STATE BOARD OF
CERTIFIED PUBLIC ACCOUNTANTS
OF LOUISIANA
601 Poydras Street, Suite 1770
New Orleans, Louisiana 70130
November 6, 2025*
The regular meeting of the State Board of Certified Public Accountants of Louisiana was called to order by Chair Mrs. Hutchinson on Thursday, November 6, 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 Uniform 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
Letti Lowe-Ardoin, CPA – Member
Michele Avery, CPA – Member
Daniel P. Brown, CPA – Member
Christie Dunn, CPA – Member
Dennis E. James, CPA – Member
Kandace M. Mauldin, CPA – Member
Also present were:
Staff: Lisa A. Benefield – Executive Director
Caren Singleton – Deputy Director
Bomani Brown – Director of Compliance
Tre’ Mouriz – Compliance Investigator
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 Government & Political
Affairs, LCPA
The meeting was called to order by Chair Mrs. Hutchinson at 9:00 a.m. on Thursday, November 6, 2025, upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Brown and unanimously adopted.
*New Board Member Orientation was held on November 5, 2025 at 1:00 PM
CHAIR’S REPORT
Appointment of Board Members
Governor Jeff Landry appointed five new Members to the Board as follows:
Daniel P. Brown, CPA
Mr. Brown is the owner of Daniel Brown CPA in Cottonport. He was appointed September 5, 2025, to replace Desireé Honoré Thomas to an at-large position; R.S. 37:74.
Dennis E. James, CPA
Mr. James is managing director of James, Lambert, Riggs and Associates, Inc. in Hammond. He was appointed September 5, 2025, to replace Letitia A. Lowe-Ardoin to an at-large position; R.S. 37:74.
Christine R. Dunn, CPA
Ms. Dunn is a partner at Darnall, Sikes & Frederick in Lafayette. She was appointed September 12, 2025, to replace Nicholas Langley’s vacant position to represent parishes in the “other” parts of the state; R.S. 37:74 (B)(3).
Michele Avery, CPA
Ms. Avery is a partner at Carr, Riggs & Ingram, LLC in Metairie. She was appointed October 3, 2025, to replace Grady Hazel to represent parishes in the southeast portion of the state; R.S. 37:74 (B)(2).
Kandace M. Mauldin, CPA
Ms. Mauldin is Chief Financial Officer at Terrebonne Parish Consolidated Government. She was appointed October 3, 2025, to replace Michael Bergeron to represent parishes in the southeast portion of the state R.S. 37:74 (B)(2).
B. Reappointment of Board Members
Lynn V. Hutchinson, CPA
Mrs. Hutchinson serves as CFO and Secretary-Treasurer of Lincoln Builders, Inc. She was reappointed on September 12, 2025 to represent parishes in “other” parts of the state; 37:74 (B)(3).
Letti Lowe-Ardoin, CPA
Mrs. Lowe-Ardoin is an accounting instructor at Louisiana State University’s E.J. Ourso College of Business. She was reappointed September 26, 2025 to replace Suemarie Alizadeh to represent the southeast portion of the state; R.S. 37:74 (B)(2).
Office Closure
The Pan American Life Building experienced a power outage for floors 11-20 at 10:00 a.m. on Tuesday, September 16, 2025 and power remained out until Thursday, September 18, 2025. Our office was without power & internet and was closed during this time.
D. Staff Compensation
Unclassified personnel received a 5% performance adjustment effective July 15, 2025 as was determined by the Board at the July 2025 Board Meeting.
E. Reminder – One Hour of 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.
F. 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.
G. Reminder – Financial Disclosure Statements – Due Annually On or Before May 15th.
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 each year.
APPROVAL OF MINUTES
The regular and executive session minutes for the July 2025 Board Meeting were previously sent to Board members for review.
By motion of Mrs. Hutchinson, seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board approved the July 2025 regular and executive session minutes as drafted.
TREASURER’S REPORT
Financial statements for the quarter and fiscal year ended July 31, 2025 were presented for the Board’s review.
By motion of Ms. Dunn, seconded by Mr. James and unanimously adopted, the Board approved the financial statements.
The Annual Financial Report (AFR) for the 2024-25 fiscal year was completed and filed online with the Office of Statewide Reporting (OSRAP) and emailed to the Legislative Auditor (LLA), as required by State policy.
Audited Financials – the Louisiana Legislative Auditor is currently conducting its audit and should be done by November 30, 2025.
Bank Signature Authorizations
First Horizon and Chase have asked for a “resolution” making changes to the authorized signers on our bank accounts.
Staff requested that the Board make a blanket resolution acknowledging inactive board members (those no longer serving) should be removed as an authorized signers on the Board’s bank accounts and active board members (including any newly appointed members) should be added as an authorized signer on all of the Board’s bank accounts.
“At its meeting of November 6, 2025, the State Board of Certified Public Accountants of Louisiana adopted the following RESOLUTION:
WHEREAS, in order to transact the State Board’s legal fiscal business, all active board members should be an authorized signer of the Board’s bank accounts; and
WHEREAS, from time to time it is necessary to remove an authorized signer of the Board’s bank accounts when that board member is no longer serving as a board member; and
WHEREAS, it is in the Board’s best interest that all Board members actively serving have authority to approve, sign, and perform financial transactions with our bank partners;
THEREFORE BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana hereby approves that all Board members actively serving shall become an authorized signer of the Board’s bank accounts; and
BE IT FURTHER RESOLVED, that all Board members no longer serving the Board as a Board member be removed as an authorized signer of the Board’s bank accounts; and
BE IT FURTHER RESOLVED that all board members actively serving shall have authority to approve, sign, and perform financial transactions with our bank partners.”
