hirlemann
Shelby HughesNicholas Isaac
Taylor KennedyRyan Kimball
Cody KnightThea Knowles
Cameron LangstonRyan Lawhorne
Erin LeeAndrew Maheu
Jeffrey McCoyRachel McGee-Johnson
Gabriella MeauxAdriel Medina
Cody MooreNathan Mouton
Rachel NewcombHannah Peterson
Chasity PriceHagan Reed
Taylar ReisLauren Schneida
Karla SeguinBrandon Sherman
Yulet SilvaNekivia Sledge
Christopher SparksTaylor Stelly
David TocaRaegan Tafaro
Ashtin TaylorAnabelle Tedschi
Kaitlyn TurnbullKristen Vidrine
Krystal WhiteKatlyn Word
  • Request for Approval of Community College Credits to Meet 150 Hour

Requirement 

Ms. Shelby Hughes submitted a request to the Board for pre-approval of community college credits to be taken at Frederick Community College as an affordable option for completing the 150 earned semester hour education requirement. She sat for the CPA Exam and successfully passed all four sections. She is currently enrolled at LSUA for additional credits but would like the Board to consider allowing her to obtain the remaining 14 credit hours from FEMA courses.

She requested the Board’s advance approval to take 14 semester hours consisting of ten 1-semester hour courses offered by FEMA to be taken at Frederick Community College toward the 150-semester hour requirement for licensing:

  • FEMA 104 = Earthquake Structural Mitigation
  • FEMA 109 = Introduction to Animals in Disaster
  • FEMA 110 = Animals in Disaster Planning
  • FEMA 122 = Community Hurricane Preparedness
  • FEMA 127 = Emergency Management of Hazardous Weather
  • FEMA 131 = Principles of Emergency Management
  • FEMA 134 = Effective Communication
  • FEMA 138 = Livestock in Disaster
  • FEMA 161 = Emergency Operation Center
  • FEMA 180 = Planning for Vulnerable Populations
  • FEMA 192 = Geospatial Information Systems Specialists
  • FEMA 201 = National Disaster Recovery Framework (NDRF) Overview
  • FEMA 214 = Reconstitution Planning
  • FEMA 101C = Environmental Health in Emergency Response
  • FEMA 136 = Debris Operations

Her request and documentation were provided for the Board’s review.  

Upon motion by Mrs. Lowe-Ardoin, seconded by Mrs. Alizadeh the Board approved acceptance of the completion of fourteen courses at Frederick Community College totaling 14 semester hours, as requested by Ms. Hughes for pre-approval to be used toward the 150-semester hour requirement.

D. Request for Approval and Pre-Approval of Community College Credits to Meet 150 Hour Requirement 

Mr. Tyler Lane submitted a request to the Board for approval of community college credits to be taken at South Louisiana Community College. He graduated from University of Louisiana Lafayette in December, 2005 with a bachelor’s degree in Accounting, earning 130 semester hours. He has worked in the accounting field since 2018 in public accounting as well as with the IRS.

He requested the Board’s acceptance of the 3 semester hours taken at South Louisiana Community College after the completion of his Bachelor’s degree in addition to nine 3-semester hour courses he is interested in taking at SLCC to fulfill the 150-semester hour requirement.

He has already taken the following course at SLCC:

  • CJUS 1010 – Introduction to Criminal Justice

He is interested in taking the following course at SLCC:

  • MCIS 1005 – Microcomputer Application
  • MCIS 1010 – Word Processing
  • MCIS 1030 – Spreadsheets
  • CJUS 2010 – The Police Process
  • CJUS 2035 – Ethics in Criminal Justice
  • CORR 2030 – Corrections Process
  • GEOL 1010 – Geology and Man
  • GEOG 1010 – World Geology
  • MUSC 1010 – Music Appreciation

His request and documentation were provided for the Board’s review.  

Upon motion by Mrs. Lowe-Ardoin, seconded by Mrs. Alizadeh the Board approved acceptance of the 3 semester hours from at South Louisiana Community College, as requested by Mr. Lane for completion of the 150-semester hour requirement.

Upon motion by Mrs. Lowe-Ardoin, seconded by Mrs. Alizadeh the Board approved acceptance of the additional 27 semester hours from at South Louisiana Community College, as requested by Mr. Lane for completion of the 150-semester hour requirement.

E. Requests for Exam Credit Extension to Follow Current 30-Month Window

At the July 27, 2023 Board Meeting, the Board adopted the Computer Based Testing (CBT) Administration Committee’s recommendation to allow candidates 30 months from the date initial credit is earned to successfully pass the remaining sections of the CPA Exam beginning on January 1, 2024, and would continue to review any extension requests on a case-by-case basis.

The following individuals passed the exam in late 2023 and requested those earned scores also be granted the 30-month window.

  • Mr. Ashton Kennedy passed FAR on 10/25/2023 (expires 6/30/2025) and two additional sections after January 1, 2024 which are valid for 30 months, one expires September 25, 2026 and November 13, 2026 respectively. An extension of his FAR credit to follow the current Board rule would make the expiration date effective April 25, 2026, allowing him additional time to pass the last section.

His request and documentation were provided for the Board’s review.

Upon motion by Mrs. Lowe-Ardoin, seconded by Mrs. Hutchinson and unanimously adopted, the Board did not approve an extension for FAR exam credit for Mr. Kennedy.

  • Mr. James C. Buckley passed BEC on September 18, 2023 (expires 6/30/2025) and two additional sections after January 1, 2024 which are valid for 30 months, they expire December 24, 2026, and June 16, 2027 respectively. An extension of his BEC credit to follow the current Board rule would make the expiration date effective March 18, 2026, allowing him additional time to pass the last section.

His request and documentation were provided for the Board’s review.

Upon motion by Mrs. Alizadeh, seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board did not approve an extension for BEC exam credit for Mr. Buckley.

F. Request for Acceptance of College Credits from Non-Board Recognized Accredited College

The Board’s current rules regarding acceptable universities or colleges reads as follows:

§501. Definition

Accredited University or College—a university or college accredited by any one of the six regional accreditation associations and any other accrediting organization recognized by the board.

Mr. Nicholas Carroll submitted a request for acceptance of his education at the University of Arkansas Grantham, which is accredited by the Distance Education Accrediting Commission (DEAC). The university has been continuously accredited by DEAC since 1961.

