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)
| Name | Certificate No. | Year Issued | Certification Status |
|---|---|---|---|
| Thomas Paul Ford Jr. | 10039 | 1975 | Active |
| James Alexander Longaker | 9324 | 1974 | Active |
| John Henry Brydels | 1469 | 1958 | Inactive |
| Richard L. Eaton | 17029 | 1984 | Inactive |
| Lawrence Joseph Hollan | 4481 | 1968 | Inactive |
| Charles R. Marshall | 7654 | 1972 | Inactive |
| Howard Pryor McMurrian | 8804 | 1974 | Inactive |
| H. Lynn Mobley | 18156 | 1986 | Inactive |
| James Francis O’Shea | 2414 | 1962 | Inactive |
| Joseph L. Stevens II | 23910 | 1998 | Inactive |
| George Russell Sumner | 4209 | 1967 | Inactive |
| James Bernard Bollinger | 4809 | 1968 | Retired |
| Allen Joseph Labry | 7618 | 1972 | Retired |
| Jerry Grafton Richardson | 7659 | 1972 | Retired |
| DECEASED PRIOR TO 2025 | |||
| Percy M. Alexander Jr. | 3611 | 1965 | Active |
| Julian Poche Brignac | 991 | 1950 | Active |
| Richard L. Cisne | 20161 | 1990 | Active |
| Anthony John Guyton Doherty | 3297 | 1964 | Active |
| Robert Guy Dunn | 1426 | 1957 | Active |
| Jack W. Ellis II | 20157 | 1990 | Active |
| Judith Faulk | 19751 | 1989 | Active |
| Andrew Jackson Gentry Sr | 3592 | 1965 | Active |
| William George Gragson Jr. | 8171 | 1973 | Active |
| James Anthony Guillot | 22560 | 1995 | Active |
| Denise Troxclair Hampshire | 20117 | 1995 | Active |
| James J. Hand III | 4722 | 1968 | Active |
| Bonnie Willard Hodges | 20258 | 1990 | Active |
| Richard William Keith | 19795 | 1990 | Active |
| Leavence Peter Lirette | 21395 | 1993 | Active |
| Eddie M. Martin Jr. | 3373 | 1964 | Active |
| Harry McArthur Jr. | 4832 | 1968 | Active |
| Gene E. Minchew | 3874 | 1966 | Active |
| Marcia Dean Morgan | 11732 | 1977 | Active |
| Perry Edward Notter | 16328 | 1983 | Active |
| Michael J. Pollock | 9580 | 1974 | Active |
| Reginald Henry Pulliam | 3309 | 1964 | Active |
| Willa Dean H. Sewell | 8107 | 1973 | Active |
| John Wayne Sheets | 6365 | 1970 | Active |
| Richard Alan Sherman | 12700 | 1978 | Active |
| Jim Henry Stevens Jr | 8180 | 1973 | Active |
| William Norman Thomas | 8179 | 1973 | Active |
| Lloyd L. Woolley | 4642 | 1968 | Active |
| Robert L. Alexander | 7134 | 1971 | Inactive |
| William Edward Allen | 2092 | 1961 | Inactive |
| John Althans | 3557 | 1965 | Inactive |
| Warren Joseph Arcement | 7013 | 1971 | Inactive |
| John C. Archibald III | 9471 | 1974 | Inactive |
| Thornton L. Audrain | 5856 | 1970 | Inactive |
| Ronald John Bannister | 1271 | 1955 | Inactive |
| Hugh Francis Baxley | 1729 | 1961 | Inactive |
| Harlan F. Belanger | 10460 | 1975 | Inactive |
| Agnes L. Bennett | 1270 | 1955 | Inactive |
| David A. Berenson | 4381 | 1967 | Inactive |
| Vera Sable Berndt | 1608 | 1960 | Inactive |
| Virgil J. Brady | 4619 | 1968 | Inactive |
| Kirby John Braud | 6973 | 1971 | Inactive |
| Wesley Clifton Browning Jr. | 4932 | 1969 | Inactive |
| Billy Dean Bryan | 3862 | 1966 | Inactive |
| Ernest Ben Bugh Jr. | 3340 | 1964 | Inactive |
| Patrick Parnell Burns | 7465 | 1972 | Inactive |
| Ralph Luther Cadow Jr. | 3871 | 1966 | Inactive |
| Raymond Lee Carmedelle | 1069 | 1951 | Inactive |
| Don Ervin Chunn | 4374 | 1967 | Inactive |
| Fred Yarbrough Clark | 6120 | 1970 | Inactive |
| Thomas Morris Clark | 8756 | 1974 | Inactive |
| Samuel Hardy Cole Jr. | 2942 | 1963 | Inactive |
| Louis Arthur Conerly | 1543 | 1959 | Inactive |
| Joseph Robert Cook | 3326 | 1964 | Inactive |
| Johnny Anthony Danos | 3857 | 1966 | Inactive |
| James R. Douglas | 1564 | 1959 | Inactive |
| James Calhoun Fairchild | 8763 | 1974 | Inactive |
| Richard R. Foreman | 7473 | 1972 | Inactive |
| Roger Patteson Friou | 1589 | 1960 | Inactive |
| Orville Francis Garner | 4153 | 1967 | Inactive |
| Cathy Woodard Gill | 20245 | 1991 | Inactive |
| Lionel Emile Gilly | 814 | 1946 | Inactive |
| Moina Agnelly Gray | 9496 | 1974 | Inactive |
| Gerald Dares Guarisco | 13712 | 1979 | Inactive |
| David Hackney | 867 | 1948 | Inactive |
| John Henry Haslauer | 6905 | 1971 | Inactive |
| John Stegall Heath | 8118 | 1973 | Inactive |
| William Ross Heck | 1569 | 1959 | Inactive |
| Ray Rutland Hester | 20149 | 1990 | Inactive |
| Virgil Cleo Hilburn | 1764 | 1961 | Inactive |
| Lewis Carl Hines | 4723 | 1968 | Inactive |
| Doyle Wayne Hodge | 8235 | 1973 | Inactive |
| Thomas F. Hobart | 8524 | 1973 | Inactive |
| James Frederic Hughes | 3371 | 1964 | Inactive |
| Wilburn Franklin Jones Jr | 1242 | 1954 | Inactive |
| Donald Ray Keen | 4063 | 1966 | Inactive |
| Arthur F. Kersh | 6955 | 1971 | Inactive |
| David C. King | 8423 | 1973 | Inactive |
| Ruth N. Kinnison | 8099 | 1973 | Inactive |
| Mary Lynne Kneller | 21285 | 1993 | Inactive |
| Earl Charles Lairson | 7236 | 1972 | Inactive |
| Robert Charles Lake | 4215 | 1967 | Inactive |
| Tennie C. Leonard | 855 | 1947 | Inactive |
| Bobby Glen Lester | 9510 | 1974 | Inactive |
| Norman John Luke | 1547 | 1959 | Inactive |
| Frank J. Mangiaracina | 3568 | 1965 | Inactive |
| David James Manifold | 7653 | 1972 | Inactive |
| Fritz Allen McCameron | 2112 | 1961 | Inactive |
| Justin A. McCarthy | 3617 | 1965 | Inactive |
| William R. McDonald | 3307 | 1964 | Inactive |
| Robert Louie McFadden | 3909 | 1966 | Inactive |
| Charles Morell Milburn | 1102 | 1952 | Inactive |
| James W. Miley | 1503 | 1958 | Inactive |
| Jim Earnest Miller | 3911 | 1966 | Inactive |
| Joe Harold Morgan | 21292 | 1993 | Inactive |
| Walter Morock | 1559 | 1959 | Inactive |
| Eugene Patrick Murnane | 1530 | 1959 | Inactive |
| William David Nesbit | 1574 | 1959 | Inactive |
| Robert T. Nestor | 3944 | 1966 | Inactive |
| Eugene A. Nini | 2379 | 1962 | Inactive |
| Emory M. Ornelles | 1081 | 1951 | Inactive |
| Thurmond C. Parr Jr. | 5316 | 1969 | Inactive |
| John Wensles Parra Jr. | 8226 | 1973 | Inactive |
| Eugene Milton Parrish | 5228 | 1969 | Inactive |
| Melvin M. Pechon | 1581 | 1959 | Inactive |
| Robert Dean Peterson | 2462 | 1963 | Inactive |
| John G. Phillips | 997 | 1950 | Inactive |
| Volney Eugene Pierce | 1476 | 1958 | Inactive |
| Jean Edgerton Pierson | 7149 | 1971 | Inactive |
| Patricia E. Pine | 7055 | 1971 | Inactive |
| Edward W. Plodzik | 859 | 1948 | Inactive |
| Joseph E. Policastro | 12936 | 1978 | Inactive |
| Ulysses Joseph Prevost | 3945 | 1966 | Inactive |
| Herman Fred Randow | 7492 | 1972 | Inactive |
| George Edward Rapier | 1177 | 1953 | Inactive |
| Larry L. Redmond | 1641 | 1960 | Inactive |
| Richard Everette Roberson Jr. | 1722 | 1960 | Inactive |
| Raoul William Robert | 8526 | 1973 | Inactive |
| Jerry Marvin Roberts | 11711 | 1977 | Inactive |
| Frank Wilford Rush Jr. | 6116 | 1970 | Inactive |
| Oscar Jacob Schmidt Jr. | 4959 | 1969 | Inactive |
| Milton Welsh Schober | 1023 | 1950 | Inactive |
| Robert Edward Shapiro | 6256 | 1970 | Inactive |
| Raymond Louis Sievert | 3364 | 1964 | Inactive |
| Charles Burrowes Sklar | 1642 | 1960 | Inactive |
| Jarrette Curtis Spell | 1427 | 1957 | Inactive |
| Charles Felix Stanley | 1494 | 1960 | Inactive |
| Samuel M. Sussman | 4736 | 1968 | Inactive |
| Francis Albert Thibodeaux | 1685 | 1960 | Inactive |
| Joel C. Thomas | 2118 | 1961 | Inactive |
| Erling Kjell Thompsen | 2903 | 1963 | Inactive |
| William Dorsett Trahan | 4165 | 1967 | Inactive |
| Gilbert Lee Vascocu | 1742 | 1961 | Inactive |
| Lowell K. Vice | 20122 | 1993 | Inactive |
| Clifford Raymond Voisin | 1735 | 1961 | Inactive |
| Bobby Phinn Waters | 3595 | 1965 | Inactive |
| William C. Weissborn | 1448 | 1958 | Inactive |
| Clifford Lamar White | 8686 | 1974 | Inactive |
| Larry Burris White | 2334 | 1962 | Inactive |
| Charles David Whitman | 8204 | 1973 | Inactive |
| Gerald Benton Whitten | 4738 | 1968 | Inactive |
| James Marvin Wilson | 3758 | 1966 | Inactive |
| Stephen Joseph Arceneaux | 1727 | 1961 | Retired |
| Joseph Lawrence Barbe Jr. | 2366 | 1962 | Retired |
| Leo Boolos Jr. | 2306 | 1962 | Retired |
| Sally T. Cook | 20162 | 1990 | Retired |
| Carlton Crawley | 21024 | 1992 | Retired |
| Karen B. Goodrich | 9495 | 1974 | Retired |
| George William Hill | 3327 | 1964 | Retired |
| Robert C. Hubbard | 2381 | 1962 | Retired |
| David Louis Johnston | 3314 | 1964 | Retired |
| August William Peterson | 3619 | 1965 | Retired |
| Phillip Harrell Smith | 7038 | 1971 | Retired |
| William R. G. Smith | 6972 | 1971 | Retired |
| Thomas Bryan Smyth | 3365 | 1964 | Retired |
| Joseph Hannon Balfour | 4144 | 1967 | Revoked |
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.