By motion of Ms. Mauldin, seconded by Mr. Brown, the Board unanimously adopted the above resolution.
By motion of Ms. Mauldin, seconded by Mr. Brown, the Board approved the Treasurer’s report.
DEATHS AND RESIGNATIONS
A. Deaths (4: 3 Active; 1 Inactive; 0 Retired)
A moment of silence was requested in memory of the above.
B. Resignations (1: 1 Active; 0 Inactive; 0 Retired)
CERTIFICATE & INACTIVE STATUS REINSTATEMENTS
Reinstatement of Certificates / Inactive Status That Expired March 2025
(Same Year Reinstatements)
The Executive Director informed the Board the following CPAs and CPA Inactive or Retired Registrants with expirations on March 1, 2025, reinstated their CPA Certificates or CPA Inactive or Retired Status registrations since the last board meeting. (3 Total: 3 Active; 0 Inactive Status)
B. Certificates / Inactive / Retired Status That Expired March 1, 2025 and have NOT
Renewed for 2025
A list of CPAs, CPA Inactive and Retired Registrants with expirations on March 1, 2025 who have not renewed for 2025 was provided for the Board’s review.
CPA EXAMINATION
CBT Results Compared – Previous Windows and National Rates
Performance – All candidates – By section.
The reports were attached for the Board’s review.
Candidates Passing Examination Sections (44)
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 experience and education requirements.
C. Request for Exception to the Reference Requirement for CPA Candidate
Ms. Elle Craft submitted a request to the Board for an exception to the reference requirement for the Louisiana CPA exam application, specifically the policy that a reference must be a Louisiana resident who has known the candidate for a period of at least 12 months. She is a recent college graduate who just moved to Louisiana and, while she now meets the 120-day residency requirement, she does not know any Louisiana residents for 12 or more months.
She requested an exception to the reference requirement for the Louisiana CPA exam application.
LA. R.S. 37:73 (7) Definition of “Good moral character”: and LA. R.S. 37:75 (A) Good moral character requirement for a CPA certificate are included in addition to her request and documentation for the Board’s review.
Upon motion by Ms. Avery, seconded by Mr. James the Board approved an exception to the reference requirement of having known the person for 12 months or more.
The Board was asked if they would consider removing the restriction altogether.
Upon motion by Ms. Lowe-Ardoin, seconded by Ms. Dunn, the Board approved removing the requirement for a first time applicant to provide three-character references to sit for the CPA Exam.
Request for Approval of License Application – (Deferred to Executive Session pursuant
to Open Meetings Law, La. R.S. 42:17)
E. Request for Approval to Apply to Sit for the CPA Exam – (Deferred to Executive Session
Pursuant to Open Meetings Law, La. R.S. 42:17)
VII. APPROVAL OF CERTIFICATES (Issued / Reissued)
A. Ratification of Original Actives Issued by the Executive Director
The following individuals passed the Uniform 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.
Current CPA Applicants (Passed Exam After June 1999) (41)
Reissuance of Certificates as Active (Licensed) (1)
(Previous CPA Examination – Passed Exam Before June 1999)
Upon motion by Ms. Dunn, seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board ratified the issuance of the following CPA Certificates. (Items A. 1 & 2)
B. Reinstatements of Prior Active Certificates (Licenses) (2)
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 Mr. Brown, seconded by Mr. James and unanimously adopted, the Board
ratified the re-issuance of the following CPA Certificates (License Reinstatements) (Item B):
C. Reinstatements of Prior Active Certificates (Licenses) to Inactive
Prior Year Reinstatement (0)
There have been none since the last Board Meeting.
D. Reinstatements of Prior Inactive (Certificates) (0)
Prior Year Reinstatement
There have been none since the last Board Meeting.
E. Approval of Reciprocal Certificates Issued (7)
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. Lowe-Ardoin, seconded by Mrs. Mauldin and unanimously adopted, the Board ratified the issuance of the following Reciprocal Certificates:
F. Approval by the Executive Director of Transfer of Grades for Original
Louisiana Certificates (2)
The following individuals submitted Transfer of Grades applications for Louisiana Certificate. The Executive Director evaluated the application and the applicants experience and issued a CPA Certificate, subject to ratification by the Board.
Upon motion by Mr. James, seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board ratified the issuance of the following Transfer of Grades Certificate:
G. Request for NASBA Experience Verification for Transfer of Grades Application
Mr. Alejandro Gonzalez has applied for a Transfer of Grades certificate and, due to his place of employment not having an Actively licensed CPA on staff, he utilized the NASBA Experience Verification Service.
His application and documentation were provided for the Board’s review.
Upon motion by Ms. Dunn, seconded by Mr. Brown and unanimously adopted, the Board approved the experience verification provided by NASBA Experience Verification for Mr. Gonzalez.
H. Request for Approval of Community College Credits to Meet 150 Hour Requirement
Ms. Lauren Warren submitted a request to the Board for approval of community college credits taken at South Louisiana Community College. She requested the Board’s acceptance of the 9 semester hours taken at South Louisiana Community College after the completion of her Bachelor’s degree.
Her request and documentation were provided for the Board’s review.
Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Brown the Board approved acceptance of the 9 semester hours from at South Louisiana Community College, as requested by Ms. Warren for completion of the 150-semester hour requirement. Ms. Dunn recused herself from the vote.
CPA FIRM PERMITS AND FIRM RELATED ISSUES
Reinstatements of CPA Firm Permits that Expired March 1, 2025 (0)
(Same Year Reinstatements)
There have been none since the last Board Meeting.
CPA Firms that have not renewed for 2025
A list of CPA Firms that have not renewed for 2025 were provided listed for the Board’s review.