DEAC is recognized by the U.S. Department of U.S. Department of Education and the Council for Higher Education Accreditation (CHEA), but is not one of the Board recognized accrediting organizations.

His request and documentation were provided for the Board’s review.

The Board deferred action on Mr. Carroll’s accounting courses until NASBA can provide additional information on this school’s accreditation.

VII. APPROVAL OF CERTIFICATES (Issued / Reissued)

A. Ratification of Original Actives Issued by the Executive Director

The following individuals passed the CPA examination and submitted applications for CPA Certificates. The Executive Director evaluated the applications and the applicants’ experience and issued CPA Certificates, subject to ratification by the Board.

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh and unanimously adopted, the Board ratified the issuance of the following CPA Certificates (Items A. 1 & 2):

1. Current CPA Applicants (Passed Exam After June 1999) (48)

NameCertificate NumberLicense Issue DateCity, State
Neely Michele Whites2992102/03/2025New Orleans, LA
Hannah H. Peterson2992202/13/2025Prairieville, LA
Michael Gerard Condon2992302/13/2025Slidell, LA
Andrew Maheu2992402/13/2025New Orleans, LA
Corey Thomas Gilbert2992502/13/2025Monroe, LA
Dylan James Fuselier2992602/13/2025Opelousas, LA
Gabriella Maria Meaux2992702/13/2025Baton Rouge, LA
Taylor Nicole Kennedy2992802/13/2025Shreveport, LA
Chloe M. Hardin2992902/13/2025Abbeville, LA
Brooke Olivier2993002/13/2025New Orleans, LA
Rafael Valentin III2993102/13/2025Arabi, LA
Vivianne Terese Pigeon2993202/13/2025Metairie, LA
Ashtin Taylor2993503/06/2025West Monroe, LA
Ryan Michael Comeaux2993603/06/2025Breaux Bridge, LA
Gabriel E. Cupstid2993703/06/2025Youngsville, LA
Rachel Corrin Newcomb2993803/06/2025Monroe, LA
Megan Anne Almond2993903/06/2025Heath, TX
Mallory Anne Fontenot2994003/06/2025Opelousas, LA
Courtney Alexandra Templet2994303/07/2025Metairie, LA
Katlyn Word2994403/07/2025Hall Summit, LA
Lauren Schneida2994503/07/2025Metairie, LA
Joel Brandon Goynes2994603/07/2025New Orleans, LA
Cole Hunter Arseneault2994703/07/2025Denham Springs, LA
Donna LaPierre-David2994803/07/2025Lake Charles, LA
Nicholas Doremus2994903/17/2025New Orleans, LA
Phillip H. Hidalgo IV2995003/17/2025Bossier City, LA
Ryan Matthew Kimball2995103/17/2025West Monroe, LA
Chasity Price2995203/17/2025Monroe, LA
Kedra Shuntell Gray-Bullock2995303/20/2025Alexandria, LA
Jeffrey Daniel McCoy2995403/20/2025Marshall, TX
John Riley Graham2995503/24/2025Bossier City, LA
Nathan James Mouton2995603/24/2025Cankton, LA
Kiah Alexis Delatte2995703/24/2025Sorrento, LA
Hannah Dickerson2995803/24/2025Lake Charles, LA
William Reid Giardina2995903/24/2025Lake Charles, LA
Taylor Stelly2996003/24/2025Broussard, LA
Rachel McGee-Johnson2996103/24/2025Bossier City, LA
NeKivia Latrice Sledge2996204/01/2025Monroe, LA
Karla Renette Seguin2996304/01/2025Pine Grove, LA
Raegan Meredith Tafaro2996404/01/2025Metairie, LA
Brandon Sherman2996504/01/2025Metairie, LA
Krystal Waddell White2996604/14/2025Ponchatoula, LA
Taylar Savaski Reis2996704/14/2025Ponchatoula, LA
Meoni Manning-Amaya2996804/14/2025Addis, LA
Erin Cullen Lee2996904/14/2025Alexandria, LA
Christopher Sparks2997004/14/2025New Orleans, LA
Ryan M. Lawhorne2997104/14/2025Bossier City, LA
Andrea Mena Hirlemann2997204/15/2025Ponchatoula, LA

2. Reissuance of Certificates as Active (Licensed) (1)

(Previous CPA Examination – Passed Exam Before June 1999)

NameCertificate NumberLicense Issue Date
Daine Bailey Carlsen1747602/17/2025

B. Reinstatements of Prior Actives (Licenses) by Executive Director (8)

Prior Year Reinstatement

The following CPAs were initially licensed, later elected not to renew their licenses, and recently submitted applications to reinstate to active status. The Executive Director evaluated the applications and the applicants’ experience and continuing education as applicable and re-issued CPA Certificates to Practice (License Reinstatements), subject to ratification by the Board.

Upon motion by Mrs. Lowe-Ardoin, seconded by Mrs. Alizadeh and unanimously adopted, the Board ratified the re-issuance of the following CPA Certificates (License Reinstatements) (Item B):

NameCertificate No.Active Certification Reinstatement Date
Suzanne Hollingshead Elliott2083602/03/2025
Jude Christopher Hilliard2347402/03/2025
Cherie Bardwell Smith*2549302/03/2025
Dipika Timilsina2841802/03/2025
Shannon Marie Serio2460302/07/2025
Thomas Scott McDaniel*2269002/20/2025
Robert Perry Leslie2541602/27/2025
Tiffany Miller Comeaux2261202/27/2025

*Reinstated through Reciprocity

C. Reinstatement of Prior Actives (Licenses) to Inactive by Executive Director (8)

Prior Year Reinstatement

The following CPAs were initially licensed, later elected not to renew their licenses, and recently submitted applications to reinstate to Inactive status. The Executive Director evaluated the applications and reinstated the Inactive CPA Certificates, subject to ratification by the Board.

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh and unanimously adopted, the Board ratified the reinstatement of the following CPA Certificates (Item C):

NameCertificate No.Inactive Certification Reinstatement Date
Suzanne Giambrone2677302/03/2025
Nicole Walker2728302/03/2025
Brandy C. Broussard2604002/07/2025
Mark A. Brown2342302/07/2025
Lukas Elmhammar2941702/07/2025
Rachel Nolen Nix2075102/07/2025
Ava Sue Yellott2171003/20/2025
Donna Helene Garcia2231004/01/2025

D. Reinstatements of Prior Inactive (Certificates) by Executive Director (1)

Prior Year Reinstatement

The following CPA was never actively licensed, elected not to renew his Inactive certificate, and recently submitted an application to reinstate to inactive status. The Executive Director evaluated the application and reinstated the CPA Certificate, subject to ratification by the Board.

