THE BALANCE SHEET

Volume 11 | Number 2 

Winter 2016 

THE BALANCE SHEET 

New Board Members 

Dr. Pamela Church, CPA and Kevin 

N. Monroe, CPA have been appointed 

by Tennessee Governor Bill Haslam 

to serve three-year terms on the 

Tennessee Board of Accountancy 

through June 30, 2019. 

A native Memphian, Dr. Pamela 

Church earned her 

Bachelor of Science 

in Education and 

Master of Science 

in Accounting from 

the University of 

Memphis and also a 

Ph. D. in Accounting 

from the University of Houston. 

Since joining the Rhodes College 

faculty in 1988, Dr. Church has 

taught undergraduate and graduate 

accounting courses in the areas of 

financial, managerial, and governmental 

accounting, as well as in auditing. 

Currently, Dr. Church is an Associate 

Professor of Accounting at Rhodes and 

serves as the Chair of the Department 

of Business and the Director of the M.S. 

in Accounting program. 

She holds the Ralph C. Hon 

Research Chair and has most recently 

focused her scholarship on the 

assimilation of new hires in public 

accounting firms. 

Kevin Monroe is a 

graduate of Creighton 

University, having 

received his B.S.B.A. 

with honors in 1983. 

He was one of the 

youngest members 

to serve on the 

Iowa Board of Education of Council 

Bluffs Community Schools, and was 

subsequently elected to the Board 

of Education four additional times, 

serving from 1982 to 1996. 

In 1996, Mr. Monroe was selected 

as one of eighteen White House 

Fellows by the President’s Commission 

on White House Fellowships. During 

his Fellowship year, Mr. Monroe served 

as Special Assistant to the United 

States Department of Agriculture 

Secretary Dan Glickman. 

Mr. Monroe has a long history with 

Deloitte & Touche LLP, and is an audit 

partner with the firm. Mr. Monroe 

serves as the Treasurer and is a pastpresident 

of the White House Fellows 

Foundation and Association. He also 

serves as a member of the Lipscomb 

University College of Business Board 

of Visitors, the Creighton University 

Accounting Program Advisory Council, 

the American Institute of Certified 

Public Accountants, and the Tennessee 

Society of Certified Public Accountants. 

CPA License and 

Firm Permit 

Renewals 

On December 31st of each 

year, half of our CPA licenses are 

due to renew. If you hold an evennumbered 

license, you should renew 

at the end of each even-numbered 

year. Registered firm permits renew 

every year. A late fee of $100.00 will 

be assessed on January 31st for all 

renewals that have not been received 

by that date. The late fee applies 

to both individual licenses and firm 

permits. 

Renewal notifications were mailed 

on November 2nd with instructions 

for renewing your CPA license or 

firm permit. License renewals are 

accomplished online at core.tn.gov. 

If you have previously used the 

online licensing site to apply for or 

renew a license, simply log in and 

select the license next to the “It is time 

to Renew” alert. 

Continued on Page 2

CPE Standards Notice: BE AWARE! 

The Board has not changed its rules to incorporate the new 

AICPA/NASBA CPE standards. At this time we do not accept nano 

learning, CPE credits awarded in one-fifth increments or CPE credits 

starting at 0.5 hours. To review any of the Board’s rules please visit 

http://share.tn.gov/sos/rules/0020/0020.htm. 

CPA License and Firm Permit 

Renewals 

If you have not yet used the 

license renewal site, please create 

an account and follow these steps 

to associate your license with the 

account: 

Select Add Licenses to 

Registration, and answer the 

questions presented. You may use the 

following information to access your 

license, using Option A or Option B: 

Option A 

• License number 

• Zip code on file 

• Last four digits of SSN 

Option B 

• License number 

• Zip code on file 

• Indiv/Org Number (This 

number is on your renewal 

notification letter) 

You may view video tutorials for 

registering a new account and license 

renewal at core.tn.gov. If you need 

additional help, please contact the 

Customer Service center at 615-741- 

2550 or Accountancy.Board@TN.Gov. 

Practicing public accountancy in 

the State of Tennessee requires an 

active license and doing so with a 

license that is delinquent or expired 

is grounds for disciplinary action. As 

Continued from Page 1 

of the date of publication, there are 

125 licenses that are delinquent but 

which may be renewed on or before 

December 31, 2016 by payment 

of the renewal fee and late fee. A 

list of those delinquent licenses is 

available elsewhere in this newsletter. 