New CPA Firm Permit Applications (11)
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 Ms. Mauldin, seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board ratified the issuance of the following CPA Firm Permits:
** Name approved ay July 2025 Board meeting
Reinstatement of Firm Permits Expired In Prior Years (1)
Upon motion by Mr. James , seconded by Mrs. Lowe-Ardoin and unanimously adopted, the Board ratified the reinstatement of the following firm permit:
CPA Firms – Change in Name or Legal Entity (3)
*Name approved at July 2025 Board meeting
CPA Firms Retired or Canceled (1)
PEER REVIEW ITEMS
Peer Review Oversight Committee (PROC) Reports
Individual reports submitted by PROC Members were provided for the Board’s review.
2. Peer Review Results – Prior Years vs Current Year to Date
(Accumulated from Louisiana Society Peer Review program)
Report on Selected Staff Activity Stemming from Peer Reviews
RECURRING MATTERS AND DEFERRED ITEMS
Society of Louisiana CPAs (LCPA)
Ronald Gitz, LCPA CEO/Executive Director, reported on items of interest to the profession.
CPE ITEMS
A. Audit of 2024 CPE Reported
CPE Coordinator, Jean Palmer, is in the process of conducting an audit of CPE Reporting for the 2024 reporting period. A total of 68 CPAs were selected for audit. Supporting documentation has been submitted by 67 licensees.
Thus far, 11 of 68 audit files have been reviewed by Ms. Palmer.
The tentative breakdown of the audit results is as follows:
11 – 16.18% Pass – No deficiencies or problems found
57 – 83.82% In-progress
68
Special Audit of 278 CPAs with a 2024 CPE Reporting Deficiency
81 (29%) Resolved – Documentation submitted, hours completed by 30-day grace period, or
approved for Retired status 170 (61%) Referred to IO –Consent Order (158 returned signed; 12 pending) 2 – (<1%) Audit Pool – Selected for 2024 CPE audit review 25 ( 9%) Inactive – Moved to Inactive status 278 Total
Changed to Inactive Status 2024 CPE non-compliance (25)
The following CPAs, included in the special audit, were switched to Inactive for 2024 CPE non-compliance.
Returned to Active Status for 2025
The following CPAs had been switched to Inactive Status then submitted documentation showing valid evidence of completion for the required 2024 CPE and were returned to Active Status.
Proposed Board Policy: CPE Extension to Complete Required CPE
For the past several CPE reporting periods the Board has adopted a standard policy for CPE extension requests, whereby the licensees would sign a Consent Order and pay a fine for an extension to complete their CPE requirements and continue to maintain their license in good standing. The Consent Orders were standardized relative to the length of extension requested, and the Investigating Officer had authority to grant waivers of fines for extenuating circumstances.
Upon motion by Ms. Mauldin, seconded by Mr. James the Board approved the CPE extension policy with a revision limiting each CPA to a single 30-day extension over the course of their career. If an individual requests a second 30-day extension, it would default to 90-day extension with a fine and consent order.
Board Chair, Mrs. Hutchinson, appointed Mr. Bomani Brown as the Investigating Officer assigned to the cases.
Professional Ethics Requirement for 2026
The following Sponsors have submitted for the 2026 Reporting Year Ethics.
Beacon Hill
Becker
Checkpoint Learning by CeriFi, LLC
CPA Self Study (Surgent McCoy CPE, LLC)
CPE Think
Kaplan
LCPA
MasterCPE (Surgent McCoy CPE, LLC)
My CPE
WebCE
Learn CPE
Illumeo
Committee members (Mrs. Hutchinson, Mrs. Lowe-Ardoin and Ms. Dunn) have been provided information via SmartSheet for review. Staff will communicate any recommended changes to the vendors and the target date to have final courses approved and available for Louisiana CPAs is January 1, 2026.
Request for Approval of CPE for Published Material
Under Board Rule 1309(D), credit for writing published articles and books requires the Board’s approval of hours in order to be claimed as CPE. The maximum credit allowed for preparation of articles and books cannot exceed 10 hours of CPE earned in a calendar year. Credit, if any, will only be allowed after the article or book is published.
Mia Catalanotto Celino, CPA (License No. 28863) submitted a request for approval of CPE credit for publication of a book:
Five-Point Alignment Method
The PDF version of the book was provided to the Board via Smartsheet and is included for the Board’s review.
This vote was deferred until after lunch and research on a similar previous request.
Upon motion by Ms. Avery, seconded by Ms. Dunn the Board approved 8 hours of Personal Development CPE for Mia Catalanotto Celino’s Book, “Five Point Alignment Method”.
H. Request for Approval of CPE for Certification Exams
Benjamin A. Broughton (License No. 28551) has submitted a request for approval of CPE for completion of Financial Planning & Analysis (CFPA) exam sponsored by Wharton & Wall Street Prep.
Mr. Broughton’s request was provided for the Board’s review.
This item was deferred to the January Boad Meeting, pending additional information requested by the Board. If disallowed in January 2026, Mr. Broughton would be provided additional time to complete his 2025 CPE.
NEW MATTERS
ADA Web Accessibility Compliance
In February 2025, Board Staff was notified by Rikki David, State ADA Coordinator, of the U.S. Department of Justice’s final rule amending ADA Title II regulations to establish web and mobile accessibility standards for all state and local government agencies. The compliance deadline is April 24, 2026.
Staff has been meeting quarterly milestones, completing accessibility training, and evaluating our web properties. We submitted our action plan by the September 30 deadline and are actively implementing it. We have consulted with Design the Planet, Deque, Ansrsource, and USAbleNet, thus far.
Staff will continue researching options and provide an update at the January 2026 Board Meeting.
Rules and Statutes Committee Selection
A Rules and Statutes Committee will be assigned to review the Louisiana Administrative Code (Board Rules) and Statutes and identify and discuss any necessary updates or revisions.