Upon motion by Mrs. Alizadeh, seconded by Mrs. Lowe-Ardoin and unanimously adopted the Board ratified the reinstatement of the following CPA Certificate (Item D):

NameCertificate No.Inactive Certification Reinstatement Date
Michael Zabalaoui2013802/03/2025

E. Approval of Reciprocal Certificates Issued by the Executive Director (4)

The following individuals submitted applications for Louisiana Reciprocal Certificates. The Executive Director evaluated the applications and approved the Reciprocal Certificates, subject to ratification by the Board.

Upon motion by Mrs. Alizadeh, seconded by Mr. Hazel and unanimously adopted, the Board ratified the issuance of the following Reciprocal Certificates (Item E):

NameCertificate No.Issue DateOriginal State
Adam Matthew Guralnik2993402/21/2025MN
Virginia Caplis Orta2994103/06/2025VA
Victor James Pologruto2994203/06/2025NY
Donna La Pierre-David2994803/07/2025NM

*License #29933 skipped due to database error.

F. Approval by the Executive Director of Transfer of Grades for Original

Louisiana Certificates (0)

There were none since the last Board Meeting.

G. Request for Approval of Experience Verification by a Family Member

Cameron Lee Langston passed the exam in December 2024 and has applied to be a Licensed CPA in Louisiana. Mr. Langston’s father, Thomas J. Langston, Jr., CPA#22841, owns the firm, Langston & Associates CPA’s Firm #5703, which is where the applicant obtained his required work experience.

His request was provided for the Board’s review.

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh the Board approved the experience verification by a family member for Mr. Langston to apply for an application for becoming a CPA.

VIII. CPA FIRM PERMITS AND FIRM RELATED ISSUES

A. Expirations due to Non-Renewal (94)

The Executive Director informed the Board the following firms failed to renew their CPA Firm Permit registration for 2025, and accordingly, were notified by mail on March 3, 2025 their Firm Permit registration has expired. Their firms were removed from the Board’s roll of registered firms with valid Permits.

NameFirm Permit No.
Auld & Associates, CPAs55
Barbara J. Davis, CPA1305
BlackStock, LLC5735
Bouillion & Associates, LLC4203
Brenda R. Hurst, CPA3750
Buller CPA Services, LLC5009
Camnetar & Co., CPAs, APAC636
Carl Dennis Gardner, CPA1087
Catherine F. McDaniel, CPA3567
Charles N. Vidrine, CPA208
Christine R. Dunn, CPA, LLC4966
Christopher J. Dupre’, CPA4464
Christopher R. Lewis, CPA3978
Colby Williams, Certified Public Accountant, LLC5313
D.W. DeBlieux, L.L.C.5687
Dan M. Cliffe, LLC1277
Daniel J. Pritchard CPA5476
Debra M. Moak, CPA1530
DeMaris C.P.A. LLC5710
Dennis Angelo DiMarco, CPA1319
Douglas J. Nelson, LLC1130
Douglas R. Cooley, CPA, LLC3112
Gaines & Company, Inc.2583
Gardner, Langston and Bryan, CPAs835
Gary D. Post, MBA, CPA, APAC4905
Gary W. Lambert and Company1473
Gene Moore, CPA, APAC2302
George J. Yancich, CPA1757
Hobson Analytical, LLC5525
Hugh James Posner, CPA, APAC1136
James R. Washington III, LLC5746
James T. Bates, CPA175
James W. Butler, CPA3486
James W. Jernigan, CPA4164
James W. Johnson, Ltd, APC3242
Jared C. Lawless Jr., CPA2251
Jeffrey Raphael Eumont, CPA1345
Jill Paul Chwatal, CPA1276
John Franklin Winters, CPA1162
John H. Smith, CPA, LLC4519
John M. Gathings, CPA152
Joseph J. Zarro, CPA, APAC3788
Julia S. Verret, CPA1718
Julia Samrow Verret, CPA, LLC.4840
Kalyn Hunter, CPA, LLC5293
Karen Mayer Dwyer, CPA2655
KCS Wealth Advisors, LLC5084
Kenneth Howard Alford, CPA1048
Kenneth M. Bernard, CPA4823
Kirk C. Brodhead, CPA, Ltd., APAC3874
L. D. Crocker & Company, CPAs525
Lisa A. Evans, CPA, (A PROFESSIONAL ACCOUNTING CORPORATION)3865
M. Dennis Wilson, Ltd., APAC3480
Marcia D. Morgan, CPA4495
Marilyn G. Ciolino, CPA3122
Michael F. Schott, CPA1640
Michael J. Baldridge, CPA1190
Michael K. Glover, CPA, APAC2843
Mitch Boleware, CPA, LLC5091
Pamela C. Flucke, CPA, LLC4039
Patricia Lego Lewis, CPA3072
Patrick Dornan, CPA, LLC4545
Perry E. Notter, CPA3377
Philip D. Wilkins, CPA3142
Phyllis B. Webb, CPA1732
R. Perry Templeton, CPA, APAC822
Ralph W. Theriot, CPA, L.L.C.2025
Rebekah Pullin, CPA5716
Richard A. Melancon, APAC3161
Richard Buller CPA Services LLC4622
Richard D. Huber, CPA, APAC2760
Robert J. Durel, CPA, LLC5025
Robert J. McCoy, CPA1548
Rollins Capital Strategies5175
Ronald L. Sykes, CPA53
Sara Elizabeth Girouard CPA, LLC5544
SB Accounting, LLC5590
Schulthess & Associates, CPA’s, LLC4857
Spicer Jeffries, LLP5120
Steirman, Whitfield and Co., PC2815
Stephen R. Moore, Jr., CPA, APAC3926
Stockstill, CPA5202
Susan B. Webb4762
Tammy Lynne Walker, CPA5189
Thomas P. Ford, Jr., CPA, LLC531
Thomas W. Neely III, CPA1557
Troy D. Jones, CPA, LLC3938
W. Connor Brown, CPA, LLC4788
W. Douglas LaCroix, CPA4057
Walter Brent Pearson, CPA1577
William A. Murhammer, Jr., CPA, APC3369
William M. Ellzey, CPA2331
William R. Hulsey, APAC3778
William V. Bosch III, CPA2462

B. Reinstatements of CPA Firm Permits that Expired March 1, 2025 (33)

Same Year Reinstatement

The Executive Director informed the Board the following Firms with expirations of March 1, 2025, reinstated their Firm Permit registrations.