| Name | Certificate No. | Year Issued | Certification Status |
|---|---|---|---|
| Rana Abushamsiyeh | 28968 | 2019 | Active |
| Tupper Lampton Allen | 28223 | 2016 | Active |
| Sabrina G. Bayhi | 21152 | 1994 | Active |
| Xueqin Chen | 29018 | 2020 | Active |
| Kyle Douglas Corgan | 28406 | 2017 | Active |
| Timothy K. Driggers | 18102 | 1986 | Active |
| James R. Edwards | 24149 | 2000 | Active |
| Jon Kavin Finley | 18182 | 1986 | Active |
| Myrtle Jean Gauntt | 17695 | 1985 | Active |
| Erica Waltneisha Guice | 28809 | 2019 | Active |
| Jaci Jean Harrison | 29365 | 2022 | Active |
| Edwin K. Kago | 27212 | 2013 | Active |
| Jake Lee Netterville | 2893 | 1963 | Active |
| Donald J. Nici | 19585 | 1989 | Active |
| Fuat Ozdogan | 29452 | 2022 | Active |
| Helen Hood Phillips | 16030 | 1982 | Active |
| Azeem Qureshi | 28605 | 2018 | Active |
| Eric J. Roussel | 29752 | 2024 | Active |
| Jeri Seils | 24631 | 2002 | Active |
| William Giles Shackelford | 10279 | 1975 | Active |
| Howard Thomas Spencer | 15899 | 1982 | Active |
| Susan Moran Whelan | 16741 | 1984 | Active |
| Philip Wilkins | 18222 | 1989 | Active |
| George Carver Wright Jr. | 10278 | 1975 | Active |
| Jennifer Wyly | 21595 | 2008 | Active |
| Junjie Yan | 22675 | 1996 | Active |
| Michael Bergeron | 21535 | 1996 | Inactive |
| Minette Bruce | 16729 | 1984 | Inactive |
| Brian Castanza | 19487 | 1989 | Inactive |
| Sammy Clark | 18761 | 1987 | Inactive |
| Glennell Cottrill | 20456 | 1991 | Inactive |
| Donald Counterman | 15975 | 1972 | Inactive |
| Kennedy Croom | 15481 | 1981 | Inactive |
| Wayne DeLeo | 5182 | 1969 | Inactive |
| Benita Dickey | 20163 | 1990 | Inactive |
| Karen Doiron | 20713 | 1991 | Inactive |
| Wayne Michael Durr | 25645 | 2007 | Inactive |
| Alice Estelle Fort | 5384 | 1969 | Inactive |
| Vivienne Garvey | 25956 | 2008 | Inactive |
| Margo Legette Grant | 22966 | 1996 | Inactive |
| Jeffrey Haslauer | 25940 | 1988 | Inactive |
| Harry Hixson | 8392 | 1973 | Inactive |
| Steven Jaggers | 14903 | 1982 | Inactive |
| Roy James | 6949 | 1971 | Inactive |
| Mary Saunders Johnson | 18307 | 1986 | Inactive |
| William M. Knobles | 14792 | 1980 | Inactive |
| Joe Koshkin | 15631 | 1981 | Inactive |
| Paula Laird | 15191 | 1981 | Inactive |
| Stephanie Lopez | 23506 | 2008 | Inactive |
| Melanie Mason | 22368 | 1995 | Inactive |
| Daniel McCue | 16273 | 1983 | Inactive |
| James Morrison | 16318 | 1983 | Inactive |
| Michael John Nelson | 14190 | 1979 | Inactive |
| Ouida Nugent | 11037 | 1976 | Inactive |
| Alfred Pearson | 21426 | 1993 | Inactive |
| Kathy Penfield | 16426 | 1983 | Inactive |
| Carl Quinn | 4300 | 1967 | Inactive |
| Martha Taylor Richard | 19621 | 1991 | Inactive |
| Sue Irving Robichaux | 21215 | 1992 | Inactive |
| Linda Kathleen Robison | 16609 | 1985 | Inactive |
| Theresa Russo | 17345 | 2000 | Inactive |
| Lyle Sapera | 18630 | 2005 | Inactive |
| Rebecca Sapera | 22403 | 1995 | Inactive |
| Barth Satuloff | 7519 | 1972 | Inactive |
| John Michael Shay, Jr. | 8495 | 1973 | Inactive |
| Robert Stiles | 10071 | 1975 | Inactive |
| Henry A. Vaccaro | 18091 | 1986 | Inactive |
| Andrew Williams | 19406 | 1989 | Inactive |
| Kerry Wiltz | 19896 | 1991 | Inactive |
| Horace Winchester | 16656 | 1986 | Inactive |
| Joseph Wolf | 16362 | 1984 | Inactive |
| Ann T. Boudreaux | 16535 | 1983 | Retired |
| Francis Joseph Cascio | 4934 | 1969 | Retired |
| Stephen Furr | 23953 | 2003 | Retired |
| Leo Jerome Kern | 15718 | 1982 | Retired |
| Steven Wayne Pickering | 16031 | 1982 | Retired |
| Jules Francis Richard III | 5401 | 1969 | Retired |
| Maria Schultz | 20997 | 1993 | Retired |
| Ralph Patrick Sharp | 8494 | 1973 | Retired |
| David Kirk Stirton | 8807 | 1974 | Retired |
| Charles Wiggins | 12918 | 1978 | Retired |
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.
