ARIZONA STATE BOARD

OF ACCOUNTANCY

NOTICE OF MEETING

100 North 15th Avenue, Suite 165 Phoenix, Arizona 85007

Phone (602) 364-0804 Fax (602) 364-0903

www .azaccountancy.gov

OF THE ARIZONA STATE BOARD OF ACCOUNTANCY'S TAX ADVISORY COMMITTEE

Pursuant to A.RS. § 38-431 .02, notice is hereby given to the members of the Arizona State Board of Accountancy's Tax Advisory Committee and to the general public, that the Tax Advisory Committee will hold a meeting open to the public on Monday, May 23, 2016, at 9:30 a.m. The meeting will be held at the Board's office, located in Suite 165 at 100 N. 15th Avenue, Phoenix, Arizona. One or more members of the Committee may participate in the meeting by telephonic communications.

The meeting is open to the public. However, during the course of the meeting, the Committee, upon a majority vote of a quorum of the members, may, when necessary, hold an executive session pursuant to A.RS. § 38-431.03(A)(2) and or (3) as indicated on the Committee agenda. The executive session is not open to the public.

Information concerning the Committee's Agenda for the meeting, including a copy of the Agenda and any amendments, can be obtained at the Board offices, or by calling the Board at 602-364-0804. The Agenda is subject to change up to 24 hours prior to the meeting. Agenda items are noted by number and letter for convenience and reference. The Committee may address the agenda items in any order within the time frame indicated, and may set over matters to a later time when necessary. The Committee reserves the right to change the order of items on the agenda, except for matters set for a specific time.

Title II of the Americans with Disability Act (ADA) prohibits the Committee from discriminating on the basis of disability in its public meetings. Persons with a disability may request a reasonable accommodation, such as a sign language interpreter, by contacting the Assistant Director at 602-364-0804. Requests should be made as early as possible to allow time to arrange the accommodation.

Posted : May 16, 2016 on www.azaccountancy.gov

ARIZONA STATE BOARD OF ACCOUNTANCY

Valli Goss Assistant Director of Regulation & Compliance

The Americans with Disabilities Act: Persons with disabilities may request reasonable accommodations, such as sign language interpreters. Requests shou ld be made as early as possible to allow t ime to arrange the accommodation .

This document is available in alternative format upon request.

The Americans with Disabilities Act: Persons with disabilities may request reasonable accommodations, such as sign language interpreters. Requests should be made as early as possible to allow time to arrange the accommodation.

This document is available in alternative format upon request.

TAX ADVISORY COMMITTEE MEETING AMENDED AGENDA

May 23, 2016 – 9:30 a.m. The Chairperson reserves the right to change the order of items on the agenda, except for public hearings set for a specific time. During the meeting and upon a vote of the majority of a quorum, the Committee may go into executive session to obtain legal advice from the Board’s attorney(s) pursuant to A.R.S. § 38-431.03(A)(3) on any item on the agenda. Upon a vote of the majority of a quorum, the Committee may also go into executive session pursuant to A.R.S. § 38-431.03(A)(2) on agenda items IV.B., VI.A., VII.A., and IX. to discuss or consider records exempt by law from public inspection, including the receipt and discussion of information or testimony that is specifically required to be maintained as confidential by state or federal law. All meeting attendees whose presence is not required in an executive session will be required to leave the meeting room during executive session. Any legal action will take place in open session. I. CALL TO ORDER

II. CALL TO THE PUBLIC

The Committee may make an open call to the public during the meeting, subject to reasonable time, place and manner restrictions, to allow individuals to address the Committee on any issue within its jurisdiction. Pursuant to A.R.S. § 38-431.01(H), members of the Committee are not allowed to discuss or take legal action on matters raised during an open call to the public unless the matters are properly noticed for discussion and legal action. However, the Committee may ask staff to review a matter or may ask that a matter be placed on a future agenda.

III. DECLARATION OF CONFLICTS OF INTEREST

IV. DISCUSSION, AMENDMENT AND APPROVAL OF MINUTES A. Discussion and approval of Open Session Minutes from the April 25, 2016 meeting. B. Discussion and approval of Executive Session Minutes from the April 25, 2016

meeting.