Firm NameFirm Permit No.Reinstatement Date
Brenda R. Hurst, CPA375003/14/2025
Buller CPA Services, LLC500903/17/2025
Camnetar & Co., CPAs, APAC63603/19/2025
Christopher R. Lewis, CPA397804/16/2025
Colby Williams, Certified Public Accountant, LLC531303/21/2025
Debra M. Moak, CPA153003/20/2025
Douglas J. Nelson, LLC113003/07/2025
Gary D. Post, MBA, CPA, APAC490503/21/2025
Gary W. Lambert and Company147304/01/2025
George J. Yancich, CPA175704/04/2025
Hobson Analytical, LLC552504/16/2025
James R. Washington III, LLC574603/19/2025
Jared C. Lawless Jr., CPA225103/17/2025
John Franklin Winters, CPA116203/14/2025
Karen Mayer Dwyer, CPA265503/06/2025
KCS Wealth Advisors, LLC508403/18/2025
Kenneth Howard Alford, CPA104803/21/2025
Kenneth M. Bernard, CPA482303/19/2025
Lisa A. Evans, CPA, (A PROFESSIONAL ACCOUNTING CORPORATION)386503/13/2025
M. Dennis Wilson, Ltd., APAC348004/09/2025
Marilyn G. Ciolino, CPA312203/18/2025
Michael F. Schott, CPA164003/17/2025
Michael K. Glover, CPA, APAC284303/10/2025
Richard Buller CPA Services LLC462203/19/2025
Richard A. Melancon, APAC316104/23/2025
Robert J. McCoy, CPA154803/19/2025
SB Accounting, LLC559003/12/2025
Spicer Jeffries, LLP512003/14/2025
Steirman, Whitfield and Co., PC281503/16/2025
Troy D. Jones, CPA, LLC393803/10/2025
W. Douglas LaCroix, CPA405704/16/2025
Walter Brent Pearson, CPA157703/14/2025
William R. Hulsey, APAC377803/24/2025

C. CPA Firm Permit Applications, Reinstatements & Name Changes

The following Firms submitted applications for CPA Firm Permits. The Executive Director reviewed the applications and determined that the Firms satisfied all requirements. The Executive Director issued the Firm Permits, subject to Board ratification.

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board ratified the issuance of the following CPA Firm Permits (Items C1, 2, and 3):

  • New Firm Permits (13)
Firm NameFirm LocationFirm Permit No.Issue Date
Stephanie L West CPA LLCLA578602/03/2025
Stephanie A Rawlinson CPA LLCLA578702/03/2025
Bounpheng CPA LLCLA578802/07/2025
Josh Faubert, CPA LLCLA578902/07/2025
The Brasher Firm, LLCLA579002/07/2025
Neely Whites CPA, LLCLA579103/06/2025
Scotty McDaniel, CPALA579203/06/2025
Beth M Hilton CPA, LLCLA579403/17/2025
Waldo J. Moret, Jr., CPA, LLCLA579504/01/2025
Allyson Love CPALA579604/14/2025
Kerrie Cammack, CPALA579704/14/2025
Blanchard CPA, PLLCLA579804/14/2025
Leslie Tax & Accounting Services, LLCLA579904/14/2025
*5793 skipped due to system testing by Thentia
  • Reinstatement of Firm Permits Expired In Prior Years (0)

There were none since the last Board Meeting.

  • CPA Firms – Change in Name or Legal Entity (4)
Firm NameFirm Permit No.Previous Firm Name:Issue Date
Riess Company, LLC2805Riess & Company, CPAs, LLC01/29/2025
Kingsbery & Daugherty CPAs, LLC5608Kingsbery & Daugherty CPAs, LLC02/05/2025
Edward Merrick CPA APAC2695Merrick & Hogan, ACCPAs02/13/2025
The J Group, LLC5746James R. Washington III, LLC04/03/2025

D. CPA Firms Retired or Canceled (22)

Firm NameFirm Permit No.Issue Date
Jose Miranda, CPA845Prior to LAA
Hugh James Posner, CPA, APAC1136Prior to LAA
Barbara J. Davis, CPA1305Prior to LAA
Charles Peter Stiebing III, CPA1670Prior to LAA
Susan M. Whelan, CPA1737Prior to LAA
P. Dale Ladner, CPA2016Prior to LAA
Philip D. Wilkins, CPA3142Prior to LAA
Chris Friley, CPA, LLC3159Prior to LAA
James W. Johnson, Ltd, APC3242Prior to LAA
Donald J. Nici, CPA3593Prior to LAA
Darla S. Turner CPA APAC3656Prior to LAA
J. R. Edwards & Associates, LLC4030Prior to LAA
David L. Stokes, CPA42262003
Christopher J. Dupre’, CPA44642005
Sanborn CPA, LLC45502006
Susan B. Webb47622009
Donna D. Williams, CPA, LLC48692010
Christine R. Dunn, CPA, LLC49662012
Beasley Mitchell & Co., LLP51772014
Dye Financial Services, LLC56282022
D W DeBlieux LLC56872023
Amanda H. Moss, CPA, LLC57532024
  • Firm Permit Name Requests
  • Ms. Mia Celino submitted the proposed Firm name Align Consulting, LLC considering the vast array of consulting services the firm will offer. Align Consulting LLC will provide professional consulting services, bookkeeping and financial statement preparation services.

Her request was provided for the Board’s review.

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh the Board approved the firm name Align Consulting LLC.

  • Ms. Rachel McGee-Johnson submitted the proposed Firm name Chronicles of Numbers, LLC to create a distinct and professional brand identity. Chronicles of Numbers, LLC was founded with the vision of building a minority-owned CPA firm that reflects excellence, integrity, and resilience.

Her request was provided for the Board’s review.

Upon motion by Mrs. Alizadeh, seconded by Mrs. Lowe-Ardoin the Board approved the firm name Chronicles of Numbers LLC.