| Name | Credential Number | Certification Status |
|---|---|---|
| Lois Abrams | 17642 | Active |
| John Andres | 4068 | Active |
| Gregory Auteri | 23397 | Active |
| Michael Baldridge | 15300 | Active |
| Peter Barrios | 14961 | Active |
| Daphne Berken | 13840 | Active |
| John Blackstock | 15086 | Active |
| William Bosch | 13834 | Active |
| Harold Bouillion | 4296 | Active |
| Brooks Branham | 26861 | Active |
| Jonathan Brasseaux | 28263 | Active |
| Lydia Bruce | 29559 | Active |
| Victor Bruce | 17967 | Active |
| Clayton Burton | 21775 | Active |
| Norma Caldwell | 25345 | Active |
| Andrea Caston | 9652 | Active |
| Damie Catron | 28910 | Active |
| Timothy Causey | 29209 | Active |
| Taylor Champagne | 29656 | Active |
| Scott Comeaux | 17881 | Active |
| Nicholas Condon | 29218 | Active |
| Douglas Cooley | 11688 | Active |
| Linus Cortez | 17673 | Active |
| Kevin Cox | 26278 | Active |
| Jolene Credeur | 26945 | Active |
| L. Crocker | 9435 | Active |
| Courtland Crouchet | 21794 | Active |
| Priscila DeMaris | 28471 | Active |
| Joshua Dencausse | 26657 | Active |
| Dennis Dillon | 21025 | Active |
| Jennifer Dinwiddie | 28565 | Active |
| Robert Donnell | 28898 | Active |
| Steven Dorazio | 19504 | Active |
| Robert Durel | 25451 | Active |
| Robert Eagle | 28116 | Active |
| Alison Edmonson | 25911 | Active |
| James Faulk | 12669 | Active |
| John Fedorko | 16210 | Active |
| Stacie Fernandez | 20663 | Active |
| Milton Freiberg | 27684 | Active |
| Larry Gordon | 22088 | Active |
| Regina Graff | 21870 | Active |
| Glenn Gruber | 22323 | Active |
| Joe Hamilton | 10090 | Active |
| Kieran Harper | 28128 | Active |
| Ayme Haydel | 28753 | Active |
| Derek Hebert | 23258 | Active |
| Jimmie Howell | 3639 | Active |
| Roxenne Jacob | 27410 | Active |
| William Jennings | 15250 | Active |
| Sudha Jindia | 20081 | Active |
| Troy Johnston | 25805 | Active |
| Michael Jones | 25463 | Active |
| Young Joo | 29791 | Active |
| Kyle Kellner | 26528 | Active |
| Karen Landry | 22583 | Active |
| Cynthia Landry | 16845 | Active |
| Cindy Larimer | 22354 | Active |
| Jared Lawless | 11146 | Active |
| Michael LeBlanc | 15256 | Active |
| Bailee Lerette | 29347 | Active |
| Don Lim | 24463 | Active |
| Jack Mason | 28963 | Active |
| Margaret McCloskey | 15728 | Active |
| Sean McLaughlin | 29027 | Active |
| Zoe Meeks | 14819 | Active |
| John Metzler | 28497 | Active |
| Jerry Milner | 12688 | Active |
| Tammy Mitchell | 24501 | Active |
| Laurel Montagnet | 18047 | Active |
| Stephen Moore | 8780 | Active |
| Sim Mosby | 22447 | Active |
| William Murhammer | 16021 | Active |
| Donald Nici | 19585 | Active |
| Sumati Padhy | 29226 | Active |
| Justin Pellegrini | 29144 | Active |
| Brenda Potter | 22716 | Active |
| Kristin Quinn | 22696 | Active |
| Connor Randel | 28225 | Active |
| Samuel Randolph | 16036 | Active |
| Dianna Rasmussen | 23865 | Active |
| Sridevi Reddy | 22635 | Active |
| Jerrett Richter | 26767 | Active |
| Amy Roberts | 26276 | Active |
| Chad Saltzman | 25204 | Active |
| Brent Saunier | 28097 | Active |
| Melissa Schatzle | 22175 | Active |
| Melvin Schulthess | 15074 | Active |
| Jeri Seils | 24631 | Active |
| William Shackelford | 10279 | Active |
| Gregory Shelton | 19372 | Active |
| John Smith | 23896 | Active |
| Angela Smith | 24443 | Active |
| Kristen Spedale | 27921 | Active |
| Roy Spinks | 24658 | Active |
| Tammy Starnes | 23116 | Active |
| Lauren Stone | 27484 | Active |
| Patrick Suffern | 16048 | Active |
| Kelsey Talbot | 28366 | Active |
| Laura Tarantino | 19752 | Active |
| Leslie Taylor | 26575 | Active |
| Robert Templeton | 13271 | Active |
| Ralph Theriot | 8795 | Active |
| Gerald Thibodeaux | 18650 | Active |
| Annette Thigpen | 23544 | Active |
| Robert Thompson | 25822 | Active |
| Heather Thompson | 26365 | Active |
| Ray Traylor | 22457 | Active |
| Michael Trimble | 27465 | Active |
| Kendal Turner | 26409 | Active |
| Erin VanGeffen | 27545 | Active |
| Julia Verret | 23364 | Active |
| Molly Vincent | 29734 | Active |
| Heath White | 27514 | Active |
| Sandra Whitehead | 21973 | Active |
| Philip Wilkins | 18222 | Active |
| Whitney Willingham | 27493 | Active |
| Jennifer Wyly | 21595 | Active |
| George Yancich | 17362 | Active |
| Daphne Zagone | 25163 | Active |
| Zhaofei Zeng | 28041 | Active |
| Michele Adams | 20173 | Inactive |
| Chad Adams | 24632 | Inactive |
| Melissa Adolph | 24824 | Inactive |
| David Ahee | 19658 | Inactive |
| Mohamed Ahmed | 27348 | Inactive |
| Jeanne Albrecht | 20175 | Inactive |
| Michael Alessi | 23410 | Inactive |
| Morris Alexander | 22976 | Inactive |
| William Allen | 10458 | Inactive |
| Newton Andrews | 19921 | Inactive |
| Tracey Andrist | 22029 | Inactive |
| Donald Atkins | 7609 | Inactive |
| Ann Ault | 18866 | Inactive |
| Louis Authement | 18430 | Inactive |
| Rose Autmon | 18375 | Inactive |
| Cynthia Avin | 25642 | Inactive |
| William Baccich | 18431 | Inactive |
| R. Bailey | 17953 | Inactive |
| Phyllis Baker | 19791 | Inactive |
| Robert Bales | 19430 | Inactive |
| Kathleen Balhoff | 22751 | Inactive |
| Kerry Banks | 22734 | Inactive |
| Lynn Bankston | 20269 | Inactive |
| Mary Barkemeyer | 19035 | Inactive |
| Denise Barnett | 18558 | Inactive |
| Stanley Baudin | 20401 | Inactive |
| Kathleen Bauer | 6295 | Inactive |
| Larry Beach | 17286 | Inactive |
| Eric Beier | 6102 | Inactive |
| June Bell | 24388 | Inactive |
| William Bennett | 17466 | Inactive |
| Walter Berger | 11290 | Inactive |
| Yolande Bernard | 19954 | Inactive |
| Lauren Berthelot | 21916 | Inactive |
| Richard Bird | 17963 | Inactive |
| Dana Bird | 16454 | Inactive |
| Thomas Bizzell | 6468 | Inactive |
| Irvin Blackburn | 17653 | Inactive |
| William Blakeman | 10807 | Inactive |
| Krislyn Blanchard | 27972 | Inactive |
| David Blossman | 21090 | Inactive |
| Deborah Bogantes | 19242 | Inactive |
| Louis Bonnecaze | 3900 | Inactive |
| Julianne Bonnecaze | 7040 | Inactive |
| Julie Bonnette | 21316 | Inactive |
| Melissa Bordelon | 23927 | Inactive |
| Laura Boudreaux | 26186 | Inactive |
| Felix Boughton | 18456 | Inactive |
| John Bower | 22963 | Inactive |
| Mitchel Brashier | 19959 | Inactive |
| Gary Braun | 21545 | Inactive |
| Larry Breaux | 18165 | Inactive |
| Julie Breitmeyer | 8764 | Inactive |
| Gary Brewer | 15833 | Inactive |
| Thomas Brice | 18741 | Inactive |
| Tammy Broussard | 22894 | Inactive |
| Andrew Broussard | 17659 | Inactive |
| Allen Broussard | 20413 | Inactive |
| Jane Broussard | 17660 | Inactive |
| Alison Brumley | 16737 | Inactive |
| Luke Burnett | 28635 | Inactive |
| James Burt | 28260 | Inactive |
| Peter Butler | 19483 | Inactive |
| Angelique Carbo | 18470 | Inactive |
| Stanley Caron | 10187 | Inactive |
| Patrick Carr | 18985 | Inactive |
| Paul Carruth | 14124 | Inactive |
| Deborah Carso | 20392 | Inactive |
| Michael Carville | 19972 | Inactive |
| Richard Casiday | 8038 | Inactive |
| Amy Clark | 23651 | Inactive |
| Karen Clements | 14969 | Inactive |
| Bonnie Coan | 25376 | Inactive |
| Darlene Cohen | 23797 | Inactive |
| Scott Coleman | 27960 | Inactive |
| Gerard Conard | 22525 | Inactive |
| John Cook | 21114 | Inactive |
| Richard Courtney | 10293 | Inactive |
| Melanie Crawford | 19978 | Inactive |