The following Board Members were appointed as members of the 2026 Rules and Statutes Committee:
Mrs. Hutchinson, Mrs. Lowe-Ardoin, and Ms. Mauldin.
NASBA Releases CPA Mobile App for Future CPAs
The National Association of State Boards of Accountancy (NASBA) announced on September 8, 2025 the launch of its new NASBA CPA mobile app, designed to give CPA Exam candidates a convenient mobile-friendly way to prepare for, apply to and stay informed about the Uniform CPA Examination.
A copy of the press release was provided for the Board’s review.
NASBA’s Nominating Committee
Mrs. Lynn V. Hutchinson has been selected as a member of NASBA’s nominating committee, which is a two-year term.
Executive Directors Committee
Ms. Benefield has been reappointed as a member of the 2025-26 NASBA’s Executive Directors’ Committee. The committee’s charge is to support Executive Directors in their roles with Boards of Accountancy.
The communication was attached for the Board’s review.
F. NASBA Relaunches CPAMobility.org
The National Association of State Boards of Accountancy (NASBA) has relaunched CPAMobility.org, a modernized, online resource that helps Certified Public Accountants determine where and how they can practice across state lines.
A copy of the press release was provided for the Board’s review.
G. NASBA, AICPA Release Exposure Draft of Proposed Revisions to CPE Standards
The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) released for public comment an exposure draft of proposed changes to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards). Public comment is open until December 16, 2025.
The exposure draft was provided to the Board via Smartsheet and a copy of the press release was provided for the Board’s review.
H. Delegation of Purchasing Authority
Ms. Benefield was notified on September 19, 2025 by the Office of State Procurement that pursuant to the release of Executive Order JML 25-104, Small Purchase Procedures, the maximum threshold of purchasing delegation for this Board has been raised to $30,000.00. This was effective as of September 19, 2025.
A copy of the letter was provided for the Board’s review.
I. Retiring Members – Resolutions
The Board was asked to consider the following resolutions expressing recognition and gratitude to each of the former Board Members:
Desireé Honoré Thomas, CPA
The Board was asked to consider the following resolution expressing gratitude to resigned Board Member Desireé Honoré Thomas, CPA for her years of service to the Board:
“At its meeting of November 6, 2025, the State Board of Certified Public Accountants of Louisiana adopted the following RESOLUTION:
WHEREAS, our esteemed member, Desireé Honoré Thomas, CPA has contributed to the guidance and destiny of the profession of public accounting by giving over twenty years of devoted service to membership on the State Board of Certified Public Accountants of Louisiana; and
WHEREAS, she has consistently demonstrated her integrity and resourcefulness in the acceptance and performance of her various responsibilities and duties as a member of this Board; and
WHEREAS, the current members of the Board realize how much she and her sound judgment will be missed;
THEREFORE BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana does hereby express to, Desireé Honoré Thomas, CPA its profound gratitude for a job very well done; and
BE IT FURTHER RESOLVED that a copy of this resolution be presented to her in testimony thereof.”
Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. Brown, by a vote of 6 to 0 the Board approved the above Resolution for retired Board Member Desireé Honoré Thomas, CPA.
Ms. Dunn stepped out and did not vote.
Michael D. Bergeron, CPA
The Board was asked to consider the following resolution expressing gratitude to resigned Board Member Michael D. Bergeron, CPA for his years of service to the Board:
“At its meeting of November 6, 2025, the State Board of Certified Public Accountants of Louisiana adopted the following RESOLUTION:
WHEREAS, our esteemed member, Michael D. Bergeron, CPA has contributed to the guidance and destiny of the profession of public accounting by giving over seventeen years of devoted service to membership on the State Board of Certified Public Accountants of Louisiana; and
WHEREAS, he has consistently demonstrated his integrity and resourcefulness in the acceptance and performance of his various responsibilities and duties as a member of this Board; and
WHEREAS, the current members of the Board realize how much he and his sound judgment will be missed;
THEREFORE BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana does hereby express to, Michael D. Bergeron, CPA its profound gratitude for a job very well done; and
BE IT FURTHER RESOLVED that a copy of this resolution be presented to him in testimony thereof.”
Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. James, by a vote of 6 to 0 the Board approved the above Resolution for retired Board Member Michael D. Bergeron, CPA.
Ms. Dunn stepped out and did not vote.
Grady R. Hazel, CPA
The Board was asked to consider the following resolution expressing gratitude to resigned Board Member Grady R. Hazel, CPA for his years of service to the Board:
“At its meeting of November 6, 2025, the State Board of Certified Public Accountants of Louisiana adopted the following RESOLUTION:
WHEREAS, our esteemed member, Grady R. Hazel, CPA has contributed to the guidance and destiny of the profession of public accounting by giving over nine years of devoted service to membership on the State Board of Certified Public Accountants of Louisiana; and
WHEREAS, he has consistently demonstrated his integrity and resourcefulness in the acceptance and performance of his various responsibilities and duties as a member of this Board; and
WHEREAS, the current members of the Board realize how much he and his sound judgment will be missed;
THEREFORE BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana does hereby express to, Grady R. Hazel, CPA its profound gratitude for a job very well done; and
BE IT FURTHER RESOLVED that a copy of this resolution be presented to him in testimony thereof.”
Upon motion by Mr. Brown, seconded by Ms. Mauldin, by a vote of 6 to 0 the Board approved the above Resolution for retired Board Member Grady R. Hazel, CPA.
Ms. Dunn stepped out and did not vote.