  • PEER REVIEW ITEMS

A. Peer Review Oversight Committee (PROC) Reports

Quarterly Report – The 2025 first quarter report and individual reports submitted by PROC Members on the AICPA Peer Review Program administered by the Society of Louisiana CPAs were provided for Board review.

B. Peer Review Results – Prior Years vs Current Year to Date

(Accumulated from Louisiana Society Peer Review program)

2025202420232022
Engagement Reviews10211735
Pass8171226
Pass w/def.1428
Fail1031
System Reviews15643555
Pass13573452
Pass w/def.2613
Fail0100
Grand Total25855290
Engagement Reviews – Pass16322449
  • Report on Selected Staff Activity Stemming from Peer Reviews
Since 1/28/25 (Last Meeting Reported)Calendar Year Jan. 2025Calendar Year Jan. 2024Calendar Year Jan. 2023Calendar Year Jan. 2022
# Practice Restrictions11215
# Extensions1261215
# Year End Changes00010
# First Fail Letters226512
  • RECURRING MATTERS AND DEFERRED ITEMS
  • Society of Louisiana CPAs (LCPA)

Ronald A. Gitz, II, CEO/Executive Director, LCPA reported on items of interest to the profession.

  • Proposal Supporting Additional Path to CPA Licensure Comment Period

On March 4, 2025 NASBA sent an email to all Executive Directors seeking comment regarding the proposed changes to the professional model law that would enable an additional path to CPA licensure. The changes would affect the Uniform Accountancy Act and reflect feedback gathered during a late 2024 exposure draft period. Comments are requested through May 3, 2025.

The Exposure Draft was provided for the Board’s review.

Ms. Benefield discussed.

  • CPE ITEMS
  • Professional Ethics Requirement for 2026 – Update

For the past several CPE reporting periods, the Board required that CPAs complete Professional Ethics every other year.

For the 2024 reporting period, there was a mandatory 3-hour Ethics requirement.

Upon motion by Mrs. Alizadeh, seconded by Mrs. Lowe-Ardoin the Board has determined the next Professional Ethics mandate will be for the 2026 reporting period.

Board Chair, Mrs. Hutchinson, appointed Mrs. Alizadeh, Mr. Hazel, Mrs. Lowe-Ardoin as members of the Ethics Committee for the 2026 reporting period. The Board directed staff to move forward with sending invitations to interested potential vendors using the 2024 Ethics Course Guidelines for the 2026 Ethics course, requesting full course drafts by July 1, 2025.

  • 2024 CPE Extension Requests

At the October 2024 Board Meeting the Board, as in previous years, adopted a standardized policy for requests for CPE extensions for the 2024 report year. Bomani Brown was appointed Investigating Officer for determination in those matters.

The following extension requests were received:

66 CPE Extension Agreement (30-day extension to 1/31/25)

15 CPE Extension requiring a Consent Order (90-day extension to 3/31/25)

81 Total of CPE requests

  • 2023 CPE Shortages Update

A total of 170 CPAs were identified as having a CPE shortage. Of those, 159 CPAs fulfilled the necessary requirements to make up the deficiency by the deadline of December 31, 2024, while 11 did not. Letters were issued to the 159 CPAs, informing them that, in lieu of disciplinary action, their 2024 CPE hours will be subject to audit. They were instructed to submit all Certificates of Completion by March 20, 2025. The letters also emphasized their responsibility to fully comply with all CPE rules and deadlines, and warned that any future non-compliance may result in disciplinary action. Review of the submitted Certificates of Completion is ongoing.

For the 11 CPAs who failed to meet the requirements by the December 31, 2024 deadline, Consent Orders were issued. Of these, 9 have signed and returned the Consent Orders, one intends to comply and one CPA has not responded.

159Met Requirement by 12/31/2024
9Signed and Returned Consent Orders
1Pending return of signed Consent Order
1No Response (will be switched to IA)
170Total

XII. NEW MATTERS

  • Fee Increase

At the January Board Meeting the Board asked staff to pull numbers on the current revenue that is generated by fees. Louisiana Revised Statute 37:74.1 authorizes the Board to adopt rules for imposing and collecting fees. Under the current Board rules, the following fees may be charged, not to exceed the amounts listed below:

Application FeesNot to Exceed:Current Fees
Original certification application$250$100
Reciprocal certification application$120$100
Retired status application$50$50
Reinstatement of certificate application$500$200 plus delinquent fees*
Firm permit application$250$100
Annual Fees
Renewal of certificate$120$100
Registration CPA inactive status$60$30
Registration CPA retired status$50$30
Renewal of firm permit$100$25
Plus per owner over 10 not to exceed$25 $2500$15 $2500
Notice of substantial equivalency$100n/a
Other Fees
Temporary (provisional) licenses$100n/a
Replacement of a CPA certificate$50*$50
Transfer of grades transfer fee$50$25
Written verifications$50$25
Pre-Exam Evaluations$100n/a
*Delinquent and other fees are cited in the Act*Delinquent and other fees are cited in the Act*Delinquent and other fees are cited in the Act

A projection of revenue was included for the Board’s review.

Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Hazel the Board approved the following changes to the Board’s fees effective July 1, 2025:

Application FeesNew Fees Effective 7/1/2025
Reciprocal certification application$120.00
Reinstatement of certificate application$300 plus delinquent fees*
Firm permit application$150.00
Annual Fees
Renewal of certificate$120.00
Registration CPA inactive status$50.00
Registration CPA retired status$50.00
Renewal of firm permit$50.00
Plus per owner over 10 not to exceed$25.00 $2500.00
Notice of substantial equivalency$50.00
Other Fees
Replacement of a CPA certificate$50.00
Transfer of grades transfer fee$50.00 plus application fee**
Written verifications$50.00
Pre-Exam Evaluations$50.00
  • Professional Service Contracts, Legal Services for Fiscal Year Ending June 30, 2026.
  • Adams and Reese, LLP

The professional service contract for Adams and Reese, LLP for fiscal year July 1, 2025 through June 30, 2026, in the anticipated budgeted amount of $15,000 was presented to the Board for review and approval. The following resolution was read into the minutes for approval.

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin, by a vote of 4 to 0 the Board approved the professional service contract for Adams and Reese, LLP for the fiscal year July 1, 2025 through June 30, 2026, in the amount of $15,000.