Remember, once December 31, 

2016 comes and goes, those 

delinquent licenses become EXPIRED 

and the rules require payment 

of a reinstatement fee and the 

assessment of eighty (80) penalty CPE 

hours in order to have that license 

reinstated. 

Take the time right now to 

renew your license if you have not 

already done so. The Board staff will 

appreciate your timeliness, and you 

can rest easier at night knowing that 

your license is in good standing. 

Board Members 

West Tennessee: 

Pamela Church, CPA 

Trey Watkins, CPA 

Stephen Eldridge, CPA, Secretary 

Middle Tennessee: 

Janet Booker-Davis, CPA 

Kevin Monroe, CPA 

Gay Moon, CPA 

East Tennessee: 

Don Royston, CPA, Chair 

Casey Stuart, CPA, Vice Chair 

Larry Elmore, CPA 

J. Gabe Roberts, Attorney-at-Law – 

Attorney Member 

Judy Wetherbee –Public Member 

Online Resources 

File a Complaint 

Applications, Affidavits, and Other 

Forms 

License Renewals 

CPE Requirements 

Professional Privilege Tax 

License Verification 

Tennessee Department of Commerce & Insurance 

Tennessee Board of Accountancy | 500 James Robertson Parkway | Nashville, TN, 37243-1141 

Tel: 615-741-2550 | Fax: 615-532-8800 | tn.gov/commerce/section/accountancy 

2

Do You Need a Firm Permit? 

A Tennessee Registered Firm 

Permit is required for all firms 

located in Tennessee under certain 

circumstances: 

Attest Services 

Any firm offering attest services 

must do so through a registered firm 

permit. Tennessee Code Annotated, 

Section 62-1-103, states that attest 

means the following services: 

• Any audit or other engagement 

performed in accordance with the 

Statements on Auditing Standards 

(SAS) 

• Any review performed in 

accordance with the Statements 

on Standards for Accounting and 

Review Services (SSARS) 

• Any examination performed in 

accordance with the Statements 

on Standards for Attestation 

Engagements (SSAE) 

• The issuance of any report, 

including compilation reports, 

prescribed by the SASs, the 

SSARSs, or the SSAEs on any 

services 

In essence, if the work performed at 

your firm is subject to peer review, 

you must register with the Board as 

an accounting firm. 

Protected Terms 

If the name of your practice contains 

reference to CPA licensure or 

Accounting, the firm must hold a 

permit to practice. A tax preparationonly 

business called “Andrew 

Jackson, CPA” or “Andrew Jackson 

Accounting” must hold a permit, while 

the company “Andrew Jackson Tax 

Services” is not required to register as 

a firm. 

Each physical location of a firm 

must hold a separate permit if the 

circumstances outlined above apply. 

The firm permit application is 

available online through core.tn.gov. 

A paper copy of the form may be 

printed from the Board’s website. 

The application fee is $50.00, and the 

permit is renewed each year for the 

same amount. 

Reactivation and Reinstatement 

Are you currently not practicing 

but ready to dive back in? The 

Tennessee Board has two avenues 

to bring a CPA license back to Active 

status, depending on the current 

license status. 

A license in Closed, Inactive, or 

Retired status may be reactivated by 

submitting the relevant application 

found on the Board’s website and 

fulfilling a CPE requirement. 

The application should be submitted 

to the Board’s office along with 

Certificates supporting 80 hours 

of CPE earned in the 24 months 

immediately preceding the application 

date. All CPE for reactivation must 

be in the technical subjects Tax, 

Management, Advisory Services, 

A&A, and/or Ethics. If earned in the 

appropriate years, the CPE may be 

used again for license renewal. 

Reactivation of a closed license also 

requires payment of the renewal fee, 

which is currently $110.00. 

Licenses that have expired must 

be reinstated. A licensee with an 

expired license should contact the 

Board to request an application. 

The requirements to reinstate a 

license are more stringent. The 

required 80 hours of technical CPE 

must be earned in the six months 

preceding application. These credits 

are considered penalty CPE that 

cannot be used to fulfill renewal 

requirements. The fee to reinstate 

is $250.00. 

Reinstating a revoked or suspended 

CPA license requires review and 

approval by the Board as outlined in 

Accountancy Rule 0020-01-.10. 




3

Each year, the Accountancy Board 

staff receives questions about the 

Professional Privilege Tax (PPT). The 

$400 professional privilege tax is 

an annual tax imposed on certain 

professionals who hold an active 

license or registration in Tennessee. 

The most prevalent misconceptions 

regarding this tax are explained 

below. 