Suemarie S. Alizadeh, CPA
The Board was asked to consider the following resolution expressing gratitude to resigned Board Member Suemarie S. Alizadeh, CPA for her years of service to the Board:
“At its meeting of November 6, 2025, the State Board of Certified Public Accountants of Louisiana adopted the following RESOLUTION:
WHEREAS, our esteemed member, Suemarie S. Alizadeh, CPA has contributed to the guidance and destiny of the profession of public accounting by giving over nine years of devoted service to membership on the State Board of Certified Public Accountants of Louisiana; and
WHEREAS, she has consistently demonstrated her integrity and resourcefulness in the acceptance and performance of her various responsibilities and duties as a member of this Board; and
WHEREAS, the current members of the Board realize how much she and her sound judgment will be missed;
THEREFORE BE IT RESOLVED, that the State Board of Certified Public Accountants of Louisiana does hereby express to, Suemarie S. Alizadeh, CPA its profound gratitude for a job very well done; and
BE IT FURTHER RESOLVED that a copy of this resolution be presented to her in testimony thereof.”
Upon motion by Mrs. Lowe-Ardoin, seconded by Ms. Mauldin, by a vote of 6 to 0 the Board approved the above Resolution for retired Board Member Suemarie S. Alizadeh, CPA.
Ms. Dunn stepped out and did not vote.
The Resolutions are to be suitably formatted, printed on special Board Resolution letterhead, and signed by the current Board members for presentation to the former members.
A commemorative plaque, worded as is customary, was obtained for presentation to each of the five former Board members (to include Nicholas Langley who retired from the Board in October 2024) at a dinner on November 6, 2025.
J. Election of Officers and Appointment of Investigating Officers
Election of Officers
Chair Mrs. Hutchinson announced an election of Board Officers was in order. The Board Secretary had been Mrs. Alizadeh and the Treasurer Mrs. Honoré Thomas, but both positions were vacant due to the reappointment of the Board.
Upon motion by Mrs. Hutchinson and seconded by Mr. Brown, the Board elected Mrs. Lowe-Ardoin to serve as Board Secretary effective November 6, 2025.
Upon motion by Mrs. Hutchinson and seconded by Mrs. Lowe-Ardoin, the Board elected Ms. Avery to serve as the Board’s Treasurer effective November 6, 2025.
Board Officers for the year November 6, 2025 – July 31, 2026:
2. Appointment of Investigating Officers
Chair Mrs. Hutchinson appointed the following Board Members to serve as 2025-2026 Investigating Officers to replace outgoing Board Members.
Investigating Officer: Ms. Avery
Investigating Officer: Ms. Dunn*
Investigating Officer: Mr. Brown
Investigating Officer: Mr. James
Investigating Officer: Ms. Mauldin*
*Ms. Dunn and Ms. Mauldin will be the current year’s Investigating Officers and assigned to new cases.
INFORMATION ITEMS AND ANNOUNCEMENTS
A. 2026 Renewals
The following renewal notices were emailed on November 6th :
7,175 Active Certificate Holders (licenses)
2,110 Inactive Status Registrants (unlicensed)
424 Retired Status Registrants
1,734 Firm Permits
11,443 TOTAL
B. State Board of CPAs of Louisiana Newsletters
Our Spring edition newsletter was emailed to all Active, Inactive and Retired CPAs on May 27, 2025 and our Fall edition was emailed on October 16, 2025, which included some renewal information.
C. CPA, CPA Inactive, CPA Retired, and CPA Firm Registrants as of October 23, 2025.
REPORTS ON CONFERENCES / MEETINGS
PSHRA LA Chapter 1st Quarterly Meeting
August 14, 2025
Baton Rouge, LA
Ms. Singleton attended.
PSHRA (Public Sector HR Association) Annual Conference
September 29-October 1, 2025
Cleveland, OH
Ms. Singleton attended.
LASERS Agency Open Forum
October 14, 2025
Ms. Singleton and Ms. Bunley attended virtually.
Louisiana Attorney General – Good Government Program
October 14, 2025
Baton Rouge, LA
Mr. Mouriz attended.
New Orleans Civil District Court – Conducting a Chain of Title
October 15, 2025
New Orleans, LA
Ms. Benefield and Ms. Singleton attended.
NASBA’s 118th Annual Meeting
October 26-29, 2025
Chicago, IL
Mrs. Hutchinson, Ms. Dunn, Mr. Brown, Mr. James and Ms. Benefield attended in person.
Ms. Singleton and Ms. Boudreaux attended virtually.
FUTURE MEETING / CONFERENCE DATES
PSHRA LA Chapter 2nd Quarterly Meeting
November 13, 2025
Baton Rouge, LA
Ms. Singleton plans to attend.
Louisiana Chapter of NIGP 2025 Educational Conference and Exposition
December 2-5, 2025
Lake Charles, LA
Ms. Singleton plans to attend.
Louisiana Secretary of State’s Office Records Management Training
December 10, 2025
Baton Rouge, LA
Ms. Benefield, Ms. Singleton, Ms. Boudreaux and Mr. Mouriz plan to attend.
NASBA 31st Annual Conference for Board of Accountancy Legal Counsel
March 24-26, 2026 (Tentative)
Austin, TX
Mr. Brown and Mr. Mouriz plan to attend.
NASBA 44th Annual Conference for Executive Directors and Board Staff
March 24-26, 2026 (Tentative)
Austin, TX
Ms. Benefield & Ms. Singleton plan to attend.
NASBA Western Regional Meeting 2026 (Includes Louisiana)
June 23-25, 2026 (Tentative)
Park City, UT
NASBA Eastern Regional Meeting 2026
June 9-11, 2026
Rio Grande, PR
NASBA’s Annual Meeting
October 25-28, 2026
Litchfield Park, AZ
UPCOMING BOARD OFFICE HOLIDAYS
November 11, 2025 Veterans Day
November 27, 2025 Thanksgiving Day
December 25, 2025 Christmas Day*
January 1, 2026 New Year’s Day*
*Note: The sitting Governor has at times declared additional holidays for Christmas and New Year’s. No information has yet been received to indicate whether these additional holidays will be declared this year.