THE STATE BOARD OF CERTIFIED PUBLIC ACCOUNTANTS OF LOUISIANA

RESOLUTION

The following Motion and Resolution was offered by Mr. Hazel who moved for its adoption, and seconded by Mrs. Lowe-Ardoin at the May 2025 meeting of the State Board of Certified Public Accountants of Louisiana (the “Board”):

WHEREAS, obtaining legal representation is a necessity for the Board in order to effectively enforce the Louisiana Accountancy Act and the Board Rules of Professional Conduct; and

WHEREAS, the Board’s legal representation needs to be varied because of possible conflicts of interest in complaint cases where the Board would need a prosecuting attorney and an attorney to represent the Board’s interest; and

WHEREAS, the Board’s contract for legal services with Adams and Reese, LLP shall be executed for one fiscal year July 1, 2025 through June 30, 2026, at the following rates of pay, and not to exceed a maximum of $15,000 for that period:

Three-Hundred Fifty and No/100 Dollars ($350.00) per hour for the performance of such services by attorneys with 10 or more years of professional experience;

Two-Hundred Seventy-Five and No/100 Dollars ($275.00) per hour for the performance of such services by attorneys with five or more but less than 10 years professional experience;

Two-Hundred Twenty-Five and No/100 Dollars ($225.00) per hour for the performance of such services by attorneys with three or more but less than five years professional experience;

One Hundred Seventy-Five and No/100 Dollars ($175.00) per hour for the performance of such services by attorneys with less than three years professional experience;

Eighty and No/100 Dollars ($80.00) per hour for the performance of such services by non-attorney paralegals;

WHEREAS, this resolution shall take effect immediately.

WHEREAS in the event of claims brought in federal court seeking equitable relief, these claims may implicate the interests of the State of Louisiana, and so the Board agrees to provide advance written notice to the Louisiana Attorney General ten (10) business days before the next meeting and an opportunity for the Attorney General to express concerns directly to the Board in writing or in executive session before the Board:

(1) proposes a settlement, accepts a proposed settlement, agrees to a consent decree, or enters any other agreement with any party in any federal action for declaratory or injunctive relief that is going to be or has been filed; or

(2) files any document in any federal case in which (a) declaratory or injunctive relief has been granted against the Board, (b) final judgement dismissing the case has not been entered, and

(c) at least 3 years have passed since any party seeking relief, including the USDOJ in an amicus capacity, filed any document in the case.

Accordingly, the Board authorizes and directs the law firm to provide the required notice to the Attorney General, release such information and documentation as the Attorney General may request in response to the notice, and generally cooperate with the Attorney General in regard to the notice.

THEREFORE, BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana, pursuant to La. R.S. 42:262, does hereby retain and employ Adams and Reese, LLP as special counsel; and

BE IT FURTHER RESOLVED, that this Resolution and proposed contract described herein be submitted to the Attorney General for the State of Louisiana for approval.

The resolution having been submitted to a vote; the vote thereon was as follows:

YEAS: _4___

NAYS: _0__

ABSENT: _2__

NOT VOTING: _0__

Whereupon the Resolution was declared adopted by the State Board of

Certified Public Accountants of Louisiana on the 1st day of May, 2025.

  • The Derbes Law Firm, LLC

The professional service contract for the Derbes Law Firm, LLC for fiscal year July 1, 2025 through June 30, 2026, in the anticipated budgeted amount of $50,000 was presented to the Board for review and approval. The following resolution was read into the minutes.

Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Hazel, by a vote of 4 to 0 the Board approved the professional service contract for the Derbes Law Firm, LLC for fiscal year July 1, 2025 through June 30, 2026, in the amount of $50,000.

THE STATE BOARD OF CERTIFIED PUBLIC ACCOUNTANTS OF LOUISIANA

RESOLUTION

The following Motion and Resolution was offered by Mrs. Lowe-Ardoin who moved for its adoption, and seconded by Mr. Hazel at the May 2025 meeting of the State Board of Certified Public Accountants of Louisiana (the “Board”):

WHEREAS, obtaining legal representation is a necessity for the Board in order to effectively enforce the Louisiana Accountancy Act and the Board Rules of Professional Conduct; and

WHEREAS, the Board’s legal representation needs to be varied because of possible conflicts of interest in complaint cases where the Board would need a prosecuting attorney and an attorney to represent the Board’s interest; and

WHEREAS, the Board’s contract for legal services with the Derbes Law Firm, LLC, shall be executed for one fiscal year July 1, 2025 through June 30, 2026, at the following rates of pay, and not to exceed a maximum of $50,000 for that period:

Three-Hundred Fifty and No/100 Dollars ($350.00) per hour for the performance of such services by attorneys with 10 or more years of professional experience;

Two-Hundred Seventy-Five and No/100 Dollars ($275.00) per hour for the performance of such services by attorneys with five or more but less than 10 years professional experience;

Two-Hundred Twenty-Five and No/100 Dollars ($225.00) per hour for the performance of such services by attorneys with three or more but less than five years professional experience;

One Hundred Seventy-Five and No/100 Dollars ($175.00) per hour for the performance of such services by attorneys with less than three years professional experience;

Eighty and No/100 Dollars ($80.00) per hour for the performance of such services by non-attorney paralegals;

WHEREAS, this resolution shall take effect immediately.

WHEREAS in the event of claims brought in federal court seeking equitable relief, these claims may implicate the interests of the State of Louisiana, and so the Board agrees to provide advance written notice to the Louisiana Attorney General ten (10) business days before the next meeting and an opportunity for the Attorney General to express concerns directly to the Board in writing or in executive session before the Board:

(1) proposes a settlement, accepts a proposed settlement, agrees to a consent decree, or enters any other agreement with any party in any federal action for declaratory or injunctive relief that is going to be or has been filed; or

(2) files any document in any federal case in which (a) declaratory or injunctive relief has been granted against the Board, (b) final judgement dismissing the case has not been entered, and

(c) at least 3 years have passed since any party seeking relief, including the USDOJ in an amicus capacity, filed any document in the case.

Accordingly, the Board authorizes and directs the law firm to provide the required notice to the Attorney General, release such information and documentation as the Attorney General may request in response to the notice, and generally cooperate with the Attorney General in regard to the notice.