V. LEGAL ADVICE REGARDING THE BOARD’S IMMUNITY STATUTE, A.R.S. § 32-704, AND ARIZONA’S OPEN MEETING LAW, A.R.S. §§ 38-431.01 TO 38-431.09

ARIZONA STATE BOARD OF ACCOUNTANCY

100 North 15th Avenue, Suite 165 Phoenix, Arizona 85007

Phone (602) 364-0804 Fax (602) 364-0903

www.azaccountancy.gov

Tax Advisory Committee Agenda May 23, 2016

Page 2

VI. REVIEW, DISCUSSION AND POSSIBLE ACTION OF THE FOLLOWING FILES:

A. Initial Analysis Files: Upon a vote of the majority of a quorum, the Committee may go into executive session pursuant to A.R.S. §§ 38-431.03(A)(2) and 32-749(D), to review documents and records regarding the complaint and investigation, and to discuss the details of the complaint and initial analysis of the following files: 1. File No. 2016.069

Case Status Report on Initial Analysis

2. File No. 2016.070 Case Status Report on Initial Analysis

3. File No. 2016.084 Case Status Report on Initial Analysis

4. File Nos. 2016.108 and 2016.109 Case Status Report on Initial Analysis 5. File Nos. 2016.113 and 2016.114

Case Status Report on Initial Analysis

6. File Nos. 2016.119 and 2016.120 Case Status Report on Initial Analysis 7. File Nos. 2016.147, 2016.148 and 2016.149

Case Status Report on Initial Analysis VII. UPDATE ON COMMITTEE CASES, INVESTIGATIONS AND RELATED MATTERS

Pursuant to A.R.S. §§ 38-431.03(A)(2) and 32-749(D), any discussion of information and/or testimony required by A.R.S. § 32-749(D) to be kept confidential may be held in executive session. A. Review, discussion and possible action of the following files:

File Registrant Name* Conflicts 2013.031 Semple, Brian Francis 2013.032 Semple, Robert M. 2015.020 Semple, Marchal & Cooper 2015.021 Pelliccio, PJ 2015.099 White, Tiffany 2015.100

White, Tiffany 2016.033 Stadtmueller, Roger

2016.039 Lange, Sylvin

Tax Advisory Committee Agenda May 23, 2016

Page 3

2016.042 White, Tiffany 2016.043 White, Tiffany 2016.044 Wengert, Trace 2016.045 Wengert, Trace, CPA, PLLC 2016.055 2016.069 2016.070 2016.075 White, Tiffany 2016.076 White, Tiffany 2016.077 White, Tiffany 2016.083 Handwerk, Richard 2016.084 2016.085 White, Tiffany 2016.095

2016.105 White, Tiffany, CPA, PLC 2016.107 H & S Accounting, LLC 2016.108 2016.109 2016.110 White, Tiffany 2016.111 White, Tiffany, CPA, PLC 2016.113 2016.114 2016.117 White, Tiffany 2016.118 White, Tiffany, CPA, PLC 2016.119 2016.120 2016.128 2016.129 2016.130 2016.131 S. Rodis 2016.132 S. Rodis 2016.133 S. Rodis 2016.143 2016.144 2016.145 2016.146 2016.147 2016.148 2016.149 2016.150 White, Tiffany, CPA, PLC 2016.154 Handwerk, Richard, PLLC

* The name of a registrant appears only when an investigation file has been opened pursuant to A.R.S. § 32-742.01.

Tax Advisory Committee Agenda May 23, 2016

Page 4

VIII. REVIEW, DISCUSSION AND POSSIBLE ACTION REGARDING VACANCY ON COMMITTEE A. Letter of Interest and Resume from David R. Baldwin, CPA

IX. REVIEW AND DISCUSSION OF COMPLAINT AGING REPORT

A. Board staff to provide an update to Committee members regarding possible changes in procedures for filing requests for hearings at the Office of Administrative Hearings.

X. BOARD STAFF REPORT

Board staff may report on personnel changes, staff activities, projects, and other items that affect the Board and/or Committee operations. A. New Assistant Director – Regulation and Compliance, Valli Goss B. Status of filling Program Project Specialist II position

XI. SUMMARY OF CURRENT EVENTS

XII. IDENTIFICATION OF FUTURE MEETING AGENDA ITEMS XIII. ADJOURNMENT