NEXT BOARD MEETINGS
Future Board Meetings
Monday, January 12, 2026 and Tuesday January 13, 2026 had been previously reserved for the January meeting, but the dates were changed to Thursday January 8, 2026 and Friday January 9, 2026, to better meet the availability of the newly appointed Board Members. If an administrative hearing is necessary, a date will be determined.
April 2026 Board Meeting
Thursday April 23, 2026 and Friday April 24, 2026 were reserved for the April meeting. If an administrative hearing is necessary, a date will be determined.
July 2026 Board Meeting
Thursday July 30, 2026 and Friday July 31, 2026 were reserved for the July meeting. If an administrative hearing is necessary, a date will be determined.
EXECUTIVE SESSION MATTERS
In order to conduct an administrative hearing, 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 November 6, 2025 upon motion(s) made, as follows:
Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. James, the Board went into executive session on November 6, 2025 at 3:29 p.m.
Upon motion by Mrs. Lowe-Ardoin, seconded by Ms. Dunn, the executive session adjourned at 4:16 p.m.
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.
A. Consideration of Consent Orders – Multiple Files were Presented
(Investigating Officer Mr. B. Brown)
2025-46 2025-47 2025-48
2025-49 2025-50 2025-51
2025-52 2025-53 2025-55
2025-56 2025-57 2025-58
2025-59 2025-60 2025-61
2025-62 2025-63 2025-64
2025-65 2025-66 2025-67
2025-68 2025-69 2025-70
2025-71 2025-72 2025-73
2025-74 2025-75 2025-76
2025-78 2025-79 2025-80
2025-81 2025-82 2025-83
2025-84 2025-85 2025-87
2025-88 2025-89 2025-90
2025-91 2025-92 2025-93
2025-94 2025-95 2025-96
2025-97 2025-98 2025-99
2025-100 2025-101 2025-102
2025-103 2025-104 2025-105
2025-106 2025-107 2025-108
2025-109 2025-110 2025-111
2025-112 2025-113 2025-114
2025-115 2025-116 2025-117
2025-118 2025-119 2025-120
2025-121 2025-122 2025-123
2025-124 2025-125 2025-126
2025-128 2025-129 2025-130
2025-131 2025-132 2025-133
2025-134 2025-135 2025-136
2025-137 2025-138 2025-139
2025-140 2025-141 2025-142
2025-143 2025-144 2025-145
2025-147 2025-148 2025-149
2025-150 2025-151 2025-152
2025-154 2025-155 2025-156
2025-157 2025-158 2025-159
2025-160 2025-161 2025-162
2025-163 2025-165 2025-166
2025-167 2025-168 2025-169
2025-171 2025-172 2025-173
2025-174 2025-176 2025-178
2025-179 2025-180 2025-183
2025-184 2025-185 2025-186
2025-188 2025-189 2025-191
2025-192 2025-193 2025-197
2025-198 2025-199 2025-200
2025-201 2025-202 2025-203
2025-204 2025-205 2025-208
2025-209 2025-210 2025-211
2025-212 2025-213 2025-214
2025-217 2025-218 2025-219
2025-220 2025-221 2025-222
2025-227 2025-235
Upon motion by Mr. Dunn, seconded by Mr. James, the Board, by a vote of 6-0 approved the Consent Orders in this matter.
B. Files Recommended to be Closed with No Cause for Further Action
File No. 2021-42 File No. 2022-3 File No. 2023-41
File No. 2024-7 File No. 2025-14
Upon motion by Mrs. Mauldin, seconded by Mrs. Lowe-Ardoin, the Board found no cause for further action and officially closed the above files.
C. Files Recommended Closed with No Cause for Action
File No. 2025-54 File No 2025-77 File No. 2025-153
File No. 2025-159 File No. 2025-164 File No. 2025-170
File No. 2025-175 File No. 2025-187 File No. 2025-195
File No. 2025-215
Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. D. Brown, the Board found no cause for action and closed the above files.
D. Application to Become Licensed
Upon Motion by Mr. D. Brown, seconded by Mr. James, the Board, by a vote of 6-0 approved the application for Mr. Lyon to become a CPA pending confirmation that there are no outstanding matters in Louisiana.
E. Application to Become Licensed
The Board determined that Ms. Hall’s matter did not meet the criteria requiring Board action; therefore, no vote was necessary.
F. The Board accepted the reports made by each respective Investigating Officer on the status of their
investigative files and other reports on status of matters provided by Board staff.
Upon motion by Mrs. Lowe-Ardoin, seconded by Mr. James the Board accepted the above-described reports.
ADJOURNMENT
Thursday, November 6, 2025:
There being no further business to discuss, upon motion by Mrs. Lowe-Ardoin, seconded by Ms. Dunn and unanimously adopted, the meeting adjourned at 4:23 p.m. on November 6, 2025.