THEREFORE, BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana, pursuant to La. R.S. 42:262, does hereby retain and employ the Derbes Law Firm, LLC, as special counsel; and

BE IT FURTHER RESOLVED, that this Resolution and proposed contract described herein be submitted to the Attorney General for the State of Louisiana for approval.

The resolution having been submitted to a vote; the vote thereon was as follows:

YEAS: __4_

NAYS: __0_

ABSENT: __2_

NOT VOTING: __0_

Whereupon the Resolution was declared adopted by the State Board of

Certified Public Accountants of Louisiana on the 1st day of May, 2025.

  • Shows, Cali & Walsh, LLP

The professional service contract for Shows, Cali & Walsh, LLP for fiscal year July 1, 2025 through June 30, 2026, in the anticipated budgeted amount of $10,000 was presented to the Board for review and approval. The following resolution was read into the minutes. .

Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Hazel, by a vote of 4 to 0 the Board approved the professional service contract for Shows, Cali & Walsh, LLP for fiscal year July 1, 2025 through June 30, 2026, in the amount of $10,000.

THE STATE BOARD OF CERTIFIED PUBLIC ACCOUNTANTS OF LOUISIANA

RESOLUTION

The following Motion and Resolution was offered by Mrs. Lowe-Ardoin who moved for its adoption, and seconded by Mr. Hazel at the May 2025 meeting of the State Board of Certified Public Accountants of Louisiana (the “Board”):

WHEREAS, obtaining legal representation is a necessity for the Board in order to effectively enforce the Louisiana Accountancy Act and the Board Rules of Professional Conduct; and

WHEREAS, the Board’s legal representation needs to be varied because of possible conflicts of interest in complaint cases where the Board would need a prosecuting attorney and an attorney to represent the Board’s interest; and

WHEREAS, the Board’s contract for legal services with Shows, Cali & Walsh, LLP shall be executed for one fiscal year July 1, 2025 through June 30, 2026, at the following rates of pay, and not to exceed a maximum of $10,000 for that period:

Three-Hundred Fifty and No/100 Dollars ($350.00) per hour for the performance of such services by attorneys with 10 or more years of professional experience;

Two-Hundred Seventy-Five and No/100 Dollars ($275.00) per hour for the performance of such services by attorneys with five or more but less than 10 years professional experience;

Two-Hundred Twenty-Five and No/100 Dollars ($225.00) per hour for the performance of such services by attorneys with three or more but less than five years professional experience;

One Hundred Seventy-Five and No/100 Dollars ($175.00) per hour for the performance of such services by attorneys with less than three years professional experience;

Eighty and No/100 Dollars ($80.00) per hour for the performance of such services by non-attorney paralegals;

WHEREAS, this resolution shall take effect immediately.

WHEREAS in the event of claims brought in federal court seeking equitable relief, these claims may implicate the interests of the State of Louisiana, and so the Board agrees to provide advance written notice to the Louisiana Attorney General ten (10) business days before the next meeting and an opportunity for the Attorney General to express concerns directly to the Board in writing or in executive session before the Board:

(1) proposes a settlement, accepts a proposed settlement, agrees to a consent decree, or enters any other agreement with any party in any federal action for declaratory or injunctive relief that is going to be or has been filed; or

(2) files any document in any federal case in which (a) declaratory or injunctive relief has been granted against the Board, (b) final judgement dismissing the case has not been entered, and

(c) at least 3 years have passed since any party seeking relief, including the USDOJ in an amicus capacity, filed any document in the case.

Accordingly, the Board authorizes and directs the law firm to provide the required notice to the Attorney General, release such information and documentation as the Attorney General may request in response to the notice, and generally cooperate with the Attorney General in regard to the notice.

THEREFORE, BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana, pursuant to La. R.S. 42:262, does hereby retain and employ Shows, Cali & Walsh, LLP as special counsel; and

BE IT FURTHER RESOLVED, that this Resolution and proposed contract described herein be submitted to the Attorney General for the State of Louisiana for approval.

The resolution having been submitted to a vote; the vote thereon was as follows:

YEAS: __4__

NAYS: __0__

ABSENT: __2__

NOT VOTING: __0__

Whereupon the Resolution was declared adopted by the State Board of

Certified Public Accountants of Louisiana on the 1st day of May, 2025.

  • Renewal of Contracts for Current PROC Members

Contracts for the current PROC members were prepared and ready for the PROC members’ signature. The contracts are for $150 per hour with a maximum of $6,000.

Mr. John Charles Parker, II, CPA has agreed to serve as a PROC member for the six-month period, ending December 31, 2025.

Mr. Neil Ferrari, CPA has been recommended for the PROC Committee. He has expressed his interest and a sample contract was sent to him for review.

The Board is asked to consider whether to offer the contracts to the current PROC members, Mr. Kenneth Pavy, II for the July 1, 2025 – June 30, 2026 fiscal year, and John Charles Parker, CPA for the period from July 1, 2025 through December 31, 2025, and Mr .Neil Ferrari for the period from July 1, 2025-June 30, 2026.

Samples of the 12- and 6-month contracts were attached for the Board’s review.

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh, the Board approved the contract for Mr. Pavy for the fiscal year 2025 – 2026.

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board approved the contract for Mr. Parker for the period from July 1, 2025 through December 31, 2025.

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board approved the contract for Mr. Ferrari for the fiscal year 2025 – 2026.

  • Credit Extension Requests to Follow District of Columbia Board’s Decision
  • On February 19, 2025 NASBA sent out communication to all State Board’s as a response to the recent decision by the District of Columbia and Indiana’s Board’s decision to automatically extend all credit from June 30, 2025 to December 31, 2025. The email from Patricia Hartman, NASBA Director of Client Services, was included for Board review as well as a compilation of email requests our office has received from CPA candidates inquiring as to whether our Board will follow suit. Each of the candidates has one section credit that is due to expire on June 30, 2025.
  • The emails were included for the Board’s review.
  • This item was deferred to the July 2025 Board Meeting.

E. Uniform CPA Examination Candidate Fees 2025-2026

NASBA notified State Boards on March 13, 2025 regarding an increase in candidate fees for the CPA examination in 2026. The cost per section increased from $257.64 to $262.64 on January 1, 2025 and will increase to $265.57 effective January 1, 2026. Effective January 1, 2026 is a combination of an increase in the Prometric section fee from $90.88 to $93.61 and Prometric Security fee from $6.76 to $6.96.