Myth #1: A CPA is liable for the PPT 

only if practicing accounting. 

Fact: The Department of Revenue 

looks only at the status of your CPA 

license. If your license is in Active 

status on June 1st, you’ll be on the 

tax roll. The only way to avoid this is 

to submit an affidavit to the Board to 

change the status of your license to 

Inactive, Closed, or Retired-Over 65. 

The affidavit must be processed by 

Board staff prior to June 1st. 

Myth #2: I don’t live in Tennessee, 

so I don’t have to pay the tax. 

December 2015 

Respondent: Dennis E. Wade, 

Cordova, TN 

Violation: Unlicensed Practice 

Action: $500 Civil Penalty 

Respondent: John J. Kelley, 

Lakeland, TN 


Action: $1,000 Civil Penalty 

Respondent: David England, 

Dickson, TN 

Violation: Peer Review 


Professional Privilege Tax 

Fact: The Department of Revenue is 

not concerned with where you live or 

where you practice, and assesses the 

PPT based solely on the status of your 

Tennessee license. 

Myth #3: The Board of Accountancy 

assesses the tax and sends invoices 

regarding the PPT. 

Fact: The Board is connected to the 

PPT in one way—we provide a list of 

Active CPA licenses to Revenue on 

June 1st of each year, as does the 

regulatory agency for each relevant 

profession. The PPT is assessed 

and collected by the Department of 

Revenue. Any questions regarding 

this tax should be directed to the 

Department of Revenue, Tax Payer 

Services at 615-253-0600 or 1-800- 

342-1003. 

Myth #4: The Board of 

Accountancy is able to back-date an 

affidavit for status change. 

Fact: The date of any change to your 

Disciplinary Actions 

March 2016 

Respondent: Byron Anthony Wolfe 

Violation: Discreditable act 


Respondent: Wesley and Associates 

Violation: Failure to enroll in Peer 

Review 


Respondent: Kenneth H. Smith 


Review 


Respondent: John M. Dillingham 

Violation: Due professional care 


license status is the date the affidavit 

is processed. This date cannot be 

changed. 

Professional Privilege Tax and 

Renewal 

Public Chapter 763 requires 

professional privilege taxpayers that 

are 90 days or more delinquent to 

pay their professional privilege tax 

before they may renew their CPA 

license. Otherwise, a hold is placed 

on the renewal. This hold cannot be 

lifted, and the renewal processed, 

unless or until the Board receives 

a tax clearance letter from the 

renewing CPA. 

Please contact the Department of 

Revenue, Tax Payer Services at 615- 

253-0600 or 1-800-342-1003 if you 

have any questions about this tax. 

You may file your annual Professional 

Privilege tax return at https://apps. 

tn.gov/privtx/. 

Respondent: Erian Goda 

Violation: Provided attest services 

without a firm permit 


April 2016 

Respondent: Pickart & Associates, PC 



May 2016 

Respondent: Magdi Hanna 


Action: $1,000 Civil Penalty and 

CPE requirement 

Continued on Page 5 




4

Return of Client Records 

Suppose a client asks you to return 

records or transfer records to a 

new firm. There are a few things 

you must consider in fulfilling such a 

request. 

Client records that belong to or were 

obtained from the client must be 

returned. You may make copies if 

those records formed the basis of 

work you did for that client. 

Your working papers, including (but 

not limited to) ledgers, statements, 

and schedules, must be returned if 

those records would ordinarily be 

part of the client’s books and records 

if: 

• The client does not owe you 

money for your services, or 

the client has made payment 

arrangements satisfactory to you, 

and 

• The records are not otherwise 

available to the client. 

Tennessee Accountancy Rules do 

not address the form in which these 

records must be provided. If the 

records are in electronic form you 

may provide paper copies instead, or 

vice versa. 

Accountancy Rule 0020-03-.11 

RECORDS. 

(1) A licensee shall, upon request 

made within a reasonable time, 

furnish to his or her client or 

former client: 

(a) A copy of any report or other 

documentation belonging to, or 

obtained from or on behalf of, the 

client, which the licensee removed 

from the client’s custody. The 

licensee may make and retain copies 

of such documents when they form 

the basis for work performed by the 

licensee; 

(b) Any accounting or other 

documents belonging to, or obtained 

from or on behalf of, the client, 

which the licensee removed from the 

client’s premises or received from 

the client’s custody. The licensee 

may make and retain copies of such 

documents when they form the basis 

for work performed by the licensee; 

and 

(c) A copy of the licensee’s working 

papers, to the extent that such 

working papers include records 

which would ordinarily constitute 

part of the client’s books and records 

and are not otherwise available 

to the client, to include but not be 

limited to general ledgers, general 

journals, fixed asset and depreciation 

records. Provided, however, that 

nothing in this rule shall require a 

licensee to furnish any work product 

to his or her client or others before 

the client has made satisfactory 

arrangements for payment for 

services rendered to or on behalf of 

such client. 