| Kennedy Croom | 15481 | Inactive |
| Deborah Cummings | 24437 | Inactive |
| Tina Darbonne | 18509 | Inactive |
| R. Delarosa | 15787 | Inactive |
| Celene Delgado | 13994 | Inactive |
| Vivianne Denu | 21129 | Inactive |
| David Deslatte | 21347 | Inactive |
| Christopher Deville | 21348 | Inactive |
| Benita Dickey | 20163 | Inactive |
| Christopher Donner | 19742 | Inactive |
| John Donnes | 19266 | Inactive |
| Davie Dought | 18260 | Inactive |
| Dale Dupuy | 15837 | Inactive |
| Leon Dyer | 27227 | Inactive |
| Donica Enright | 21579 | Inactive |
| Jeffrey Eumont | 20604 | Inactive |
| Rufus Ewing | 10818 | Inactive |
| Antonio Falcon | 17895 | Inactive |
| Zhijie Fan | 23020 | Inactive |
| Benjamin Feazel | 29473 | Inactive |
| Carla Feld | 18959 | Inactive |
| Herman Fichtner | 13583 | Inactive |
| Deborah Finlay | 22801 | Inactive |
| Kevin Finley | 26852 | Inactive |
| Susan Fisher | 18744 | Inactive |
| Pamela Flair | 16350 | Inactive |
| Earl Flath | 16513 | Inactive |
| Calvin Fleming | 19753 | Inactive |
| Kenneth Fogg | 4221 | Inactive |
| William Fowler | 15710 | Inactive |
| Mark Freneaux | 19903 | Inactive |
| Anthony Frey | 21821 | Inactive |
| M. Friedler | 20458 | Inactive |
| Jarrod Gaither | 24386 | Inactive |
| Vivienne Garvey | 25956 | Inactive |
| Martha Gaspard | 20912 | Inactive |
| Gary Gentry | 16519 | Inactive |
| Andrew Gentry | 11856 | Inactive |
| Johnny George | 15990 | Inactive |
| Stacey Gibbons | 25231 | Inactive |
| Brianna Gibson | 28396 | Inactive |
| Monique Gideon | 18002 | Inactive |
| Daniel Goin | 15335 | Inactive |
| Gustavo Gonzalez | 4168 | Inactive |
| Angelica Gonzalez-Pimiento | 27354 | Inactive |
| Allyson Goodart | 24997 | Inactive |
| Jennifer Goodlett | 25349 | Inactive |
| Nancy Grant | 20621 | Inactive |
| Mark Guidry | 15790 | Inactive |
| John Guillory | 17167 | Inactive |
| Barry Gurievsky | 16530 | Inactive |
| Frederick Haacke | 9448 | Inactive |
| Cheryl Hages | 21157 | Inactive |
| Gregory Hanly | 19531 | Inactive |
| Susan Hanly | 21575 | Inactive |
| Benjamin Hansen | 28548 | Inactive |
| Raquel Hardy | 23039 | Inactive |
| David Hart | 16534 | Inactive |
| Jeffrey Haslauer | 25940 | Inactive |
| Julia Hayden | 20589 | Inactive |
| Leslie Hebert | 22330 | Inactive |
| Daniel Hefner | 17598 | Inactive |
| Robert Helm | 17422 | Inactive |
| Michael Helms | 20255 | Inactive |
| Gregory Henry | 20256 | Inactive |
| Cecil Hernandez | 15244 | Inactive |
| Terry Hightower | 24985 | Inactive |
| Harry Hixson | 8392 | Inactive |
| Harold Hollenshead | 10469 | Inactive |
| Darrell Hollis | 12718 | Inactive |
| Angela Hormberg | 25828 | Inactive |
| Paul Housey | 19544 | Inactive |
| Percy Hubbard | 2108 | Inactive |
| Christopher Hufft | 22828 | Inactive |
| James Hughes | 17517 | Inactive |
| Matthew Hunt | 22340 | Inactive |
| Jessica Huval | 20482 | Inactive |
| Alison Huye | 25337 | Inactive |
| Richard Hymel | 18918 | Inactive |
| Kelly Janzen | 23436 | Inactive |
| Karen Johnson | 16332 | Inactive |
| Kristie Johnson | 23235 | Inactive |
| Melonie Johnson | 22342 | Inactive |
| Warren Jones | 17602 | Inactive |
| Brian Kennel | 18535 | Inactive |
| Vicki Kihnemann | 16003 | Inactive |
| Cherlynn King | 21602 | Inactive |
| Leon Kleinpeter | 21388 | Inactive |
| Robert Klenke | 6976 | Inactive |
| Richard Klimczak | 17470 | Inactive |
| Joe Koshkin | 15631 | Inactive |
| John Kuchler | 15934 | Inactive |
| Corita Kuon | 28043 | Inactive |
| Daniel Kyle | 9281 | Inactive |
| Andre’ Lacour | 22350 | Inactive |
| Paula Laird | 15191 | Inactive |
| Michelle Lambert | 16002 | Inactive |
| Karen Lambert | 17728 | Inactive |
| Sidney Landry | 17731 | Inactive |
| William Landry | 19693 | Inactive |
| Ernest Landry | 16867 | Inactive |
| Lawrence Landwehr | 15180 | Inactive |
| Colleen Larson | 19309 | Inactive |
| Lawrence Latuso | 6250 | Inactive |
| Michael Laufer | 13869 | Inactive |
| Dennis Lauscha | 23284 | Inactive |
| David Laxton | 12035 | Inactive |
| James Leach | 2128 | Inactive |
| Sherilyn Leal | 23286 | Inactive |
| Gordon LeBlanc | 19559 | Inactive |
| Jon LeBlanc | 25986 | Inactive |
| April LeBouef | 20942 | Inactive |
| Sonia LeCoq | 21041 | Inactive |
| Clifford Ledet | 20280 | Inactive |
| Vicki Lee | 17118 | Inactive |
| Stephen Lee | 24958 | Inactive |
| Geoffrey Lees | 26334 | Inactive |
| Thomas LeMaire | 19807 | Inactive |
| Rosa Levithan | 21446 | Inactive |
| John Lewis | 12898 | Inactive |
| Shannon Liston | 20203 | Inactive |
| Rose Lo | 20282 | Inactive |
| Darrell Longo | 20948 | Inactive |
| Stephen Lorio | 17609 | Inactive |
| Karen Lott | 19619 | Inactive |
| Elizabeth Lotz | 23982 | Inactive |
| Daniel Louviere | 16777 | Inactive |
| Debra Macaluso | 18563 | Inactive |
| James Maddox | 8364 | Inactive |
| Frank Maggio | 22127 | Inactive |
| Walker Manning | 28446 | Inactive |
| James Manning | 20955 | Inactive |
| James Martin | 7713 | Inactive |
| Gary Martin | 12686 | Inactive |
| Thomas Masilla | 7024 | Inactive |
| Terry McCoy | 18842 | Inactive |
| Daniel McCue | 16273 | Inactive |
| William McDonald | 19219 | Inactive |
| Terri McField | 19787 | Inactive |
| Mary McKeogh | 19410 | Inactive |
| Jerry McLemore | 15562 | Inactive |
| Michael McMahon | 21627 | Inactive |
| Karla Meche | 22135 | Inactive |
| Steven Medo | 6084 | Inactive |
| Susan Melsheimer | 21188 | Inactive |
| Jessica Meyer | 26562 | Inactive |
| Rebecca Miller | 19087 | Inactive |
| Jon Miller | 19086 | Inactive |
| Eric Montz | 18328 | Inactive |
| John Moore | 16394 | Inactive |
| Carlos Morales | 23505 | Inactive |
| Robert Morgan | 17291 | Inactive |
| John Morlier | 21419 | Inactive |
| James Morrison | 16318 | Inactive |
| John Moser | 20067 | Inactive |
| William Mote | 22380 | Inactive |
| Robert Munch | 19332 | Inactive |
| Jonte’ Murrey | 18860 | Inactive |
| Catherine Musso | 15372 | Inactive |
| Barbara Nelan | 17350 | Inactive |
| Laura Nelson | 22239 | Inactive |
| Jeffrey Nicosia | 20512 | Inactive |
| Walter Nope | 16581 | Inactive |
| Louis Nunes | 22711 | Inactive |
| Raymond Oalmann | 15375 | Inactive |
| Sandra Ogle | 18865 | Inactive |
| Barbara Oliver | 12635 | Inactive |
| Stephanie Osborn | 29091 | Inactive |
| Maria Pagan | 27035 | Inactive |
| Nicholas Palermo | 15943 | Inactive |
| Jennifer Parnon | 17159 | Inactive |
| Kevin Parrish | 27362 | Inactive |
| Mohammed Patel | 23514 | Inactive |
| Vickie Patout | 18054 | Inactive |
| John Patterson | 20078 | Inactive |
| Onita Patton | 25899 | Inactive |
| David Payne | 19840 | Inactive |
| Thomas Payne | 19107 | Inactive |
| Michael Pearse | 22156 | Inactive |
| Paul Pepiton | 23093 | Inactive |
| Debra Pertuis | 20310 | Inactive |
| Stephen Planchet | 21917 | Inactive |
| Julia Portus | 16592 | Inactive |
| Debbie Prendergast | 17385 | Inactive |
| Robert Pulaski | 17570 | Inactive |
| Cherie Quinn | 22883 | Inactive |
| Angelus Rachal | 6219 | Inactive |
| Lisa Rebowe | 18651 | Inactive |
| James Rhea | 25531 | Inactive |
| Lonnie Richardson | 22636 | Inactive |
| Carla Riordan | 19041 | Inactive |
| Anthony Rizzutto | 15844 | Inactive |
| Holly Roberts | 25680 | Inactive |
| Angel Rodenbeck | 24390 | Inactive |
| Gregory Rodrigue | 18623 | Inactive |
| Alyse Rodriguez | 26934 | Inactive |