| Name | Certificate No. | Year Issued | Status |
|---|---|---|---|
| Scott Jude Comeaux | 17881 | 1986 | Active |
| Kevin Charles Cox | 26278 | 2009 | Active |
| Larry Gene Johnson | 9592 | 1974 | Active |
| Christopher Louis Hufft | 22828 | 2000 | Inactive |
| Name | Certificate No. | Year Issued | Status |
|---|---|---|---|
| Gary Russell Nelson | 29439 | 05/04/2022 | Active |
| Name | Credential Number | Certification Status |
|---|
| Roxenne Yi Jacob | 27410 | Active |
|---|---|---|
| Patrick William Suffern | 16048 | Active |
| Sandra Greene Whitehead | 21973 | Active |
| Name | Name |
|---|---|
| Tonya Alamond | Sarah Bonura |
| Madeleine Claire Boudreaux | Laura Madeline Businelle |
| Piush Choudhary | Ethan Dartez |
| Christopher Davis | Abigail Federroll |
| Adam France | Anna Gautreaux |
| Nicholas Goscha | Natalie Gunter |
| Lauren Hampton | William Healy |
| Grant Connor Hickingbottom | Luan Hoang |
| Luke Renard James | Jacob Kerr |
| Tobie Landry | Zachary LeBeouf |
| Arthur Abraham Lemann V | Jason Lyon |
| Gabrielle Elizabeth McDonald | George Henry Mercer |
| Benjamin Mollere | Anna Montanio |
| Megan Elizabeth Naquin | Ken Nguyen |
| Sean Quoc-Vuong Nguyen | Rachel Orr |
| Reagan Osborne | Kale Wayne Parks |
| Maggie Peltier | Christian Richard |
| Jamie Schexnaydre | Emily Simons |
| Lawren Thompson | Thi Tran |
| Thinh Duc Trang | Abigail Wertz |
| Emma Westbrook | Corinne Zemmer |
| Joe Zheng | Zijian Zhou |
| Name | Certificate Number | License Issue Date | City, State |
|---|---|---|---|
| Cody Arnaud | 30024 | 07/30/2025 | Austin, TX |
| Ashton Alan Kennedy | 30025 | 07/30/2025 | Walker, LA |
| Lakin Elizabeth Hawkins | 30026 | 07/30/2025 | Mandeville, LA |
| Christopher Davis | 30027 | 08/07/2025 | Metairie, LA |
| Madeleine Claire Boudreaux | 30028 | 08/07/2025 | Baton Rouge, LA |
| Abigail Federroll | 30029 | 08/07/2025 | New Orleans, LA |
| Zijian Zhou | 30030 | 08/07/2025 | Denham Springs, LA |
| Kaitlyn Bowlin Turnbull | 30031 | 08/07/2025 | Waco, TX |
| Jerri Anne Callahan | 30032 | 08/07/2025 | Gretna, LA |
| Kale Wayne Parks | 30033 | 08/07/2025 | Oakdale, LA |
| Emma Westbrook | 30034 | 08/07/2025 | New Orleans, LA |
| Megan Elizabeth Naquin | 30035 | 08/07/2025 | Denham Springs, LA |
| Adam France | 30036 | 08/07/2025 | Lafayette, LA |
| Sarah Bonura | 30037 | 08/07/2025 | Ponchatoula, LA |
| Mengviseth Prak Khuon | 30038 | 08/07/2025 | Terrytown, LA |
| Jamie Schexnaydre | 30039 | 08/08/2025 | Bentonville, AR |
| Arthur Abraham Lemann V | 30040 | 08/08/2025 | New Orleans, LA |
| Lauren Hampton | 30041 | 08/08/2025 | West Monroe, LA |
| Sean Quoc-Vuong Nguyen | 30042 | 08/08/2025 | New Orleans, LA |
| Ethan Dartez | 30045 | 08/11/2025 | New Orleans, LA |
| Cody Ryan Moore | 30047 | 08/18/2025 | Dallas, TX |
| Megan Weinmann | 30048 | 08/19/2025 | New Orleans, LA |
| Grant Connor Hickingbottom | 30049 | 08/19/2025 | Denham Springs, LA |
| Connor Haynes | 30050 | 08/21/2025 | Kenner, LA |
| Thinh Duc Trang | 30051 | 08/22/2025 | Marrero, LA |
| Amelie Zimmer Bond | 30052 | 09/02/2025 | Metairie, LA |
| Shelby Hughes | 30053 | 09/05/2025 | Marksville, LA |
| Kimberly Taylor | 30054 | 09/15/2025 | Covington, LA |
| Laura Madeline Businelle | 30055 | 09/18/2025 | New Iberia, LA |
| Piush Choudhary | 30058 | 09/22/2025 | Worcester, MA |
| Haley Rietschel | 30060 | 10/08/2025 | Covington, LA |
| Grant Edgar Cretin | 30062 | 10/13/2025 | Baton Rouge, LA |
| Luke Renard James | 30064 | 10/16/2025 | Baton Rouge, LA |
| William Michael Chemell | 30065 | 10/22/2025 | Metairie, LA |
| Christian Renee Richard | 30066 | 10/22/2025 | Lafayette, LA |
| Natalie Selene Gunter | 30067 | 10/22/2025 | Ponchatoula, LA |
| Luan Hoang | 30068 | 10/22/2025 | Baton Rouge, LA |
| Gabrielle Elizabeth McDonald | 30069 | 10/22/2025 | Marrero, LA |
| George Henry Mercer | 30070 | 10/22/2025 | Baton Rouge, LA |
| Janson C. Matte | 30071 | 10/22/2025 | Scott, LA |
| Rachel Orr | 30072 | 10/22/2025 | Calhoun, LA |
| Name | Certificate No. | Re-issue to Active Date |
|---|---|---|
| Mark Randall Robinson | 22400 | 07/30/2025 |
| Name | Certificate No. | Active Certification Reinstatement Date |