Disciplinary Actions 

Continued from Page 4 

June 2016 

Respondent: Jeanette Minix 


Review 


Respondent: Charlotte Abercrombie 

Violation: Misappropriating 

client’s tax refund 

Action: Revocation 

July 2016 

Respondent: Charles F. Smith 


Review 

Action: $500 civil penalty and 

revocation 

August 2016 

Respondent: Rhonda Ilene Striplin 

Violation: Holding a revoked 

license in another state 


Respondent: Stewart & Wheeler, P.C. 


Action: Pre-issuance review of 

next ERISA audit 

Respondent: John R Poole 


Action: $500 Civil Penalty and 

Pre-issuance Review of 

next ERISA audit 

Respondent: Chitwood and Chitwood 

Violation: Unlicensed firm 


Respondent: Carlos Bosch 


Review 


September 2016 

Respondent: Acuff Tax & Accounting 


Review 





5

New CPA Licenses 

The following licenses were issued between October 1, 2015 and September 30, 2016. Congratulations to 

Tennessee’s newest CPAs! 

Ethan Abar 

Den Acres 

David Adams 

Gary Aldridge 

Benjamin Alexander 

Gregory Allen 

Emily Allen 

Kimberlie Allison 

Sumit Anand 

Vickie Andrews 

Jarrod Arnold 

Faranak Askary 

Michael Bachman 

Leigh Ann Baird 

Brian Baker 

Allison Baker 

Jennifer Baltimore 

Ray Barbee 

Hilary Barker 

William Barnes 

William Barnes 

Laura Barrier 

Callie Bartok 

Joseph Barwick 

Austin Baskin 

Stephanie Bass 

William Battle 

Diane Battles 

Mark Bauman 

Suzanne Beaty 

John Bellenfant 

Michael Below 

Jennifer Benefield 

Ronald Benkert 

Allison Bentley 

Tamika Benton 

Samantha Bergner 

Jack Berry 

Cruse Bevill 

Angela Bingemer 

Ivan Bisbee 

Matthew Bishop 

Travis Bishop 

Brent Blackburn 

Steven Blackburn 

Austin Blair 

Melanie Bledsoe 

Richard Blount 

John Bock 

Michael Bolton 

Elizabeth Borgese 

Maryline Boules 

Joshua Bourland 

Chad Bowman 

Gail Boyd 

Linli Boyd 

Emily Boyer 

Michael Brander 

Jennifer Brewer 

James Brewer 

Emily Bridges 

Courtney Britton 

Summer Brooks 

Dusty Brown 

Sydney Brown 

Zachary Buckland 

Keenan Buoy 

Kaitlyn Burgin 

William Burton 

Daniel Butler 

Wesley Bynum 

Jonathan Caldwell 

Andrew Calvert 

Kristen Camp 

Abigail Campbell 

Jenna Campbell 

Michael Campbell 

Rachel Campbell 

William Cannon 

Julianne Cantey 

Karl Capaning 

William Caputo 

Jeffrey Carlson 

Brittany Carman 

Amberly Carroll 

Stefanie Carter 

Kendall Carter 

Stephanie Cavanagh 

Alyssa Cecil 

Corey Celsor 

Anthony Chalmers 

Tommy Chamblee 

Jeffrey Chandler 

Alicia Cheasty 

Kaitlin Chesak 

Andrew Chesnutt 

Stephanie Chittom 

Jeremy Christopher 

Michelle Claiborne 

Morgan Clark 

Kevin Clark 

Amanda Clay 

Daniel Clements 

Matthew Clements 

Anthony Clemons 

Matthew Coats 

Bobbi Cobb 

Teresa Coburn 

Adam Cole 

Phylicia Coleman 

Valetta Collier 

Christina Collins 

Latora Cook 

Erick Cooper 

Emily Cooper 

Patrick Corcoran 

James Corrigan 

Jennifer Costello 

Carlos Coward 

Brandon Craig 

Susan Crawford 

Michael Creekmur 

Taylor Crouch 

Scott Crouch 

Meredith Curtis 

Haley Cushing 

Andrew Dagen 

Catherine Dambrino 

Justin Daniel 

Ethan Darety 

Elizabeth Davis 

Amos Davis 

Ryan Davis 

Alisa Davis 