| Joseph Rome | 18358 | Inactive |
| Patricia Romero | 21931 | Inactive |
| Michael Rooney | 23870 | Inactive |
| Regina Rosa | 25235 | Inactive |
| Melissa Ruckert | 17089 | Inactive |
| James Ruckert | 17079 | Inactive |
| Georgiana Rushing | 20090 | Inactive |
| Deborah Russotti | 19957 | Inactive |
| John Sansone | 25205 | Inactive |
| Rebecca Sapera | 22403 | Inactive |
| Laura Sawtelle | 23528 | Inactive |
| Julie Scheid | 22405 | Inactive |
| Louis Schott | 21937 | Inactive |
| Kevin Schulz | 19368 | Inactive |
| Margaret Scott | 18868 | Inactive |
| Cynthia Scurria | 16294 | Inactive |
| Darcia Senner | 17414 | Inactive |
| John Shay | 8495 | Inactive |
| Rita Shelling | 20331 | Inactive |
| Pasang Sherpa | 28246 | Inactive |
| Donald Shindler | 14266 | Inactive |
| George Simmons | 15586 | Inactive |
| Kathryn Smith | 14821 | Inactive |
| Perry Smith | 11866 | Inactive |
| William Smith | 24018 | Inactive |
| Angela Smith | 24016 | Inactive |
| Arthur Snyder | 4232 | Inactive |
| Melissa Snyder | 23350 | Inactive |
| Mark Stafford | 18902 | Inactive |
| Bruce Starks | 16631 | Inactive |
| Joseph Stevens | 23910 | Inactive |
| Leon Stiel,III | 26524 | Inactive |
| Cara Stockwell | 24087 | Inactive |
| Brett Stoltz | 21691 | Inactive |
| Amy Stricker | 25252 | Inactive |
| Gina Stritzinger | 20105 | Inactive |
| William Stubbs | 10389 | Inactive |
| Charles Swindle | 16851 | Inactive |
| Michelle Switzer | 19630 | Inactive |
| Angela Taylor | 25118 | Inactive |
| Gwendolyn Theriot | 18646 | Inactive |
| Kathy Thompson | 25563 | Inactive |
| W. Thompson | 18215 | Inactive |
| Carolyn Tolbert | 26009 | Inactive |
| Alice Trahan | 15293 | Inactive |
| Roderick Trahan | 18654 | Inactive |
| Andrew Tripoli | 16100 | Inactive |
| Zachary Tucker | 26117 | Inactive |
| Mark Turner | 16893 | Inactive |
| Bradly Tyler | 17158 | Inactive |
| Susan Tyler | 17799 | Inactive |
| Carol Vargas | 26771 | Inactive |
| Linda Via | 22194 | Inactive |
| Amy Vidrine | 16354 | Inactive |
| Katelyn von Diezelski | 28752 | Inactive |
| Robert Waldo | 19886 | Inactive |
| Leigh Walk | 19638 | Inactive |
| Ellen Walker | 19994 | Inactive |
| Frank Walker | 16645 | Inactive |
| Patricia Walsh | 19159 | Inactive |
| Michael Wayne | 21460 | Inactive |
| William Weatherford | 17806 | Inactive |
| Herbert Weaver | 24324 | Inactive |
| Joseph Webb | 15010 | Inactive |
| Barbara Weiss | 19411 | Inactive |
| Lindsey Whinnery | 26356 | Inactive |
| Jack Whitehead | 16886 | Inactive |
| Andrew Williams | 19406 | Inactive |
| Hollie Williamson | 27750 | Inactive |
| Steven Willis | 14248 | Inactive |
| Peter Williston | 15176 | Inactive |
| Eric Wingerter | 17381 | Inactive |
| Joseph Wolf | 16362 | Inactive |
| Benjamin Woods | 24337 | Inactive |
| Timothy Woods | 16363 | Inactive |
| Lenora Wooten | 20277 | Inactive |
| Dillon Wright | 25823 | Inactive |
| Duan Yang | 23132 | Inactive |
| Christene Zagone | 25378 | Inactive |
| Katherine Zibilich | 16657 | Inactive |
| Larry Ziegel | 24784 | Inactive |
| Dennis Agnelly | 8488 | Retired |
| James Anderson | 21083 | Retired |
| Lisa Andress | 21299 | Retired |
| Cynthia Avallone | 17557 | Retired |
| Mary Bailey | 15749 | Retired |
| Shirley Barnes | 18920 | Retired |
| Janet Bonaventure | 19135 | Retired |
| Alyce Bordelon | 24266 | Retired |
| Ralph Boudreau | 15308 | Retired |
| Chris Bradley | 20409 | Retired |
| Dorrell Brister | 15022 | Retired |
| Ann Burke | 24937 | Retired |
| Barbara Clark | 19253 | Retired |
| Robin Conrad | 19524 | Retired |
| Connie DeRouen | 18488 | Retired |
| Milly Everhardt | 23237 | Retired |
| Richard Foreman | 3852 | Retired |
| Linda Freeman | 18942 | Retired |
| Daniel Fruge’ | 15503 | Retired |
| Louann Fruge’ | 20460 | Retired |
| Stephen Furr | 23953 | Retired |
| Ronald Gardner | 15988 | Retired |
| John Giles | 20693 | Retired |
| Harold Guilbeau | 10341 | Retired |
| Thomas Gurtner | 18280 | Retired |
| David Hall | 19289 | Retired |
| Alan Hebert | 14796 | Retired |
| Sally Herpin | 14156 | Retired |
| Ray Hotard | 21598 | Retired |
| Brian Huber | 13968 | Retired |
| Joy Irwin | 16853 | Retired |
| Dale Jones | 19050 | Retired |
| Lynn Jones | 24938 | Retired |
| Clare Keaton | 20461 | Retired |
| Thomas Kleinpeter | 10049 | Retired |
| Coan Knight | 4725 | Retired |
| Steven Koskie | 20268 | Retired |
| Frederick Lafleur | 16073 | Retired |
| Joyce Lambert | 5367 | Retired |
| Edward Lambert | 15692 | Retired |
| James LaPorte | 7619 | Retired |
| Kimberly Lindsay | 23563 | Retired |
| William McCaskill | 20741 | Retired |
| Tamara McDavid | 16460 | Retired |
| Shelda Melancon | 18582 | Retired |
| Michael Merkel | 19690 | Retired |
| Frank Mikovich | 8778 | Retired |
| Lionel Naquin | 10472 | Retired |
| Carla Newman | 20301 | Retired |
| Beverly Nichols | 10363 | Retired |
| Karen Nugent | 15374 | Retired |
| David Oliver | 11223 | Retired |
| Fred O’Neal | 6945 | Retired |
| Hall Overall | 17212 | Retired |
| Louis Passauer | 7103 | Retired |
| John Ranero | 19353 | Retired |
| Henry Riser, Jr. | 15137 | Retired |
| Joel Robideaux | 21058 | Retired |
| James Rooney | 18626 | Retired |
| John Ryan | 13606 | Retired |
| Suellen Schmidt | 15102 | Retired |
| Maria Schultz | 20997 | Retired |
| Frederick Sollars | 14222 | Retired |
| David Stirton | 8807 | Retired |
| Stephen Sutton | 15683 | Retired |
| Maurice Tassin | 10072 | Retired |
| Michael Thompson | 18701 | Retired |
| Flo Ulmer | 18658 | Retired |
| Herbert Vessel | 11720 | Retired |
| Herbert Way | 17093 | Retired |
| Billy Weeks | 23372 | Retired |
| Louis Wells | 7044 | Retired |
| Virginia Weston | 15605 | Retired |
| Paul Wichers | 14243 | Retired |
| Charles Wiggins | 12918 | Retired |
| Charles Williams | 19647 | Retired |
| Warren Wool | 8231 | Retired |
| John Wooldridge | 19918 | Retired |
| John Wright | 10374 | Retired |
*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
| Name | Credential Number | Certification Status |
|---|---|---|
| Peter Barrios | 14961 | Active |
| William Bosch | 13834 | Active |
| Brooks Branham | 26861 | Active |
| Jonathan Brasseaux | 28263 | Active |
| Nicholas Condon | 29218 | Active |
| Jolene Credeur | 26945 | Active |
| Steven Dorazio | 19504 | Active |
| Robert Eagle | 28116 | Active |
| Alison Edmonson | 25911 | Active |
| Stacie Fernandez | 20663 | Active |
| Milton Freiberg | 27684 | Active |
| Kyle Kellner | 26528 | Active |
| Cynthia Landry | 16845 | Active |
| Jared Lawless | 11146 | Active |
| John Metzler | 28497 | Active |
| Jerry Milner | 12688 | Active |
| Laurel Montagnet | 18047 | Active |
| Sim Mosby | 22447 | Active |
| Justin Pellegrini | 29144 | Active |
| Brenda Potter | 22716 | Active |
| Jerrett Richter | 26767 | Active |
| Chad Saltzman | 25204 | Active |
| Kristen Spedale | 27921 | Active |
| Roy Spinks | 24658 | Active |
| Kelsey Talbot | 28366 | Active |
| Laura Tarantino | 19752 | Active |
| Heather Thompson | 26365 | Active |
| Michael Trimble | 27465 | Active |
| Erin VanGeffen | 27545 | Active |
| George Yancich | 17362 | Active |
| Chad Adams | 24632 | Inactive |
| David Ahee | 19658 | Inactive |
| Jeanne Albrecht | 20175 | Inactive |
| Morris Alexander | 22976 | Inactive |
| William Allen | 10458 | Inactive |
