[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6181496,"mediaKeyId","5112889-56077f0d6cca5a570525db3eb8224dc1","parentId",5112889,"title","Board approves some CPE and exam-score extensions, denies others","audioSeconds",1484,"startMs",1396000,"endMs",2880000,"viewUrl","/Search/View?dp=1&key=5112889-56077f0d6cca5a570525db3eb8224dc1&start=1396&end=2880","thumbnailUrl","https://assets.pipeline.soar.com/5112889-56077f0d6cca5a570525db3eb8224dc1/thumbnail_1396000.jpg","articleUrl","/articles/6181496/Connecticut/Board-approves-some-CPE-and-exam-score-extensions-denies-others","mediaUrl","https://secure.pipeline.soar.com/6181496-44693b66d367732fff1c494337760570/orig.mp4?Expires=1770923367&Signature=bG3OdSjPsxezNjixoXc~YXJsuC5ozodkl0BeFgdhoOGNs73SAH29kfRe-Ky1BK58WFbFb3Xt-rjKUvtDIIkHcq75TCtup-FcVZY91WK-HSYOIPMEGLjYnbMc8zlI1WVp8RhsotYXw~s3wkRDSDDXSmUi6bVLG0z0XQ5SNwZwc7lTmYFOWn1Xa2EtPwdSHXMLGEYT1nhbO935ZY5TRk0GeU6CMvGOt6JAToYbBdrUfNRGQBpTXZfpqhWljYOK8c~eRkyprHPYbbi8kbu3MYhWGXOa6FCmulvdr86AjPLuVEtS3ASHUzyjxjX~EkOXXKIM3WC15rtSzYmQg7O-TyCLXw__&Key-Pair-Id=KUT5TJCACFTXG","author","Consumer Protection Department","date","2025-07-01T16:03:40Z","article","The Connecticut State Board of Accountancy considered multiple requests to extend continuing professional education (CPE) deadlines and to extend CPA exam credit expirations tied to COVID-era universal extensions.

CPE extension decisions included:
- Approval for Michael Vincent Adams: extension through Sept. 30, 2025 (good cause).
- Denial for Linda Hansen Blackburn: requested extension through Dec. 31, 2025; board denied the request after members said work schedules and prior notice did not meet the board’s good-cause practice.
- Approval for Robert Zidane (medical reasons): extension through Aug. 15, 2025.
- Approval for Michael Fino: extension through Aug. 31, 2025 (added to the agenda and approved by motion).
- Denial for Steven Hintz (moving-related reason): denied by the board; members said relocation is not typically treated as good cause and the timeline suggested advance notice should have been possible.

On exam-credit extension requests (owing in part to the universal extensions tied to pandemic-era testing disruptions), the board also took several actions:
- Approved an extension for a foreign-educated candidate listed in materials with variable name renderings (show/ambadi) to Sept. 30, 2025; staff said the candidate still needs AUD and provided medical documentation to support the request.
- Approved an extension for Joshua Budwitz to late August 2025 after the candidate reengaged with testing and sat for a section whose score will not be released until mid-July; several members expressed that further extensions beyond August would not be entertained if unmet.
- Approved an extension for Anisha Mamdina (reg. spelling corrected in materials) to Sept. 30, 2025; staff said she intends to sit for AUD before a ticket-to-sit expiration in August.
- Approved an extension for Joseph Osborne to Dec. 31, 2025 for family/medical reasons; staff said the candidate’s remaining part is BEC and scheduling information was not provided in the public record.

DCP staff explained many requests arise because universal and pandemic-related relief that extended exam credit expirations will expire on June 30. Staff said it has received a higher-than-normal volume of extension requests as candidates finish interrupted testing schedules. Board members noted some candidates had previously received extensions and cautioned that the board expects candidates to complete remaining exam parts within the new extension windows.

Where board members found that letters or documentation predated the work disruption or showed opportunity to take CPE earlier, they voted to deny. Several motions were made and adopted by voice vote; the transcript records “ayes have it” for approvals and denials but does not include a roll-call tally for each vote.