Julie Davis 

Brian Davis 

Seth Dedmon 

Benjamin Dedwylder 

Andrew Dellinger 

Michael Deloach 

Kayla Delong 

Anjela Derosa 

Jeffrey Dial 

Alex Diaz 

Tyler Dicke 

Emilia Digiovanni 

John Dillon 

Alan Doak 

Herbert Dodd 

William Dodson 

Adrianne Domico 

Srinivas Donepudi 

Garrett Dorris 

Lauren Douglas 

Jared Duckett 

Derek Duessing 

Brian Dunn 

Courtney Durbin 

Taylor Earhart 

Mohamed Eissa 

Christopher Eldredge 

Rachel Ellington 

Brian Ellis 

William Emerson 

Amanda Emfinger 

Cody England 

Randall Ensminger 

Natalie Erb 

Johnathan Eyler 

Adebola Falabi 

Kelley Famularo 

Katherine Farris 

Mark Faughn 

Kathryn Feikema 

Lacy Ferguson 

Andrew Ferris 

Petr Fesyuk 

Kristin Ficker 

Kirk Fischer 

Angela Fisher 

Allison Fleming 

Christopher Floyd 

Rebecca Fluker 

Katherine Foley 

Elizabeth Ford 

Fields Fouse 

Jana Fox 

Matthew Frank 

Claire Frederick 

Alyson Freeman 

Timothy Freese 

Heather Fregoe 

Samuel French 

Katherine Frye 

Atsushi Fujita 

Jessica Futch 

Tyrel Gaasch 

Jeremy Galtieri 

Christina Ganavazos 

Benjamin Gardner 

Kayla Garrett 

Crystal Garrett 

Alicia Gates 

Jesse Gaylor 

Ryan George 

Jeremy Germain 

Sylvia Gilbert 

Kevin Gilbreath 

David Gilley 

Jessica Gillis 

Lindsey Girdler 

Christopher Glancy 

Kelsey Glass 

Barbara Glenn 

Laurel Goldman 

Zouleth Gonzalez 

Melanie Gooch 

Zachary Gordon 

Kevin Graff 

Mary Graham 

Christina Graham 

Allen Green 

Alexis Greene 

Courtney Gregory 

Mark Gregory 

Whitney Gregory 

John Griffin 

Kenneth Grimes 

Morganne Grimes 

Bryan Grissom 

James Gross 

Jacob Gutner 

Margot Guy 

Matthias Gysin 

Ryan Haag 

Maximilian Halasz 

Aaron Hale 

Suzann Hall 

Alexandria Hamm 

Philip Hardman 




6


Heidi Harover 

Christopher Harris 

Bernard Harris 

Hanna Harris 

James Harris 

Sarah Harris 

Ingrid Hart 

Steven Hartlein 

Joshua Hartman 

Theodore Hartwell Iii 

William Harwood 

Mohamed Hassan 

Colby Hawkins 

William Hayden 

Matthew Hayes 

Emily Haynes 

Terrence Heeringa 

Corrie Heinzelmann 

Madeline Hejza 

Caroline Hendershot 

Marvin Henderson 

Kelli Henley 

Thomas Henry 

Janelle Henry 

Alan Henton 

Codi Hepperly 

Catherine Hester 

James Hicks 

Laura Hill 

Stephen Hill 

Dana Hill 

Charlotte Hilliard 

Samuel Hinkle 

Christine Hinton 

Ryan Hocker 

Taryn Hodge 

Jenny Holley 

John Holley 

Jordan Holloway 

Rachel Hooks 

Lukas Hooper 

William Hopp 

Derek Hopson 

Douglas Horner 

Andrew Hosenfeld 

Michele Houston 

Sarah Howard 

Taylor Hudson 

Paige Huhlein 

Ryan Humphrey 

Gerald Hunnicutt 

Amy Hutchins 

John Irving 

Anne Irwin 

Nadya Jassani 

Hak-Joon Jeong 

Stephen Joest 

Jeremy Johnson 

Brett Johnson 

Matthew Johnson 

Brian Johnston 

Jonathon Jones 

Michael Jones 

John Jordan 

Blair Jussely 

Harsh Kandoi 

Brandon Kano 

Sandra Kee 

Kent Kellenberger 

Sarah Kelley 

Christopher Kelly 

Kimberly Kester 

Cha Khang 

John Kim 

Lauren King 

Matthew King 

Adriano Kira 

Amanda Kirkland 

Robert Knight 

Emily Knight 

Timothy Koski 

Sharon Kozy 

Siddhi Kshatriya 

Peter Kulbaba 

Ruth Kuykendall 

Micah Lacefield 

Lilly Lam 

