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Kansas Board of Accountancy accepts stipulations, grants waivers and approves executive director pay increase

Kansas Board of Accountancy · July 1, 2026
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Summary

At its June 15 meeting the Kansas Board of Accountancy approved routine consent items, granted an education waiver to sit for the CPA exam and CE credit for a published article, accepted multiple stipulations and consent orders involving practice without a permit (each carrying a $250 fine and costs), sanctioned a respondent for failure to cooperate, reinstated a permit application and approved up to a 2.5% salary increase and up to $1,500 bonus for the executive director.

The Kansas Board of Accountancy met June 15, 2018, in Topeka and approved a range of routine and disciplinary actions, including waivers to sit for the CPA exam, continuing education credit, several stipulations and consent orders related to unpermitted practice, and a personnel pay action.

John R. Helms, CPA, Chair, called the meeting to order. The Board approved the consent calendar, which included minutes of the April 27 meeting, reciprocity certificates and permits to practice, firm registrations and financials for May 31. Denise Denning moved and Michael L. Marsh seconded the motion to approve the consent calendar; the motion carried.

On exam eligibility, the Board reviewed a request from Dawn Hopper under K.A.R. 74-27(g) to waive part of the education requirement to sit for the CPA exam. After discussion Ms. Denning moved and Corlene Lange seconded to waive two hours of communications and a business law course based on Hopper’s work experience; the motion carried.

The Board also granted six hours of continuing professional education credit to Jeffrey R. Wright for an article he authored, after Ms. Denning moved and Ms. Lange seconded the approval.

In disciplinary matters the Board considered and accepted multiple stipulations and consent orders arising from reciprocity applications and investigations that concluded the applicants had practiced public accountancy without valid permits. The Board accepted a Stipulation and Consent Order for Kimberly M. Daneck requiring her to appear before the Board, conditioned approval of her certificate by reciprocity, a $250 fine and payment of costs under K.S.A. 1-206; Michael L. Marsh moved and T. C. Anderson seconded the motion, which carried with Mr. Helms not participating due to his role as investigator. The Board took the same action—conditioned certificate approval, $250 fine, and costs—on Stipulation and Consent Orders for Kara Feuerborn and for Ryan Andrew Peters; both motions carried with Mr. Helms not participating.

On a separate disciplinary matter, Respondent Justin L. Smail requested a hearing on a Summary Order of Revocation issued for failure to cooperate in an investigation. The Board went into closed session to deliberate. After reconvening, T. C. Anderson moved and Mr. Marsh seconded a motion to sanction Mr. Smail under K.S.A. 1-311(a)(14), censuring him and ordering him to pay costs pursuant to K.S.A. 1-206, with the amount to be set at a later motion and hearing; the motion carried with Mr. Helms not participating.

Eric Scribner appeared seeking reinstatement of his permit. The minutes record that in 2009 his certificate was suspended and his permit revoked for fraud, failure to maintain renewal requirements, violation of the accountancy act or Board rules, performance of a fraudulent act while holding a CPA certificate, and conduct reflecting adversely on fitness to practice (including perjury in reporting continuing education credits). After hearing testimony, Mr. Marsh moved and Mr. Anderson seconded to accept his application for reinstatement of his permit; the motion carried.

In personnel matters, the Board entered executive session for evaluations. Upon reconvening, Ms. Denning moved and Mr. Marsh seconded to approve an increase in salary for the Board’s Executive Director, Susan L. Somers, of up to 2.5% (in addition to the pay increase approved by the legislature in the 2018 session) and a bonus of up to $1,500, effective August 1, 2018; the motion carried.

The meeting adjourned on a motion from Corlene Lange seconded by Ms. Denning.

Why this matters: The Board’s acceptance of multiple stipulations and consent orders enforces licensing requirements and imposes monetary penalties and costs for practicing without a permit; the Smail sanction and Scribner reinstatement illustrate the Board’s use of both disciplinary and rehabilitative processes. The executive director’s approved pay adjustment implements personnel actions arising from Board evaluations.