Board members asked DCP staff to continue to apply the board’s existing good-cause standard, remind candidates and firms of renewal portal notices and to coordinate outreach so licensees understand firm-permit and renewal requirements.","mediaType","Video","parentTitle","State Board of Accountancy 2025.07.01 Meeting Recording","oneSentenceSummary","The board reviewed CPE extension waiver and exam-credit extension requests: it approved extensions for several applicants citing good cause or medical reasons and denied other requests where the board found insufficient good cause.","taxTitle","Consumer Protection Department, Departments and Agencies, Organizations, Executive, Connecticut","taxId",15725,"location","Connecticut","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6181501,"State board approves two settlement agreements; Markham LLP to pay $125,000",471,3309000,3780000,"/Search/View?dp=1&key=5112889-56077f0d6cca5a570525db3eb8224dc1&start=3309&end=3780","https://assets.pipeline.soar.com/5112889-56077f0d6cca5a570525db3eb8224dc1/thumbnail_3309000.jpg","/articles/6181501/Connecticut/State-board-approves-two-settlement-agreements-Markham-LLP-to-pay-125000","https://secure.pipeline.soar.com/6181501-936b76b216bd167522be7a88cacf6111/orig.mp4?Expires=1770923367&Signature=eJexW0BA~tNBTCXQUSAVPQlEjyyPI5eZa8t0VymdG9B-~nAwrcTCFeKgcmxWI-EUNk~gVifcPB2cNK9i68UyDImcEsRmHDMB5FPt1qZwCm0qulhT1~v2uAJx-EDHgV-4W8IyGXQPQ0qQGKW2tEPkZttwA~ViAFSpbo9xKfsNO18~ELYe5Tpfs3ZBgso5jY1NuTfXga7PqVJ0zG8PPCzteLGBbgieDlutDa9edUL9G3rko6atuQNl1Z64WI7YX0TmZpYtliGaF-sH-evX10YeyboRkm4Ey2Uc4cL0ybMYPYpMQm4rbf~G4IKwXgVVe6Xg6X8sMDQ4Sx1OLs2udErsOg__&Key-Pair-Id=KUT5TJCACFTXG","The Connecticut State Board of Accountancy accepted two settlement agreements for separate investigations during its meeting.

In case 2024‑47, DCP staff said Margaret Pearl Douglas operated a Connecticut office under Cannaville Consulting LLC without obtaining a firm permit, in violation of state statutes governing use of the CPA title and firm permits. Kat, a DCP staff member, said Douglas had been licensed in Connecticut in November 2016, formed Cannaville Consulting LLC in January 2017 (dissolved in December 2024), later moved to New York and formed Pearl Douglas, CPA Services, PC. Staff said Douglas cooperated, expressed remorse and told investigators she did not know the firm-permit requirement. The settlement requires Douglas to pay a $1,000 penalty. The board voted to approve the settlement.

In a separate matter (case 2023‑36), the board approved a settlement with Markham LLP stemming from lengthy SEC and PCAOB orders that found quality-control failures in the firm’s audits of special-purpose acquisition companies (SPACs) beginning in 2020. Kat told the board the firm neither admitted nor denied the findings in the federal orders but consented to the orders’ terms. DCP staff said the firm demonstrated Connecticut nexus in audit work and has implemented extensive remedial measures since September 2022.

Under the settlement the board approved, Markham will comply with the undertakings in the SEC and PCAOB orders, disseminate a copy of the settlement to current and identified former personnel who are licensed in Connecticut or worked in Connecticut offices (some personnel transferred to CBIZ after a merger), and pay a $125,000 fine. Kat noted the settlement does not add a separate CPE requirement because Markham already required relevant audit staff to complete SPAC-related CPE and provided completion records.