|---|---|---|
| Charlotte Katherine Wright | 24253 | 08/07/2025 |
| Amy W. Stricker | 25252 | 09/24/2025 |
| Name | Certificate No. | Issue Date | Original State |
|---|---|---|---|
| Christine Hurtado | 30043 | 08/08/2025 | TX |
| Matthew Lash | 30044 | 08/08/2025 | AL |
| Ashley Blair Hamilton | 30046 | 08/18/2025 | OK |
| Harland J. Hebert | 30056 | 09/22/2025 | TX |
| Courtney Nicole Hebert | 30057 | 09/22/2025 | TX |
| Aileen Yanlai Jiang | 30059 | 10/01/2025 | CT |
| Albert Lee Butler | 30063 | 10/16/2025 | GA |
| Name | Certificate No. | Issue Date | City, State |
|---|---|---|---|
| Merideth Wethern | 30061 | 10/08/2025 | New Orleans, LA |
| Grace-Anne Jones | 30073 | 10/23/2025 | Baton Rouge, LA |
| Firm Name | Firm Location | Firm Permit No. | Issue Date |
|---|---|---|---|
| Rick Robert CPA LLC | LA | 5806 | 08/07/2025 |
| FOCAL Advisory, LLC ** | LA | 5807 | 08/07/2025 |
| Briley Consulting Group LLC | LA | 5808 | 08/07/2025 |
| Tiffany E Ashley CPA LLC | LA | 5809 | 08/22/2025 |
| Ashley Hamilton CPA, LLC | LA | 5810 | 09/03/2025 |
| Sweet CPAs LLC | LA | 5811 | 09/22/2025 |
| Achilles D Williams CPA LLC | LA | 5812 | 09/22/2025 |
| PM Tax LLC | LA | 5813 | 09/22/2025 |
| Katy McClure, CPA, LLC | LA | 5814 | 10/01/2025 |
| Trevor P Bellard, CPA, CVA | LA | 5815 | 10/01/2025 |
| DRB CPA, LLC | LA | 5816 | 10/23/2025 |
| Firm Name | Firm Location | Firm Permit No. | Issue Date |
|---|---|---|---|
| George E. McGovern III, CPA | Shreveport | 2835 | 10/09/2025 |
| Firm Name | Firm Permit No. | Previous Firm Name | Issue Date |
|---|---|---|---|
| IKTP, LLC * | 5651 | Mary Young, CPA, LLC | 07/28/2025 |
| Parish CPAs + Business Advisors, LLC * | 5658 | Jeromy T Bourque CPA, LLC | 08/12/2025 |
| Matthews Accounting Group, CPAs, LLC | 4552 | Matthews, Beatty & Company, CPAs, LLP | 08/12/2025 |
| Firm Name | Firm Permit No. | Issue Date |
|---|---|---|
| M. Carlene Dumas | 3650 | Prior to LAA |
| 2025 | 2024 | 2023 | 2022 | |
|---|---|---|---|---|
| Engagement Reviews | 25 | 21 | 17 | 35 |
| Pass | 21 | 17 | 12 | 26 |
| Pass w/def. | 2 | 4 | 2 | 8 |
| Fail | 2 | 0 | 3 | 1 |
| System Reviews | 39 | 64 | 35 | 55 |
| Pass | 30 | 57 | 34 | 52 |
| Pass w/def. | 8 | 6 | 1 | 3 |
| Fail | 1 | 1 | 0 | 0 |
| Grand Total | 64 | 85 | 52 | 90 |
| Engagement Reviews – Pass | 39 | 32 | 24 | 49 |
| No. PROC Meetings during calendar year | 5 | 6 | 5 | 8 |
|---|
| Since 7/28/25 (Last Meeting Reported) | Calendar Year Jan. 2025 | Calendar Year Jan. 2024 | Calendar Year Jan. 2023 | Calendar Year Jan. 2022 | |
|---|---|---|---|---|---|
| # Practice Restrictions | 1 | 3 | 2 | 1 | 5 |
| # Extensions | 2 | 9 | 6 | 12 | 15 |
| # Year End Changes | 0 | 0 | 0 | 1 | 0 |
| # First Fail Letters | 2 | 8 | 6 | 5 | 12 |
| Name | Certificate No. |
|---|---|
| Lynne Campo Bird | 18446 |
| Alisha Bujol Bourgoyne | 24583 |
| Daniel Francis Burns | 25877 |
| David Scott Chategnier | 25565 |
| Phillip Troy Courville | 20676 |
| Amy Diane David | 19983 |
| Jonathan Colby Domingue | 22534 |
| Berta Galicia | 28810 |
| Phillip Jude Garzotto | 18796 |
| Leslie Aymond Hatchett | 25233 |
| Fallon Foti Kallenberger | 28071 |
| Marc Steven Katsanis | 23277 |
| Courtney A. LaBorde | 27079 |
| Joey Anthony Landry | 27456 |
| Chasity Sibille Lavergne | 28888 |
| Pamela Engelke Mosley | 18595 |
| Rachel Denise Neal | 26368 |
| Blake Matthew Nichols | 28281 |
| Edward B. O’Connor | 21424 |
| Donald E. Rosenberg | 18206 |
| Christin Vilardo | 24924 |
| Mark Paul Wamsley | 11739 |
| Robin Elaine Welch | 24187 |
| William Blake Wright | 29217 |
| Tammy Tullis Yandle | 22203 |
| Name | Certificate No. |
|---|---|
| J. Adam Judice | 25464 |
| Chelsie Walters | 28356 |
| 2025 | 2024 | 2023 | 2022 | 2021 | ||
|---|---|---|---|---|---|---|
| Registered | Registered | Difference | Registered | Registered | Registered | |
| Active | 7,175 | 7,205 | -30 | 7,267 | 7,287 | 7,446 |
| Inactive | 2,110 | 2,249 | -139 | 2,531 | 2,608 | 2,627 |
| Retired | 424 | 401 | +23 | 378 | 322 | 271 |
| Firms | 1,734 | 1,787 | -53 | 1,845 | 1,863 | 1,923 |
| TOTAL REGISTERED | 11,443 | 11,642 | -199 | 12,021 | 12,080 | 12,267 |