Kenneth Lamb 

Tyler Lancaster 

Benjamin Lancaster 

Jonathan Langley 

Timothy Lansdowne 

Cheryl Larson 

Michael Lawrence 

Candace Lawrence 

Trent Leasure 

Catherine Ledbetter 

Kaitlin Lee 

Regina Lee 

Luke Leehy 

Dana LeFever 

Holly Leitner 

Timothy Lennon 

Alex Leverette 

Jason Levine 

Michelle Lewis 

Ningning Liang 

Andrew Libby 

Craig Liechty 

Jesse Lilligren 

Ellen Little 

Dustin Littlepage 

Audrea Liviskie 

Kathryn Lockamy 

Amanda Lockhart 

Gordon Logan 

Jeffrey Logan 

Neda Long 

Jonathan Lovelace 

Margrette Lowrance 

Nancy Lucas 

Malorie Luckett 

Chelsea Luttrell 

Colin Lynch 

Cynthia Macaulay 

Callum Maclean 

Stacy Maharrey 

Donald Malmo 

Caroline Manahan 

Hassan Mansour 

Thomas Martin 

Stephen Martin 

Wilson Mathai 

David Mayer 

Zachary McCallum 

Ryan McCarthy 

Emma McCarthy 

Terrance McClain 

Mary McCleery 

Troy McClelland 

Heather McCluggage 

John McCulloch 

Eamonn Mcelroy 

Vera McEvoy 

Kyle McGowan 

Jeff McInturff 

Allana McKay 

James McKay 

Nathaniel McKee 

Wallace McKinney 

Matthew McKnight 

Brandon McKnight 

Michael McLean 

Jon Meacham 

Meagan Meacham 

Sabrina Meeks 

Corinne Merriman 

Jill Michaelson 

Scott Miller 

Kaylee Mills 

Lance Mize 

Lindsey Modesto 

Julie Monell 

Mariano Monzu 

Kyerra Moody 

Mollie Moore 

Ashley Moreillon 

Magan Morris 

James Morrison 

Elise Morrissey 

Mark Mulloy 

Heather Murdock 

Lucia Murff 

Michael Murphy 

Sarah Murphy 

Felix Mwinyella 

Austen Myers 

Sean Neal 

Andrew Nelson 

Addie Neuman 

Charles Neveu 

Thuy Nguyen 

Amy Nichols 

Olivia Nicke 

Aubrey Nickell 

Stephen Nixon 

Byron Norfleet 

Shelby Norris 

Jonathan Novak 

Leslie O’Connor 

Zachary Ogale 

Sean O’Hara 

Mobolaji Oladinni 

Michael Oleis 

Jonathan O’Neill 

Valerie Orahood 

Robert Orians 

Laura Orlando 

Katherine Orr 

John Osborne 

Matthew Osborne 

Derrick Oster 

William Ott 

Daniel Owens 

Robert Palmer 

Lukas Pals 

Kyun Park 

Angela Parker 

Jerry Parkerson 

Matthew Parks 

James Parrish 

Abigail Parsons 

Steven Pashley 

Lisakumari Patel 

Jaymin Patel 

Puja Patkar 

Christopher Patrick 

Timothy Patterson 

Stephen Patton 

Randall Patton 

Grace Peacock 

Grace Pearson 

Vanessa Pepin 

Lakmini Perera 

Lindsey Peresich 

Britney Peterson 

Nancy Pham 

Collin Phelps 

Donna Phillips 

Janette Phillips 

Lauren Phillips 

Deborah Phillips 

Earle Pierce 

Rajeev Pillai 

Melina Piric 

Kaleb Pitts 

Elliott Ployhar 

Anna Plush 

Patricia Post 

Chad Postema 

Lydia Powell 

Bayu Prakosa 

J. Preston 

Allison Preston 

Kristi Preston 

Kerri Price 

Rachel Prince 

Caitlin Pritchard 

Victoria Purvis 

Jennifer Putnam 




7


Angelina Qin 

Sheree Quarles 

Sara Queirolo 

Scott Rains 

Henry Ralph 

Peggy Rammer 

James Raper 

Elizabeth Ray 

Charles Ray 

Shane Rector 

Keith Reed 

Anton Rees 

Carlye Reese 

Joel Reeves 

Robert Reeves 

Catherine Reid 

Stephanie Renner 

Jeffry Rennert 

Ryan Renz 

Rachel Reynolds 

Jeremy Riddle 

Laura Ridinger 

Brittany Rife 

Virginia Risher 

Kelly Ritter 

Jack Robertson 

Kathrine Robison 

Kathleen Rock 

Tyler Rodewald 

Antonio Rodriquez 