Tim, the board adviser on the case, said he was comfortable the settlement addressed root causes and remedial actions. One board member declared a conflict and abstained from the Markham vote. The board approved both settlements.","The board accepted settlement agreements for two investigations: Margaret P. Douglas agreed to a $1,000 penalty for operating a Connecticut CPA practice without a firm permit; Markham LLP consented to terms tied to SEC and PCAOB orders and agreed to pay $125,000 and comply with undertakings.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6181506,"New Connecticut CPA pathway law takes effect Oct. 1; board to form working group to write regulations",180,270000,450000,"/Search/View?dp=1&key=5112889-56077f0d6cca5a570525db3eb8224dc1&start=270&end=450","https://assets.pipeline.soar.com/5112889-56077f0d6cca5a570525db3eb8224dc1/thumbnail_270000.jpg","/articles/6181506/Connecticut/New-Connecticut-CPA-pathway-law-takes-effect-Oct-1-board-to-form-working-group-to-write-regulations","https://secure.pipeline.soar.com/6181506-f473480d10663cfdb53e95c074f957d4/orig.mp4?Expires=1770923367&Signature=aQU1f2~r4BUw-Rxsrp-KR-FZcL9jZrMizBGDJFJ5mPqqBv1TbDXc22N5kEqX~dfmN~xdg3JcgKa3iHqFOEvh3mFgrPpzDrIJWDRRZcDZT~Fk~C9ydkvwTn~62Dp0aW7K0S0wi4rD2G1ULZLrb8typ5hgasLX~qfU23~sXZ-~I~LAS3d6JStu5M8jYr4hWpDo8rd6dsyrtc3iov-JVNswIPQ4OiqBoXuHPKCWxZe7y3MRoXc3zXO1KQ7j3q68sKR~fDSZtJXbtqiKzaGwxB5T~nTE6nR--GWp~FFnxFKtjjkJYMp0qYQCtJA9fM0fBETH7c16eWPXAyXDxSrbLMsXMg__&Key-Pair-Id=KUT5TJCACFTXG","House Bill 7020, enacted as Public Act 2536 and signed by the governor on June 10, creates an additional pathway to a CPA license and becomes effective Oct. 1. Kat, a Department of Consumer Protection (DCP) staff member, told the Connecticut State Board of Accountancy that the new pathway removes the blanket 150-hour requirement and instead requires “a baccalaureate degree with an accounting concentration as determined by the board by regulation.”

The law matters because it changes education requirements that affect accounting curricula and how candidates qualify to sit for the CPA exam. Kat told the board a copy of the public act was included with meeting materials and that the board will need to promulgate implementing regulations to define “accounting concentration” and related terms.

Board members and staff said drafting regulations will take more time than is available before Oct. 1 if the full board must act at every step. Kat warned it is “impossible to get new regulations implemented by October 1,” and urged the board to form a small subgroup to draft proposed language that can be presented to the full board for public meetings and a vote. Bonnie, a board member, said she discussed the change with Chairman John Skyler and that he favors assembling a small group and including representatives from accounting schools so that curriculum impacts and wording for courses can be addressed.

Speakers stressed that schools move slowly because of accreditation and internal curriculum processes and that including them in drafting is important to minimize disruption. Board members recommended the group consider how to phrase education requirements so regulations remain flexible as accounting classes evolve — for example, to accommodate data analytics, AI-related coursework, and technological content that some programs now classify as accounting credits.

Staff also noted other legislative context discussed at the meeting: a proposed fee cap bill (Senate Bill 611) that would have capped occupational-license fees at $100 did not pass, leaving current Connecticut fees unchanged. Kat listed the present fees discussed in materials: a CPA licensing fee of $565, a registration fee of $40, a multi-member firm permit fee of $150 and no firm-permit fee for sole practitioners.

The board did not vote a formal regulation text at the meeting but agreed there is urgency to form a drafting group. Staff said DCP can help shepherd proposed regulations and, if the subgroup drafts proposed language, DCP will assist with scheduling the required public notices and meetings for formal adoption. Board members volunteered to participate and discussed pulling in university representatives and national guidance from NASBA and AICPA as reference material.

Moving forward, staff said they will follow up with Chairman John Skyler about appointing volunteers to the subgroup and contact education stakeholders. Board members also discussed using NASBA communications tools and the Connecticut accounting educators group to distribute guidance to schools and students during the transition.","The board discussed implementing House Bill 7020 (Public Act 2536), which creates an alternative pathway to CPA licensure and removes the 150-hour universal requirement; staff said regulations must be drafted before the Oct. 1 effective date and recommended a small working group that includes schools and DCP legal staff.","actionData","errors"]

Article not found

Board approves some CPE and exam-score extensions, denies others

State board approves two settlement agreements; Markham LLP to pay $125,000

New Connecticut CPA pathway law takes effect Oct. 1; board to form working group to write regulations