| Tracey Andrist | 22029 | Inactive |
| Ann Ault | 18866 | Inactive |
| Louis Authement | 18430 | Inactive |
| William Baccich | 18431 | Inactive |
| Phyllis Baker | 19791 | Inactive |
| Kathleen Balhoff | 22751 | Inactive |
| Kerry Banks | 22734 | Inactive |
| Lynn Bankston | 20269 | Inactive |
| Mary Barkemeyer | 19035 | Inactive |
| Kathleen Bauer | 6295 | Inactive |
| William Bennett | 17466 | Inactive |
| Walter Berger | 11290 | Inactive |
| Lauren Berthelot | 21916 | Inactive |
| Dana Bird | 16454 | Inactive |
| Thomas Bizzell | 6468 | Inactive |
| William Blakeman | 10807 | Inactive |
| Krislyn Blanchard | 27972 | Inactive |
| Louis Bonnecaze | 3900 | Inactive |
| Julianne Bonnecaze | 7040 | Inactive |
| Melissa Bordelon | 23927 | Inactive |
| Laura Boudreaux | 26186 | Inactive |
| Felix Boughton | 18456 | Inactive |
| Gary Braun | 21545 | Inactive |
| Larry Breaux | 18165 | Inactive |
| Julie Breitmeyer | 8764 | Inactive |
| Tammy Broussard | 22894 | Inactive |
| Andrew Broussard | 17659 | Inactive |
| Jane Broussard | 17660 | Inactive |
| Alison Brumley | 16737 | Inactive |
| Luke Burnett | 28635 | Inactive |
| Angelique Carbo | 18470 | Inactive |
| Stanley Caron | 10187 | Inactive |
| Patrick Carr | 18985 | Inactive |
| Deborah Carso | 20392 | Inactive |
| Michael Carville | 19972 | Inactive |
| Amy Clark | 23651 | Inactive |
| Bonnie Coan | 25376 | Inactive |
| Darlene Cohen | 23797 | Inactive |
| Scott Coleman | 27960 | Inactive |
| John Cook | 21114 | Inactive |
| Richard Courtney | 10293 | Inactive |
| Melanie Crawford | 19978 | Inactive |
| Deborah Cummings | 24437 | Inactive |
| R. Delarosa | 15787 | Inactive |
| Celene Delgado | 13994 | Inactive |
| Dale Dupuy | 15837 | Inactive |
| Leon Dyer | 27227 | Inactive |
| Donica Enright | 21579 | Inactive |
| Jeffrey Eumont | 20604 | Inactive |
| Herman Fichtner | 13583 | Inactive |
| Deborah Finlay | 22801 | Inactive |
| Susan Fisher | 18744 | Inactive |
| Calvin Fleming | 19753 | Inactive |
| Kenneth Fogg | 4221 | Inactive |
| Mark Freneaux | 19903 | Inactive |
| Anthony Frey | 21821 | Inactive |
| Gustavo Gonzalez | 4168 | Inactive |
| Angelica Gonzalez-Pimiento | 27354 | Inactive |
| Jennifer Goodlett | 25349 | Inactive |
| Mark Guidry | 15790 | Inactive |
| Barry Gurievsky | 16530 | Inactive |
| Gregory Hanly | 19531 | Inactive |
| Susan Hanly | 21575 | Inactive |
| Benjamin Hansen | 28548 | Inactive |
| Raquel Hardy | 23039 | Inactive |
| David Hart | 16534 | Inactive |
| Julia Hayden | 20589 | Inactive |
| Daniel Hefner | 17598 | Inactive |
| Terry Hightower | 24985 | Inactive |
| Harold Hollenshead | 10469 | Inactive |
| Paul Housey | 19544 | Inactive |
| James Hughes | 17517 | Inactive |
| Jessica Huval | 20482 | Inactive |
| Richard Hymel | 18918 | Inactive |
| Kelly Janzen | 23436 | Inactive |
| Kristie Johnson | 23235 | Inactive |
| Vicki Kihnemann | 16003 | Inactive |
| Cherlynn King | 21602 | Inactive |
| John Kuchler | 15934 | Inactive |
| Daniel Kyle | 9281 | Inactive |
| Andre’ Lacour | 22350 | Inactive |
| Lawrence Landwehr | 15180 | Inactive |
| Dennis Lauscha | 23284 | Inactive |
| Sherilyn Leal | 23286 | Inactive |
| Gordon LeBlanc | 19559 | Inactive |
| April LeBouef | 20942 | Inactive |
| Sonia LeCoq | 21041 | Inactive |
| Clifford Ledet | 20280 | Inactive |
| Vicki Lee | 17118 | Inactive |
| Stephen Lee | 24958 | Inactive |
| Geoffrey Lees | 26334 | Inactive |
| Rose Lo | 20282 | Inactive |
| Darrell Longo | 20948 | Inactive |
| Daniel Louviere | 16777 | Inactive |
| Debra Macaluso | 18563 | Inactive |
| James Maddox | 8364 | Inactive |
| Frank Maggio | 22127 | Inactive |
| James Manning | 20955 | Inactive |
| Gary Martin | 12686 | Inactive |
| Thomas Masilla | 7024 | Inactive |
| Terry McCoy | 18842 | Inactive |
| Terri McField | 19787 | Inactive |
| Jerry McLemore | 15562 | Inactive |
| Michael McMahon | 21627 | Inactive |
| Karla Meche | 22135 | Inactive |
| Robert Morgan | 17291 | Inactive |
| John Morlier | 21419 | Inactive |
| John Moser | 20067 | Inactive |
| Robert Munch | 19332 | Inactive |
| Catherine Musso | 15372 | Inactive |
| Laura Nelson | 22239 | Inactive |
| Walter Nope | 16581 | Inactive |
| Raymond Oalmann | 15375 | Inactive |
| Barbara Oliver | 12635 | Inactive |
| Maria Pagan | 27035 | Inactive |
| Mohammed Patel | 23514 | Inactive |
| Vickie Patout | 18054 | Inactive |
| John Patterson | 20078 | Inactive |
| Thomas Payne | 19107 | Inactive |
| Paul Pepiton | 23093 | Inactive |
| Debra Pertuis | 20310 | Inactive |
| Stephen Planchet | 21917 | Inactive |
| Debbie Prendergast | 17385 | Inactive |
| Lonnie Richardson | 22636 | Inactive |
| Anthony Rizzutto | 15844 | Inactive |
| Holly Roberts | 25680 | Inactive |
| Angel Rodenbeck | 24390 | Inactive |
| Gregory Rodrigue | 18623 | Inactive |
| Alyse Rodriguez | 26934 | Inactive |
| Michael Rooney | 23870 | Inactive |
| Regina Rosa | 25235 | Inactive |
| Melissa Ruckert | 17089 | Inactive |
| James Ruckert | 17079 | Inactive |
| John Sansone | 25205 | Inactive |
| Laura Sawtelle | 23528 | Inactive |
| Julie Scheid | 22405 | Inactive |
| Cynthia Scurria | 16294 | Inactive |
| Darcia Senner | 17414 | Inactive |
| Pasang Sherpa | 28246 | Inactive |
| George Simmons | 15586 | Inactive |
| Melissa Snyder | 23350 | Inactive |
| Leon Stiel,III | 26524 | Inactive |
| Amy Stricker | 25252 | Inactive |
| William Stubbs | 10389 | Inactive |
| Gwendolyn Theriot | 18646 | Inactive |
| Carolyn Tolbert | 26009 | Inactive |
| Roderick Trahan | 18654 | Inactive |
| Zachary Tucker | 26117 | Inactive |
| Robert Waldo | 19886 | Inactive |
| Leigh Walk | 19638 | Inactive |
| Frank Walker | 16645 | Inactive |
| William Weatherford | 17806 | Inactive |
| Herbert Weaver | 24324 | Inactive |
| Lindsey Whinnery | 26356 | Inactive |
| Peter Williston | 15176 | Inactive |
| Benjamin Woods | 24337 | Inactive |
| Lenora Wooten | 20277 | Inactive |
| Christene Zagone | 25378 | Inactive |
| Dennis Agnelly | 8488 | Retired |
| James Anderson | 21083 | Retired |
| Cynthia Avallone | 17557 | Retired |
| Mary Bailey | 15749 | Retired |
| Janet Bonaventure | 19135 | Retired |
| Alyce Bordelon | 24266 | Retired |
| Ann Burke | 24937 | Retired |
| Connie DeRouen | 18488 | Retired |
| Milly Everhardt | 23237 | Retired |
| Louann Fruge’ | 20460 | Retired |
| John Giles | 20693 | Retired |
| Harold Guilbeau | 10341 | Retired |
| Brian Huber | 13968 | Retired |
| Joy Irwin | 16853 | Retired |
| Lynn Jones | 24938 | Retired |
| Clare Keaton | 20461 | Retired |
| Coan Knight | 4725 | Retired |
| Steven Koskie | 20268 | Retired |
| Joyce Lambert | 5367 | Retired |
| Edward Lambert | 15692 | Retired |
| James LaPorte | 7619 | Retired |
| Kimberly Lindsay | 23563 | Retired |
| Tamara McDavid | 16460 | Retired |
| Shelda Melancon | 18582 | Retired |
| Frank Mikovich | 8778 | Retired |
| Lionel Naquin | 10472 | Retired |
| Louis Passauer | 7103 | Retired |
| John Ranero | 19353 | Retired |
| James Rooney | 18626 | Retired |
| John Ryan | 13606 | Retired |
| Stephen Sutton | 15683 | Retired |
| Maurice Tassin | 10072 | Retired |
| Michael Thompson | 18701 | Retired |
| Herbert Vessel | 11720 | Retired |
| Charles Wiggins | 12918 | Retired |
| John Wooldridge | 19918 | Retired |
- 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.