The communication was provided for the Board’s review.

F. Audit by Louisiana Property Assistance Agency (LPAA)

LPAA conducted a property inventory audit on April 8, 2025 in the Board’s office. The audit results are pending. A formal report is expected to be issued by LPAA shortly.

  • INFORMATION ITEMS AND ANNOUNCEMENTS

A. 2025 Renewals

On February 25, 2025, Board staff contacted 200 active CPAs who had not yet renewed, via both phone and email.

On February 27, 2025, an email notice was sent to 123 CPA firms that had not renewed as of that date.

On February 28, 2025, email notices were also sent to 406 inactive CPAs and 80 CPA-Retired status individuals who had not yet renewed.

As of April 29, 2025, the Board had the following information:

Registered/Approved
CPA Active7,119
CPA Inactive2,058
CPA Retired408
Firms1,716
Total11,301

XIV. REPORTS ON CONFERENCES/MEETINGS

  • NASBA’s 30th Annual Conference for Board of Accountancy Legal Counsel

March 25-27, 2025

Clearwater Beach, FL

Mr. Brown attended.

B. NASBA’s 43rd Annual Conference for Executive Directors and Board Staff

March 25-27, 2025

Clearwater Beach, FL

Ms. Benefield and Ms. Singleton attended.

C. LCPA Educator’s Conference

April 11, 2025

Lafayette, LA

Ms. Benefield and Ms. Singleton presented on the CPA Pipeline as guest speakers with

Ron Gitz.

XV. FUTURE MEETING / CONFERENCE DATES

A. NASBA’s Western Regional Meeting

June 17-19, 2025

New Orleans, LA

Mrs. Hutchinson, Mrs. Alizadeh, Ms. Benefield and Ms. Singleton plan to attend.

B. NASBA’s Eastern Regional Meeting

June 24-26, 2025

Philadelphia, PA

C. PSHRA (Public Sector HR Association) Annual Conference

September 29- October 1, 2025

Cleveland, OH

Ms. Singleton plans to attend.

D. NASBA’s 118th Annual Meeting

October 26-29, 2025

Chicago, IL

Mrs. Hutchinson and Ms. Benefield plan to attend.

XVI. UPCOMING STATE BOARD OFFICE HOLIDAYS

May 26, 2025 Memorial Day

June 19, 2025 Juneteenth Day

July 4, 2025 Independence Day

XVII. NEXT BOARD MEETINGS

A. Future Board Meetings

Thursday, July 31, 2025 through Friday, August 1, 2025 had been previously reserved for the July 2025 Board meeting, but was rescheduled to Monday July 28, 2025 through Tuesday July 29, 2025. If an administrative hearing is necessary, a date will be determined.

Tuesday, October 21, 2025 through Wednesday, October 22, 2025 had been previously reserved for the October 2025 Board meeting, but was rescheduled to Thursday, November 6, 2025 through Friday, November 7, 2025. If an administrative hearing is necessary, a date will be determined.

B. January 2026 Board Meeting

A date for the January 2026 Board Meeting will be determined at the July Board Meeting.

XVIII. EXECUTIVE SESSION MATTERS

In order to conduct administrative hearings, report on the status of compliance with Board Decisions and Consent Orders and status of investigations, and to address other executive session matters, an executive session was convened and called to order by Chair Mrs. Hutchinson on May 1, 2025 upon motion(s) made, as follows:

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh the Board went into executive session at 1:46 p.m.

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the executive session adjourned at 2:00 p.m.

XIX. DISPOSITION OF MATTERS DISCUSSED IN EXECUTIVE SESSION

The Board considered the matters reported on and discussed in Executive Session, and considered motions and voted on those matters where applicable.

  • Consideration of Consent Order – File No. 2025-4
  • (Investigating Officer Mr. Brown)

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.

  • Consideration of Consent Order – File No. 2025-5
  • (Investigating Officer Mr. Brown)

Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Hazel, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.

  • Consideration of Consent Order – File No. 2025-8
  • (Investigating Officer Mr. Brown)

Upon motion Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.

  • Consideration of Consent Order – File No. 2025-9
  • (Investigating Officer Mr. Brown)
  • Upon motion Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.
  • Consideration of Consent Order – File No. 2025-10
  • (Investigating Officer Mr. Brown)
  • Upon motion Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.
  • Consideration of Consent Order – File No. 2025-11
  • (Investigating Officer Mr. Brown)
  • Upon motion Mr. Hazel, seconded by Mrs. Alizadeh, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.
  • Consideration of Consent Order – File No. 2025-12
  • (Investigating Officer Mr. Brown)
  • Upon motion Mrs. Lowe-Ardoin, seconded by Mr. Hazel, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.
  • Consideration of Consent Order – File No. 2025-13
  • (Investigating Officer Mr. Brown)
  • Upon motion Mr. Hazel, seconded by Mrs. Alizadeh, the Board, by a vote of 4-0 approved the Consent Order in this matter. Mr. Bergeron and Mrs. Honoré Thomas were not present to vote.

I. Files Recommended to be Closed with No Cause for Further Action

File No. 2020-64 File No. 2023-42 File No. 2024-37

File No. 2024-38 File No. 2024-39 File No. 2024-41

File No. 2024-43 File No. 2024-45 File No. 2024-46

File No. 2024-47 File No. 2024-50 File No. 2025-2

File No. 2025-3 File No. 2025-15 File No. 2025-16

File No. 2025-17 File No. 2025-19 File No. 2025-23

File No. 2025-25 File No. 2025-26 File No. 2025-27

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board found no cause for further action and officially closed the above files.

  • Files Recommended Closed with No Cause for Action

File No. 2024-23 File No. 2024-27

File No. 2025-6 File No. 2025-21

File No. 2025-22

Upon motion by Mr. Hazel, seconded by Mrs. Lowe-Ardoin, the Board found no cause for action and closed the above files.

A. Acceptance of Reports

Upon motion by Mr. Hazel, seconded by Mrs. Alizadeh the Board unanimously accepted the reports made by each respective Investigative Officer on the status of their investigative file and other reports on status of matters provided by Board staff.

XX. ADJOURNMENT

Thursday, May 1, 2025:

There being no further business to discuss, upon motion by Mr. Hazel, seconded by Mrs. Alizadeh and unanimously adopted, the meeting adjourned at 2:05 p.m. on Thursday, May 1, 2025.