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Business Meeting Minutes September 1, 2026 - State Board of Public Accountancy

Via Google Meets Teleconference

MEMBERS
IN ATTENDANCE: Jeffrey Lawson, Chair
Pamela Gray
Joan Pratt
Michelle Sotka
Sylvia Anderson

ABSENT MEMBER: Kevin Harris

DLLR OFFICIALS/STAFF: Christopher Dorsey, Executive Director
Robert Pambianco, Legal Counsel
Sharron McNeill, Office Supervisor
Shemirra Massie, Administrative Officer I
John Dove, Commissioner
Andrew Friel, Labor Staff
Aajah Harris, Labor Staff

OTHERS PRESENT: Kristin Ruben, MACPA
Rebekah Olson, MACPA
Kausar Syed

Mr. Jeff Lawson was nominated to be temporary Chairman until a vote can be made at the next Board meeting in October 2026.

Call to order

The September 1, 2026, Maryland Board of Public Accountancy meeting was called to order at 9:03 a.m. by Mr. Jeff Lawson, Temporary Chairman.
Upon a motion (I) by Ms. Sotka and seconded by Ms. Pratt, the Board unanimously voted to accept the June 2026 and August 2026 meeting Minutes.

Chairman’s Report

No Report

Executive Director’s Report

Mr. Dorsey reminded the Board that the October meeting will be held at Howard Community College and that more details will be coming soon. Also, Mr. Dorsey made the Board aware that Board elections will be taking place during the October meeting.

Exam Appeals

There were zero (0) Exam Appeals

Committee Report Numbers

The Board reviewed the following committee reports for August 2026:

  • Transfer Grade Approvals:
    • 0
  • Transfer Grade Denials:
    • 0
  • Original License Applications:
    • 14 approved
    • 0 denied
  • Reciprocal License Applications:
    • 1 approved
      • Georgia – 1
    • 0 denied
  • 0 firm permits approved
  • 0 firms closed
  • Peer Review:
  • 1 newly enrolled firms
  • 3 peer reviews accepted
  • 0 first-time passes with deficiencies
  • 1 first-time failures
  • 0 firm dropped or terminated

Upon a motion (II) by Ms. Sotka and seconded by Ms. Pratt, the Board unanimously voted to accept the committee reports.

Unfinished Business

AICPA PEEC Exposure Draft – Alternative Practice Structures
The Board continues to monitor the NASBA and AICPA Professional Ethics Executive Committee (PEEC) Exposure Draft on Alternative Practice Structures as an ongoing agenda item. The Chair noted that the item remains on the Board's docket for continued observation and that there were no new developments requiring discussion at this time. No Board members requested further discussion, and no action was taken.
New Business
The October 6 Board meeting will be held at Howard Community College (HCC), and the Board expressed enthusiasm about the upcoming meeting and opportunity to engage with the college community. Also, the Board decided to hold off on Board Elections until the October meeting.
Upon a motion (III) by Ms. Gray and seconded by Ms. Pratt, the Board unanimously voted to defer the board elections to the October 2026 meeting.

Correspondence

None

MACPA Report to the Board
Rebekah Olson provided an update on recent and upcoming activities of the Maryland Association of CPAs (MACPA).

  • Student Leadership Academy: The MACPA Student Leadership Academy was held at the University of Baltimore and was a successful event, with more than 30 students representing 18 colleges from across Maryland. There was significant interest and excitement among students regarding the new CPA pathway recently established in Maryland.
  • Ethics Course Requirements: Ms. Olson reported that MACPA has received an increased number of questions regarding the ethics course requirements following the July 1 deadline. Under the current requirements, applicants can no longer rely on the previous grandfather provisions and must complete an ethics course specifically focused on business or accounting ethics. Ms. Olson noted that the Maryland Board of Accountancy website may not yet fully reflect the updated requirements, which has created some confusion. MACPA is also updating its website resources regarding the licensure process and plans to have those materials updated by the October 1 deadline.
  • AICPA/NASBA CPE Task Force: Ms. Olson briefed the Board on the joint AICPA and NASBA CPE Task Force established earlier this year to evaluate the current continuing professional education (CPE) framework and determine whether it continues to meet the needs of the evolving accounting profession. The task force is examining the knowledge and capabilities CPAs need throughout their careers, as well as how model regulations can be better aligned with the profession and consistently enforced and measured, with public protection remaining the primary objective. A third-party research firm is assisting with the project.

Two surveys are expected to be launched in the coming weeks. One survey will seek input from CPAs, with NASBA working with state boards to distribute it, while the second will solicit feedback from regulators and other stakeholders, including business users of financial information. The task force is expected to issue an exposure draft by the end of the year.

  • October 6 Board Meeting: Ms. Olson expressed enthusiasm about the upcoming October 6 meeting at Howard Community College and the opportunity for the CPA Board and MACPA Foundation Board to meet concurrently and then engage with students. She noted that MACPA is pleased to provide an opportunity for Board members from both organizations to interact and participate in a student-focused event following the meetings.
  • CPA Swearing-In Ceremony: Ms. Olson announced that the next CPA Swearing-In Ceremony is scheduled for November 18. Invitations are expected to be distributed shortly to newly licensed CPAs.

Ms. Olson concluded by noting that there are many positive developments underway for the accounting profession and expressed enthusiasm about the continued progress and upcoming activities.

Public Questions and Comments

Mr. Jeff Wilson reminded the Board that the NASBA Annual Conference was coming up on October 25, 2026. He also urged the Board to take a look at NASBA’s new proposed bylaws.

Closed Session

Upon a motion (IV) by Ms. Sotka and seconded by Ms. Gray, the Board voted to move into closed session at 9:32 am via a Google Meets teleconference, where log-in information was only provided to Board members and staff.
Persons present: Lawson, Sotka, Pratt, Gray, Anderson, and Harris (members), as well as Dorsey, McNeill, and Massie (Staff), and Pambianco (counsel).
Topics of Discussion: application disclosure, minutes of the June closed session, and complaint committee report. Actions taken: the Board voted to postpone approval of the minutes, approve the complaint committee report, and seek more information on an application.

Return to Open Session

Upon a motion (V) by Ms. Sotka and seconded by Ms. Gray, the Board unanimously approved the motion made during the Closed Session.
Upon a motion (VI) by Ms. Sotka and seconded by Ms. Pratt the Board adjourned the meeting at 9:51 AM
NEXT MEETING:
Tuesday, October 6, 2026
In person at Howard Community College at 10:00

_________ With corrections ____x______Without corrections


Signature on file 10/14/2026
____________________ ________________________
Chairman Date