| Name | Name |
|---|---|
| Megan Almond | Meoni Amaya |
| Cole Arseneault | Anna Breaux |
| Brennan Cadard | Jerri Callahan |
| Michael Condon | Ryan Comeaux |
| Grant Cretin | Gabriel Cupstid |
| Kiah Delatte | Hannah Dickerson |
| Amber Fanguy | Mei Ting Fong |
| Natalie Fonte | Mallory Fontenot |
| Bret Frotz | Dylan Fuselier |
| William Giardina | Corey Gilbert |
| Joel Goynes | John Graham |
| Brent Guilbeau | Laci Guileau |
| Shelby Hall | Chloe Hardin |
| Phillip Hidalgo | Andrea Mena Hirlemann |
| Shelby Hughes | Nicholas Isaac |
| Taylor Kennedy | Ryan Kimball |
| Cody Knight | Thea Knowles |
| Cameron Langston | Ryan Lawhorne |
| Erin Lee | Andrew Maheu |
| Jeffrey McCoy | Rachel McGee-Johnson |
| Gabriella Meaux | Adriel Medina |
| Cody Moore | Nathan Mouton |
| Rachel Newcomb | Hannah Peterson |
| Chasity Price | Hagan Reed |
| Taylar Reis | Lauren Schneida |
| Karla Seguin | Brandon Sherman |
| Yulet Silva | Nekivia Sledge |
| Christopher Sparks | Taylor Stelly |
| David Toca | Raegan Tafaro |
| Ashtin Taylor | Anabelle Tedschi |
| Kaitlyn Turnbull | Kristen Vidrine |
| Krystal White | Katlyn 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)
| Name | Certificate Number | License Issue Date | City, State |
|---|---|---|---|
| Neely Michele Whites | 29921 | 02/03/2025 | New Orleans, LA |
| Hannah H. Peterson | 29922 | 02/13/2025 | Prairieville, LA |
| Michael Gerard Condon | 29923 | 02/13/2025 | Slidell, LA |
| Andrew Maheu | 29924 | 02/13/2025 | New Orleans, LA |
| Corey Thomas Gilbert | 29925 | 02/13/2025 | Monroe, LA |
| Dylan James Fuselier | 29926 | 02/13/2025 | Opelousas, LA |
| Gabriella Maria Meaux | 29927 | 02/13/2025 | Baton Rouge, LA |
| Taylor Nicole Kennedy | 29928 | 02/13/2025 | Shreveport, LA |
| Chloe M. Hardin | 29929 | 02/13/2025 | Abbeville, LA |
| Brooke Olivier | 29930 | 02/13/2025 | New Orleans, LA |
| Rafael Valentin III | 29931 | 02/13/2025 | Arabi, LA |
| Vivianne Terese Pigeon | 29932 | 02/13/2025 | Metairie, LA |
| Ashtin Taylor | 29935 | 03/06/2025 | West Monroe, LA |
| Ryan Michael Comeaux | 29936 | 03/06/2025 | Breaux Bridge, LA |
| Gabriel E. Cupstid | 29937 | 03/06/2025 | Youngsville, LA |
| Rachel Corrin Newcomb | 29938 | 03/06/2025 | Monroe, LA |
| Megan Anne Almond | 29939 | 03/06/2025 | Heath, TX |
| Mallory Anne Fontenot | 29940 | 03/06/2025 | Opelousas, LA |
| Courtney Alexandra Templet | 29943 | 03/07/2025 | Metairie, LA |
| Katlyn Word | 29944 | 03/07/2025 | Hall Summit, LA |
| Lauren Schneida | 29945 | 03/07/2025 | Metairie, LA |
| Joel Brandon Goynes | 29946 | 03/07/2025 | New Orleans, LA |
| Cole Hunter Arseneault | 29947 | 03/07/2025 | Denham Springs, LA |
| Donna LaPierre-David | 29948 | 03/07/2025 | Lake Charles, LA |
| Nicholas Doremus | 29949 | 03/17/2025 | New Orleans, LA |
| Phillip H. Hidalgo IV | 29950 | 03/17/2025 | Bossier City, LA |
| Ryan Matthew Kimball | 29951 | 03/17/2025 | West Monroe, LA |
| Chasity Price | 29952 | 03/17/2025 | Monroe, LA |
| Kedra Shuntell Gray-Bullock | 29953 | 03/20/2025 | Alexandria, LA |
| Jeffrey Daniel McCoy | 29954 | 03/20/2025 | Marshall, TX |
| John Riley Graham | 29955 | 03/24/2025 | Bossier City, LA |
| Nathan James Mouton | 29956 | 03/24/2025 | Cankton, LA |
| Kiah Alexis Delatte | 29957 | 03/24/2025 | Sorrento, LA |
| Hannah Dickerson | 29958 | 03/24/2025 | Lake Charles, LA |
| William Reid Giardina | 29959 | 03/24/2025 | Lake Charles, LA |
| Taylor Stelly | 29960 | 03/24/2025 | Broussard, LA |
| Rachel McGee-Johnson | 29961 | 03/24/2025 | Bossier City, LA |
| NeKivia Latrice Sledge | 29962 | 04/01/2025 | Monroe, LA |
| Karla Renette Seguin | 29963 | 04/01/2025 | Pine Grove, LA |
| Raegan Meredith Tafaro | 29964 | 04/01/2025 | Metairie, LA |
| Brandon Sherman | 29965 | 04/01/2025 | Metairie, LA |
| Krystal Waddell White | 29966 | 04/14/2025 | Ponchatoula, LA |
| Taylar Savaski Reis | 29967 | 04/14/2025 | Ponchatoula, LA |
| Meoni Manning-Amaya | 29968 | 04/14/2025 | Addis, LA |
| Erin Cullen Lee | 29969 | 04/14/2025 | Alexandria, LA |
| Christopher Sparks | 29970 | 04/14/2025 | New Orleans, LA |
| Ryan M. Lawhorne | 29971 | 04/14/2025 | Bossier City, LA |
| Andrea Mena Hirlemann | 29972 | 04/15/2025 | Ponchatoula, LA |
2. Reissuance of Certificates as Active (Licensed) (1)
(Previous CPA Examination – Passed Exam Before June 1999)
| Name | Certificate Number | License Issue Date |
|---|---|---|
| Daine Bailey Carlsen | 17476 | 02/17/2025 |
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):
| Name | Certificate No. | Active Certification Reinstatement Date |
|---|---|---|
| Suzanne Hollingshead Elliott | 20836 | 02/03/2025 |
| Jude Christopher Hilliard | 23474 | 02/03/2025 |
| Cherie Bardwell Smith* | 25493 | 02/03/2025 |
| Dipika Timilsina | 28418 | 02/03/2025 |
| Shannon Marie Serio | 24603 | 02/07/2025 |
| Thomas Scott McDaniel* | 22690 | 02/20/2025 |
| Robert Perry Leslie | 25416 | 02/27/2025 |
| Tiffany Miller Comeaux | 22612 | 02/27/2025 |
*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):
| Name | Certificate No. | Inactive Certification Reinstatement Date |
|---|---|---|
| Suzanne Giambrone | 26773 | 02/03/2025 |
| Nicole Walker | 27283 | 02/03/2025 |
| Brandy C. Broussard | 26040 | 02/07/2025 |
| Mark A. Brown | 23423 | 02/07/2025 |
| Lukas Elmhammar | 29417 | 02/07/2025 |
| Rachel Nolen Nix | 20751 | 02/07/2025 |
| Ava Sue Yellott | 21710 | 03/20/2025 |
| Donna Helene Garcia | 22310 | 04/01/2025 |
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):
| Name | Certificate No. | Inactive Certification Reinstatement Date |
|---|---|---|
| Michael Zabalaoui | 20138 | 02/03/2025 |
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):
| Name | Certificate No. | Issue Date | Original State |
|---|---|---|---|
| Adam Matthew Guralnik | 29934 | 02/21/2025 | MN |
| Virginia Caplis Orta | 29941 | 03/06/2025 | VA |
| Victor James Pologruto | 29942 | 03/06/2025 | NY |
| Donna La Pierre-David | 29948 | 03/07/2025 | NM |
*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.
| Name | Firm Permit No. |
|---|---|
| Auld & Associates, CPAs | 55 |
| Barbara J. Davis, CPA | 1305 |
| BlackStock, LLC | 5735 |
| Bouillion & Associates, LLC | 4203 |
| Brenda R. Hurst, CPA | 3750 |
| Buller CPA Services, LLC | 5009 |
| Camnetar & Co., CPAs, APAC | 636 |
| Carl Dennis Gardner, CPA | 1087 |
| Catherine F. McDaniel, CPA | 3567 |
| Charles N. Vidrine, CPA | 208 |
| Christine R. Dunn, CPA, LLC | 4966 |
| Christopher J. Dupre’, CPA | 4464 |
| Christopher R. Lewis, CPA | 3978 |
| Colby Williams, Certified Public Accountant, LLC | 5313 |
| D.W. DeBlieux, L.L.C. | 5687 |
| Dan M. Cliffe, LLC | 1277 |
| Daniel J. Pritchard CPA | 5476 |
| Debra M. Moak, CPA | 1530 |
| DeMaris C.P.A. LLC | 5710 |
| Dennis Angelo DiMarco, CPA | 1319 |
| Douglas J. Nelson, LLC | 1130 |
| Douglas R. Cooley, CPA, LLC | 3112 |
| Gaines & Company, Inc. | 2583 |
| Gardner, Langston and Bryan, CPAs | 835 |
| Gary D. Post, MBA, CPA, APAC | 4905 |
| Gary W. Lambert and Company | 1473 |
| Gene Moore, CPA, APAC | 2302 |
| George J. Yancich, CPA | 1757 |
| Hobson Analytical, LLC | 5525 |
| Hugh James Posner, CPA, APAC | 1136 |
| James R. Washington III, LLC | 5746 |
| James T. Bates, CPA | 175 |
| James W. Butler, CPA | 3486 |
| James W. Jernigan, CPA | 4164 |
| James W. Johnson, Ltd, APC | 3242 |
| Jared C. Lawless Jr., CPA | 2251 |
| Jeffrey Raphael Eumont, CPA | 1345 |
| Jill Paul Chwatal, CPA | 1276 |
| John Franklin Winters, CPA | 1162 |
| John H. Smith, CPA, LLC | 4519 |
| John M. Gathings, CPA | 152 |
| Joseph J. Zarro, CPA, APAC | 3788 |
| Julia S. Verret, CPA | 1718 |
| Julia Samrow Verret, CPA, LLC. | 4840 |
| Kalyn Hunter, CPA, LLC | 5293 |
| Karen Mayer Dwyer, CPA | 2655 |
