Video & Transcript Research : 'CPA certification'
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HI
Transcript Highlights:
- I also was a public accountant, uh, a CPA that I actually did achieve here in Hawaii.
- I also was a public accountant,<00:03:57.519>
uh <00:03:57.760>a <00:03:58.000>CPA - that<00:03:58.720>
I <00:03:58.959>actually <00:03:59.360>uh accountant, uh a CPA - that I actually uh accountant, uh a CPA that I actually uh did<00:03:59.920>
um <00:04:00.720>
Summary:
The Senate Committee on Labor and Technology met on March 6, 2026, and considered four gubernatorial nominations. For GM 690, Jesse Kola Dean was nominated for reappointment to the Hawaii Retirement Savings Board. Testimony from the Retirement Savings Board and the Department of Labor and Industrial Relations strongly supported Dean, citing his original membership on the board and his role in advancing implementation of the retirement savings program. Dean described his background and said the program was moving into implementation after the board approved the Connecticut consortium model; in response to questions, he said the main challenges had been finding an executive director and adapting the program from an original opt-in structure to the opt-out consortium model. The committee voted to recommend advise and consent.
For GM 634, Darlene Blakey was nominated to the board of trustees of the Employees' Retirement System. ERS and several individuals submitted support. Blakey, an executive vice president and chief lending officer at First Hawaiian Bank, said her banking and finance background and personal experience with her mother’s retirement benefits motivated her service. She told senators she had attended ERS meetings and was focused on improving retirees’ access to information, education, and retirement planning, and said she would recuse herself from matters involving First Hawaiian Bank because of a potential conflict of interest. The committee again voted to advise and consent.
The committee then considered GM 627 and GM 726, both nominations of Gina Anu Novo to the Hawaii Workforce Development Council for different terms. Written testimony from numerous supporters was read into the record. Novo, a longtime First Hawaiian Bank executive and current vice chair, described her experience building audit, compliance, human resources, and technology functions, and said she wanted to help strengthen workforce pathways, career development, retention, and outreach to youth and workers who do not pursue college. Senators asked about her plans to connect workforce development with education and financial literacy; she emphasized career pathing, training, and adapting to changing skills needs, including the role of technology and AI. The committee voted to recommend advise and consent on both nominations, and the meeting adjourned after all four nominations were approved by the committee.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Public Health Jun 21st, 2026 at 09:00 am
Joint Committee on Public Health
Transcript Highlights:
- Doctors are prevented from listing suicide as the cause of death on a patient's death certificate.
- in dying, and in fact, what she did in January of the next year, when she had consulted with her tax CPA
- to do, I had consulted with her tax CPA to determine what would be better for her children.
- Additionally, we should not force physicians to lie about the cause of death on death certificates.
Summary:
The Joint Committee on Public Health opened its first hearing of the session and heard testimony on bills in three areas: emergency medical services/AED access, athletic training and student safety, and end-of-life options. Committee chairs outlined testimony rules and noted that written testimony would also be accepted. Some bills had no live witnesses, while others drew extensive testimony from advocates, professionals, and legislators.
On AED-related bills, the American Heart Association supported requiring automated external defibrillators at sporting events and athletic fields, citing sudden cardiac arrest survival rates and urging cardiac emergency response plans as an added safeguard. A parks and recreation professional supported AED access but raised concerns about the cost, staffing, maintenance, and feasibility for municipalities with limited resources. Athletic trainers supported expanding their scope of practice and removing workplace restrictions, arguing it would improve injury prevention, reduce costs, and help retain professionals in Massachusetts.
The committee also took extensive testimony on end-of-life options legislation. Supporters included legislators, physicians, hospice volunteers, clergy, patients’ family members, and advocacy groups, who described the bills as allowing terminally ill, mentally capable adults to choose a peaceful death with strict safeguards and self-administration requirements. They emphasized personal stories of suffering, public support, and the claim that other states have not seen abuse. Opponents, including faith-based, disability-rights, and family policy representatives, argued the bills amount to physician-assisted suicide, could pressure vulnerable people, and may be influenced by prognosis errors, coercion, or financial incentives. No votes or final committee actions were taken during the hearing.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING Mar 13th, 2026
LEGISLATIVE JOINT AUDITING
AR
Transcript Highlights:
- The audits were conducted by a private CPA firm, and the audit reports contain clean opinions on the
- And when an outside CPA firm comes in and says all is well, that is a great sign for us and it's a great
Summary:
The Legislative Joint Auditing Committee met to approve prior minutes and receive reports from several subcommittees and audits. The executive committee reported that audit and special reports were scheduled for presentation, one requested report remained outstanding, and staff had reviewed circuit-court caseload assignments in Benton County’s 19th West Judicial District. The committee also heard that Arkansas legislative audit financial statements and audits for fiscal years 2024 and 2025 received clean opinions with no internal-control findings, and that the report was accepted.