Justin Rogers 

Christopher Rop 

Nicole Ross 

Julie Rousseau 

Michael Royer 

Mac Ruderer 

Yuliana Ruff 

William Rushing 

Elizabeth Russell 

Kelly Sailer Polk 

Stacy Sanderson 

Malissa Sartain 

Blake Scarbrough 

Spencer Schlesinger 

Justin Schroeder 

Caleb See 

Christopher Sellitti 

Heather Sells 

Bindu Shah 

Jonathan Shaw 

Clark Shearer 

Joshua Shelley 

Susan Shetley 

Roger Shireman 

Michael Shock 

Matthew Shorter 

Rita Sichling 

Trevor Silverstein 

Mary Simmons 

Ronald Simons 

Samuel Smallwood 

Samantha Smeltzer 

Anthony Smith 

Bennett Smith 

Aaron Smith 

Sarah Snyder 

Christian Solcher 

Taylor Sorrells 

Tyler Spaid 

Katie Spencer 

Charles Spencer 

Nathan Spiess 

Mary Spradley 

Kayla Springer 

Tyler Spurlock 

Jeremy Stafford 

Lauren Stanford 

Jeffery Stanford 

Chase Stejskal 

Nicolas Stephens 

Jon Sternfeldt 

Michael Stevens 

Michael Stewart 

Daryl Stinnett 

Abby Story 

Michael Stresser 

Melanie Strickland 

Trevor Stutts 

Ashley Sullivan 

Allison Summerford 

Zachary Summy 

Dewi Suriana 

Timothy Swoboda 

Patricia Taylor 

Brian Tchang 

Stephanie Tharpe 

Leigh Thibadoux 

Kaitlin Thiesse 

Kurt Thomas 

Paul Thompson 

Ryan Thompson 

Breanna Thurman 

Tara Tighe 

Kaleb Tilton 

Gloria Toler 

Leona Toll 

Mallory Tomlinson 

Rebecca Toole 

Brent Travers 

Albert Tsay 

Kelli Turner 

Chelcie Tyra 

Cole Tyrell 

Kristen Van Cleve 

Ruta Vendelskyte 

Andrew Vickers 

Matthew Vischetti 

Christy Vitkus 

Stuart Voges 

Jeremy Vokt 

Michael Wade 

Shannon Walker 

William Walker 

Rachel Wallen 

Alison Walton 

Natalie Warnock 

Emilia Waszkielewicz 

Elizabeth Watkins 

Mallary Watson 

Katelyn Watts 

James Weber 

David Webster 

Kristen Weeks 

Gary Weeks 

Anna Wehrman 

Keri Weil 

Lauren Welborn 

Nan Wen 

Brian Wessel 

Tracie West 

Steven Whetstone 

Aleesha White 

Morgan White 

James White 

Kara White 

Hollie Whitener 

Brian Whitfield 

Worth Whitten 

Shandrea Widmayer 

Marc Wilhite 

Sarah Wilkerson 

Christine Wilkins 

Grant Wilkinson 

Nicholas Willenborg 

Christian Williams 

Joyce Williams 

Jordan Williams 

Melissa Williams 

Georgina Williams 

Marcus Williamson 

Zachary Willis 

Alexander Willoughby 

Michael Wills 

Eric Wilson 

Nathan Wilson 

Mary Wilson 

Chase Wilson 

Tyler Winfree 

James Wingo 

Valerie Winkler 

Amy Winkler 

Jessica Woessner 

Benjamin Woodall 

Kathleen Woods 

Larvizo Wright 

Jaclyn Wright 

Jeremy Wright 

Di Wu 

Andrew Yocius 

John Yocum 

Elizabeth Young 

Whitney Zamani 

Allison Zavattaro 

Casey Zheglov 

Amber Ziegler 

Christopher Zotti 

Contact Information 

Mailing Address: 

State Board of Accountancy 

500 James Robertson Pkwy 

Nashville, TN 37243-1141 

Telephone: 

Phone: 615-741-2550 

Toll Free: 888-453-6150 

Fax: 615-532-8800 

Email: Accountancy.Board@TN.Gov 

Office Hours: 

M-F 8:00am-4:30pm 

CLOSED on all State Holidays 




8

Delinquent Renewals 

The following licenses are in a delinquent status for non-renewal on or before December 31, 2015. Late renewals 

may be accomplished online by paying the renewal and late fees before December 31, 2016. 