| KCS Wealth Advisors, LLC | 5084 |
| Kenneth Howard Alford, CPA | 1048 |
| Kenneth M. Bernard, CPA | 4823 |
| Kirk C. Brodhead, CPA, Ltd., APAC | 3874 |
| L. D. Crocker & Company, CPAs | 525 |
| Lisa A. Evans, CPA, (A PROFESSIONAL ACCOUNTING CORPORATION) | 3865 |
| M. Dennis Wilson, Ltd., APAC | 3480 |
| Marcia D. Morgan, CPA | 4495 |
| Marilyn G. Ciolino, CPA | 3122 |
| Michael F. Schott, CPA | 1640 |
| Michael J. Baldridge, CPA | 1190 |
| Michael K. Glover, CPA, APAC | 2843 |
| Mitch Boleware, CPA, LLC | 5091 |
| Pamela C. Flucke, CPA, LLC | 4039 |
| Patricia Lego Lewis, CPA | 3072 |
| Patrick Dornan, CPA, LLC | 4545 |
| Perry E. Notter, CPA | 3377 |
| Philip D. Wilkins, CPA | 3142 |
| Phyllis B. Webb, CPA | 1732 |
| R. Perry Templeton, CPA, APAC | 822 |
| Ralph W. Theriot, CPA, L.L.C. | 2025 |
| Rebekah Pullin, CPA | 5716 |
| Richard A. Melancon, APAC | 3161 |
| Richard Buller CPA Services LLC | 4622 |
| Richard D. Huber, CPA, APAC | 2760 |
| Robert J. Durel, CPA, LLC | 5025 |
| Robert J. McCoy, CPA | 1548 |
| Rollins Capital Strategies | 5175 |
| Ronald L. Sykes, CPA | 53 |
| Sara Elizabeth Girouard CPA, LLC | 5544 |
| SB Accounting, LLC | 5590 |
| Schulthess & Associates, CPA’s, LLC | 4857 |
| Spicer Jeffries, LLP | 5120 |
| Steirman, Whitfield and Co., PC | 2815 |
| Stephen R. Moore, Jr., CPA, APAC | 3926 |
| Stockstill, CPA | 5202 |
| Susan B. Webb | 4762 |
| Tammy Lynne Walker, CPA | 5189 |
| Thomas P. Ford, Jr., CPA, LLC | 531 |
| Thomas W. Neely III, CPA | 1557 |
| Troy D. Jones, CPA, LLC | 3938 |
| W. Connor Brown, CPA, LLC | 4788 |
| W. Douglas LaCroix, CPA | 4057 |
| Walter Brent Pearson, CPA | 1577 |
| William A. Murhammer, Jr., CPA, APC | 3369 |
| William M. Ellzey, CPA | 2331 |
| William R. Hulsey, APAC | 3778 |
| William V. Bosch III, CPA | 2462 |
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 Name | Firm Permit No. | Reinstatement Date |
|---|---|---|
| Brenda R. Hurst, CPA | 3750 | 03/14/2025 |
| Buller CPA Services, LLC | 5009 | 03/17/2025 |
| Camnetar & Co., CPAs, APAC | 636 | 03/19/2025 |
| Christopher R. Lewis, CPA | 3978 | 04/16/2025 |
| Colby Williams, Certified Public Accountant, LLC | 5313 | 03/21/2025 |
| Debra M. Moak, CPA | 1530 | 03/20/2025 |
| Douglas J. Nelson, LLC | 1130 | 03/07/2025 |
| Gary D. Post, MBA, CPA, APAC | 4905 | 03/21/2025 |
| Gary W. Lambert and Company | 1473 | 04/01/2025 |
| George J. Yancich, CPA | 1757 | 04/04/2025 |
| Hobson Analytical, LLC | 5525 | 04/16/2025 |
| James R. Washington III, LLC | 5746 | 03/19/2025 |
| Jared C. Lawless Jr., CPA | 2251 | 03/17/2025 |
| John Franklin Winters, CPA | 1162 | 03/14/2025 |
| Karen Mayer Dwyer, CPA | 2655 | 03/06/2025 |
| KCS Wealth Advisors, LLC | 5084 | 03/18/2025 |
| Kenneth Howard Alford, CPA | 1048 | 03/21/2025 |
| Kenneth M. Bernard, CPA | 4823 | 03/19/2025 |
| Lisa A. Evans, CPA, (A PROFESSIONAL ACCOUNTING CORPORATION) | 3865 | 03/13/2025 |
| M. Dennis Wilson, Ltd., APAC | 3480 | 04/09/2025 |
| Marilyn G. Ciolino, CPA | 3122 | 03/18/2025 |
| Michael F. Schott, CPA | 1640 | 03/17/2025 |
| Michael K. Glover, CPA, APAC | 2843 | 03/10/2025 |
| Richard Buller CPA Services LLC | 4622 | 03/19/2025 |
| Richard A. Melancon, APAC | 3161 | 04/23/2025 |
| Robert J. McCoy, CPA | 1548 | 03/19/2025 |
| SB Accounting, LLC | 5590 | 03/12/2025 |
| Spicer Jeffries, LLP | 5120 | 03/14/2025 |
| Steirman, Whitfield and Co., PC | 2815 | 03/16/2025 |
| Troy D. Jones, CPA, LLC | 3938 | 03/10/2025 |
| W. Douglas LaCroix, CPA | 4057 | 04/16/2025 |
| Walter Brent Pearson, CPA | 1577 | 03/14/2025 |
| William R. Hulsey, APAC | 3778 | 03/24/2025 |
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 Name | Firm Location | Firm Permit No. | Issue Date |
|---|---|---|---|
| Stephanie L West CPA LLC | LA | 5786 | 02/03/2025 |
| Stephanie A Rawlinson CPA LLC | LA | 5787 | 02/03/2025 |
| Bounpheng CPA LLC | LA | 5788 | 02/07/2025 |
| Josh Faubert, CPA LLC | LA | 5789 | 02/07/2025 |
| The Brasher Firm, LLC | LA | 5790 | 02/07/2025 |
| Neely Whites CPA, LLC | LA | 5791 | 03/06/2025 |
| Scotty McDaniel, CPA | LA | 5792 | 03/06/2025 |
| Beth M Hilton CPA, LLC | LA | 5794 | 03/17/2025 |
| Waldo J. Moret, Jr., CPA, LLC | LA | 5795 | 04/01/2025 |
| Allyson Love CPA | LA | 5796 | 04/14/2025 |
| Kerrie Cammack, CPA | LA | 5797 | 04/14/2025 |
| Blanchard CPA, PLLC | LA | 5798 | 04/14/2025 |
| Leslie Tax & Accounting Services, LLC | LA | 5799 | 04/14/2025 |
| *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 Name | Firm Permit No. | Previous Firm Name: | Issue Date |
|---|---|---|---|
| Riess Company, LLC | 2805 | Riess & Company, CPAs, LLC | 01/29/2025 |
| Kingsbery & Daugherty CPAs, LLC | 5608 | Kingsbery & Daugherty CPAs, LLC | 02/05/2025 |
| Edward Merrick CPA APAC | 2695 | Merrick & Hogan, ACCPAs | 02/13/2025 |
| The J Group, LLC | 5746 | James R. Washington III, LLC | 04/03/2025 |
D. CPA Firms Retired or Canceled (22)
| Firm Name | Firm Permit No. | Issue Date |
|---|---|---|
| Jose Miranda, CPA | 845 | Prior to LAA |
| Hugh James Posner, CPA, APAC | 1136 | Prior to LAA |
| Barbara J. Davis, CPA | 1305 | Prior to LAA |
| Charles Peter Stiebing III, CPA | 1670 | Prior to LAA |
| Susan M. Whelan, CPA | 1737 | Prior to LAA |
| P. Dale Ladner, CPA | 2016 | Prior to LAA |
| Philip D. Wilkins, CPA | 3142 | Prior to LAA |
| Chris Friley, CPA, LLC | 3159 | Prior to LAA |
| James W. Johnson, Ltd, APC | 3242 | Prior to LAA |
| Donald J. Nici, CPA | 3593 | Prior to LAA |
| Darla S. Turner CPA APAC | 3656 | Prior to LAA |
| J. R. Edwards & Associates, LLC | 4030 | Prior to LAA |
| David L. Stokes, CPA | 4226 | 2003 |
| Christopher J. Dupre’, CPA | 4464 | 2005 |
| Sanborn CPA, LLC | 4550 | 2006 |
| Susan B. Webb | 4762 | 2009 |
| Donna D. Williams, CPA, LLC | 4869 | 2010 |
| Christine R. Dunn, CPA, LLC | 4966 | 2012 |
| Beasley Mitchell & Co., LLP | 5177 | 2014 |
| Dye Financial Services, LLC | 5628 | 2022 |
| D W DeBlieux LLC | 5687 | 2023 |
| Amanda H. Moss, CPA, LLC | 5753 | 2024 |
- 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)
| 2025 | 2024 | 2023 | 2022 | |
| Engagement Reviews | 10 | 21 | 17 | 35 |
| Pass | 8 | 17 | 12 | 26 |
| Pass w/def. | 1 | 4 | 2 | 8 |
| Fail | 1 | 0 | 3 | 1 |
| System Reviews | 15 | 64 | 35 | 55 |
| Pass | 13 | 57 | 34 | 52 |
| Pass w/def. | 2 | 6 | 1 | 3 |
| Fail | 0 | 1 | 0 | 0 |
| Grand Total | 25 | 85 | 52 | 90 |
| Engagement Reviews – Pass | 16 | 32 | 24 | 49 |
- Report on Selected Staff Activity Stemming from Peer Reviews
| Since 1/28/25 (Last Meeting Reported) | Calendar Year Jan. 2025 | Calendar Year Jan. 2024 | Calendar Year Jan. 2023 | Calendar Year Jan. 2022 | |
|---|---|---|---|---|---|
| # Practice Restrictions | 1 | 1 | 2 | 1 | 5 |
| # Extensions | 1 | 2 | 6 | 12 | 15 |
| # Year End Changes | 0 | 0 | 0 | 1 | 0 |
| # First Fail Letters | 2 | 2 | 6 | 5 | 12 |
- 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.
| 159 | Met Requirement by 12/31/2024 |
| 9 | Signed and Returned Consent Orders |
| 1 | Pending return of signed Consent Order |
| 1 | No Response (will be switched to IA) |
| 170 | Total |
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 Fees | Not 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 | $100 | n/a |
| Other Fees | ||
| Temporary (provisional) licenses | $100 | n/a |
| Replacement of a CPA certificate | $50* | $50 |
| Transfer of grades transfer fee | $50 | $25 |
| Written verifications | $50 | $25 |
| Pre-Exam Evaluations | $100 | n/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 Fees | New 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 Active | 7,119 |
| CPA Inactive | 2,058 |
| CPA Retired | 408 |
| Firms | 1,716 |
| Total | 11,301 |
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.