Business Meeting Minutes Tuesday, May 5, 2026 - State Board of Public Accountancy

Via Google Meets Teleconference

MEMBERS IN ATTENDANCE:
Jeff Wilson II, Chair
Pamela Gray
Joan Pratt
Michelle Sotka
Jeffery Lawson
Kevin Harris
ABSENT MEMBER:
None
DLLR OFFICIALS/STAFF:
Christopher Dorsey, Executive Director
Robert Pambianco, Legal Counsel
Sharron McNeill, Office Supervisor
Shemirra Massie, Administrative Officer I
Kausar Syed
OTHERS PRESENT:
Marybeth Halpern, MACPA
Rebekah Olson, MACPA

The May 5, 2026, Maryland Board of Public Accountancy meeting was called to order at 9:04 a.m. by Mr. Jeff Wilson II, Chair.
Approval of Minutes
The Board reviewed the April 7, 2026 meeting minutes. Upon a motion (I) by Mr. Lawson and seconded by Ms. Sotka, the Board unanimously approved the April 7, 2026 meeting minutes as presented.

Chairman’s Report
Jeff Wilson II
Chairman Wilson reported that the Board continues reviewing matters related to the PEEC exposure draft concerning alternative practice structures. Although the public comment period has closed, the Chair advised that the Board intends to continue discussions and analysis on the subject during upcoming meetings in order to further evaluate the Board’s perspective and understanding of the proposed changes.
The Chair also reported that the Complaint Committee is continuing its review of Board complaint processes and procedures. He stated that the ongoing effort is intended to improve clarity and consistency regarding how complaint matters are handled when conflicts or procedural questions arise.
Executive Director’s Report
Christopher Dorsey
The Executive Director advised the Board that a hearing originally scheduled on the agenda had been postponed. He explained that notice of the postponement was received late Friday afternoon, after the agenda materials had already been distributed and posted publicly.
Mr. Dorsey next announced that the CPA pathways legislation had officially been signed into law. He thanked MACPA for its assistance and advocacy throughout the legislative process.
Mr. Dorsey advised that the next step involves determining whether amendments to the Board’s regulations are necessary in order to implement the legislation. He stated that he and Board counsel, Mr. Robert Pambianco, would be meeting with the Department’s legislative team later in the week to review the matter.
Chairman Wilson requested clarification regarding the regulatory process and public comment requirements associated with new legislation and possible COMAR changes.
Mr. Pambianco explained that the Department routinely reviews newly enacted legislation following the legislative session to determine whether existing regulations require revision. He stated that if regulatory amendments are necessary, draft revisions would first require Board approval and would then proceed through the State’s regulatory review process, including review by the Secretary’s Office and Governor’s Office before publication in the Maryland Register.
Mr. Pambianco further explained that publication of a proposed regulation triggers a public comment period, generally lasting approximately thirty days, during which interested parties may submit comments regarding the proposed changes. Following the close of the comment period, the Board would take final action on the proposed regulations.
Mr. Pambianco noted that, at the present time, it remains undetermined whether any regulatory amendments will be required to implement the legislation.
Exam Appeals
There were zero (0) Exam Appeals.
Committee Reports
The Board reviewed the following committee reports for May 2026:
Education Committee – May

Transfer Grade Approvals:

Alaska – 1
Delaware – 1
Florida – 1

Transfer Grade Denials:

Licensing (Experience) Committee – May

Original License Applications:

9 approved
0 denied

Reciprocal License Applications:

2 approved

Virginia – 1
New York – 1

0 denied

Firm Permits – May

0 firm permits approved
0 firms closed

Peer Review Committee – May

2 newly enrolled firms
2 peer reviews accepted
0 first-time passes with deficiencies
0 first-time failures
1 firm dropped or terminated