License # Name 

3821 Larry Fitzgerald 

4281 Denny Vaughan 

4773 J Randall Roper 

4935 George Schneider 

5153 David Jenkins 

5221 Janet Medlin 

6011 Rick Harrison 

6019 Judy McKenzie 

6841 Glenn Herrin 

6883 Cynthia Rooney 

7071 Frances Marbury 

7103 Barbara Lay 

7133 Joseph Labonte 

7183 Richard Moore 

7261 Malcolm Gentry 

7301 Scotty Wilkins 

7429 Judy Altom 

7435 Rhonda Bingham 

7539 Karol Turner 

7689 Roger Wilburn Clark 

8023 Janet Mencl 

8269 Ronald Burns 

8419 Marilyn Conner 

8433 Martha Wheeler 

8523 David Dalton 

8525 George Wilson Major 

8805 Vicki McNabb 

8847 David Patrick Wredling 

8921 Robert Peyton Woodall 

9511 Patricia Kennum 

9539 Robert Hissam 

9865 Reed Tenney Arrott 

10549 Tamara C. Vestal 

10569 Sarah Bee Yann 

10571 Eileen Noel 

10588 Lisa H. Asbury 

10983 Gary Jarnigan 

11327 Jamie Lisson 

11589 Mary Gayle Murchison 

11851 Deborah Hoover 

12149 Philip Dortch 

12197 Ugochukwu Nwauwa 


12223 Carl Anthony Miklas 

12257 Dan Anderson 

12431 John William McDaniel 

12539 Ronald Salmon 

12639 Janie Lynn Brummett 

12939 Russell Steve Smith 

13011 Cheryl Elaine Dixon 

13123 Amy Kathleen Johnson 

13127 Jeffrey Michael Roth 

13219 John David Brooks 

13479 Barry Rich 

13593 Richard Hill 

13687 Virginia Spann 

14067 Raedene Mullen 

14121 Melvin Travis 

14413 Patricia Kuykendall 

14705 Scott Berenthal 

14953 Melissa Lovorn 

15163 Wendy Ingalls 

15315 James Cross 

15413 Delinia Poenitske 

15523 Jason Massie 

15997 Kevin Taylor 

16255 Patricia Dixon 

16287 James Lattanzi 

16427 Jasper Adams 

16503 Daniel Woodlief 

16625 Harold Hutto Jr. 

16725 J. Lipscomb 

17067 Preston Frazer 

17207 Amy Jones 

17589 James Saxon Jr. 

17689 Cynthia Kendrick 

18005 Frank Perez 

18669 Tracy Bolger 

18843 Heather Hulin 

19053 John Dorrill 

19253 Todd Stricklen 

19303 Nathan Lyons 

19401 Eric Greer 

19533 Kenneth Luttrell 

19661 Audrey Johnson 


19675 Kenneth Morris 

19923 Lloyd Steen 

20209 Robert Russ 

20441 Amber Couleas 

21135 Michael Ziegler 

21213 Tara Skelley 

21231 James Stephens 

21385 Craig Sneed 

21395 Charles Burridge 

21435 Jonathan Wright 

21577 Leigh Meredith 

21619 Laura D’Antoni 

21675 Andre Hill 

21703 Jeremy Ware 

21711 Christopher Glenn 

21753 Kwonsik Park 

21831 Gregory Harmer 

21923 Barbara Beasley-Travis 

21933 Virginia Burton 

21967 Thomas Jensen 

22203 George White 

22247 Rashida Heard 

22469 Abdoulie Jallow 

22483 Kasey Hulsey 

22525 David Solomon 

22591 Stephanie Braden 

22593 Tory Stanley 

22625 William Hodges 

22627 Richard Moore 

22767 Christopher Pearson 

22851 Christine Sims 

22911 James Brennan 

23029 James Davis 

23103 Charles Hassett 

23207 Andrew Crane 

23463 Mallory Britt 

23481 Jason Warford 

23555 Rachel Miles 

23583 Maria Richardson 

23699 Justin Glenn 

23889 Benjamin Austin 




9

THE BALANCE SHEET

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