Upon a motion (II) by Ms. Pratt and seconded by Mr. Lawson, the Board unanimously approved the committee reports as presented.
Unfinished Business
AICPA PEEC Exposure Draft – Alternative Practice Structures
The Chair noted that the Board would continue discussions regarding the AICPA PEEC exposure draft related to alternative practice structures. He advised that MACPA had submitted comments during the exposure draft comment period and invited Ms. Rebekah Olson to provide additional information regarding MACPA’s activities.
Chairman Wilson stated that, although the Board did not submit formal comments before the deadline, the matter remains under active review and will continue as an agenda item during future meetings.
No formal action was taken.
New Business
None.
Correspondence
None.
MACPA Report to the Board
Rebekah Olson
Ms. Olson reported that the CPA pathways legislation was officially signed into law during the previous week’s bill signing ceremony. She stated that MACPA has already begun receiving significant questions from students and CPA candidates regarding implementation of the new pathways and how the changes may affect individuals currently in the licensure process.
Ms. Olson emphasized the importance of providing timely guidance and clarity to applicants and candidates. She suggested that the Board consider publishing updated FAQs, website guidance, or electronic communications to assist candidates as implementation progresses, particularly in advance of upcoming graduations and application cycles.
Mr. Pambianco reiterated that the Department is currently reviewing the legislation to determine whether any regulatory revisions are necessary and noted that the review process is standard following enactment of new legislation.
Ms. Olson stated that MACPA intends to continue collecting common questions from students and candidates and will share that feedback with the Board to assist with implementation efforts.
Ms. Olson also reported that MACPA and Coastal Peer Review have continued discussions regarding peer review reporting and educational programming. She noted that a post-implementation webcast regarding the new quality management standards would soon be offered for peer review participants.
Ms. Olson next discussed national initiatives currently underway through the AICPA, including the “Profession Ready” initiative, which focuses on identifying the evolving skill sets needed within the accounting profession as firms adapt to artificial intelligence, alternative practice structures, and changing business environments. She explained that the initiative aims to develop competency frameworks and educational resources for firms and professionals.
Ms. Olson also reported that the AICPA, in coordination with state societies, is launching a national CPA trust campaign intended to strengthen public awareness of the CPA profession and highlight the value and relevance of CPA licensure.
Finally, Ms. Olson advised the Board that MACPA is celebrating its 125th anniversary and invited Board members to attend the anniversary celebration scheduled for June 18, 2026.
Chairman Wilson thanked Ms. Olson and MACPA for their leadership and advocacy regarding CPA pathways legislation. He emphasized the importance of modernizing pathways into the profession in order to strengthen the CPA pipeline and support future professionals entering the field.
Chairman Wilson further stated that the Board intends to prioritize website clarity and FAQs regarding the new pathways legislation in order to assist applicants and candidates during implementation.
Mr. Dorsey confirmed that staff would work on updating the Board website and developing a newsletter or additional communications to provide guidance regarding the legislation and related FAQs.
Public Questions and Comments
None.
Closed Session
Upon a motion (III) by Mr. Kevin Harris and seconded by Ms. Gray, the Board voted to move into closed session pursuant to the Maryland Open Meetings Act in order to protect confidential attorney-client communications and licensing information shielded by the Maryland Public Information Act at 9:30 a.m. The purpose of this session was to protect confidential attorney-client communications and licensing information shielded by the Maryland Public Information Act in regards to an application disclosure (as permitted by Sections 3-305(b)(7) and (b)(13) of the Open Meetings law), as well as to receive the Complaint Committee Report and approve the minutes of its April closed session, administrative functions not subject to the Open Meetings law pursuant to Section 3-103(a)(1)(i) of the General Provisions article. Topics of Discussion: application disclosure, minutes of the April closed session, complaint committee report. Actions taken: the Board voted to allow an application to proceed and approved the complaint committee report and the April closed session minutes.
Return to Open Session
Following the closed session, the Board returned to open session.
Upon a motion (IV) by Mr. Harris and seconded by Ms. Sotka, the Board adjourned the meeting.

The meeting adjourned at 10:31 a.m.
NEXT MEETING:
Tuesday, June 2, 2026
Via Google Meets teleconferencing at 9:00 a.m.
_________ With corrections ____x____ Without corrections

Signature on file                                                                                 6/17/2026
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Chairman                                                                                              Date