The counties and municipalities report covered delinquent private water and sewer audits, with many entities reinstated after filing required reports, and reviewed current and deferred reports; several reports were referred to prosecutors, the attorney general, or the Government Bonding Board. The education audit report covered 57 school district audits, with three districts—Camden Fairview, Forest City, and Eudora—deferred until the June meeting because of findings and referrals. A substitute motion amended the report to file the Nettleton School District report, and the amended report passed. The state agencies report noted findings at the Department of Public Safety and the Department of Transportation and Shared Services, including duplicate payments, collateral issues, record-keeping problems, and missing vehicle logs; the committee filed five reports.
The committee then reviewed the City of Pine Bluff’s 2024 financial audit. The city received clean opinions overall, but the management letter identified serious issues in the mayor’s office, Parks and Recreation, and Finance, including unaccounted-for receipts, altered invoices, unallowable and questionable purchases, missing equipment, and weak cash-receipting and reconciliation procedures. City officials, including the mayor and department heads, testified that the problems largely involved prior activity, said they had terminated involved employees, referred matters to law enforcement, and described corrective steps such as a forensic audit, new procurement and accounting procedures, electronic receipting and payments, and software upgrades. After questions from members, the committee voted to file the Pine Bluff report and adjourned, with the next meeting set for June 4-5, 2026.
AL
Alabama 2025 Regular Session
Alabama Senate Agriculture, Conservation, and Forestry Committee Feb 26th, 2025
Agriculture, Conservation and Forestry
Transcript Highlights:
- There are a few CPA firms... ...there are a few CPA firms that have some expertise in it, but mostly
Keywords:
veterinary medicine, veterinarian-client-patient relationship, prescription refills, animal care, regulatory compliance, agriculture authority, eminent domain, property rights, tax exemption, agriculture center, medical cannabis, cannabis license, integrated facility license, Alabama Medical Cannabis Commission, AMCC, medical marijuana, dispensary, cultivation, processing, license appeal
AL
MN
MN
Transcript Highlights:
- reliable infrastructure, public health systems, parks and green spaces, and local governments through CPA
- infrastructure, public health systems, beautiful parks and green spaces, and local governments through CPA
- spaces, and it also contributes to local governments<00:37:48.160>
through <00:37:48.400>CPA - <00:37:50.160>
These governments through CPA and LGA. - These governments through CPA and LGA.
Keywords:
taxation, income tax, damage awards, sexual harassment, abuse claims, immigration enforcement, taxpayers, file income tax return, Minnesota-source income, tax regulations, detention facilities, gross revenues, private prisons, Minnesota law, 1183, house
Summary:
The committee first approved the March 3, 2026 minutes and then laid over House File 3611 for possible inclusion in the 2026 tax bill. Representative Finke described HF 3611 as creating a state income tax withholding deduction for damages awarded to individuals in lawsuits against federal agents such as ICE or CBP, including emotional and financial awards. There was no public testimony or member discussion on the bill before it was laid over.
The committee then took up House File 3909, which Representative Hansen said would impose a 50% tax on the gross receipts of detention centers operated by private nongovernmental entities. Hansen argued the measure would recapture public money, deter what he characterized as misuse of taxpayer dollars, and target profits made by private detention contractors such as GEO Group and CoreCivic. He also cited projected revenues and profits for those companies and said the bill was a response to human rights and civil rights concerns tied to private detention operations.
Testimony on HF 3909 included support from Nancy Fitz Simmons, a Minnesota State University, Mankato social work professor, who said social workers see the effects of these issues across the state and that the bill could return money to Minnesotans in need. Representative Swedzinski opposed the bill’s impact on the Appleton facility and emphasized local jobs and economic opportunity, while Representative Lee said Minnesota should seek better economic options than jail-related work. Representative Holland supported the bill as a way to offset costs to families and the state from detentions and deportations. Representative Weiner questioned the bill’s revenue potential and criticized the 50% gross-receipts tax as politicizing taxes. Representative Hansen responded that similar proposals were being explored in Washington and California and that the bill was intended to stand up to large corporate interests. The bill was laid over for possible inclusion in the 2026 tax bill.
TX
Transcript Highlights:
- Senate Bill 12-44 focused on certification for managed care organizations, making sure that they actually
- And so as a numbers guy, I had a natural affinity for him because my brother is the CPA in the family
Bills:
SB27, SB30, SB293, HB4, HB2974, HB5138, SJR36, SJR50, SJR63, SCR12, SCR39, SB2023, SB62, SB666, SB847, SB284, SB854, SB810, SB1505, SB583, SB507, SB1434, SB1772, SB2016, SB1122, SB731, SB397, SB508, SB1436, SB287, SB1882, SB393, SB1791, SB209, SB2429, SB1085, SB1975, SB2717, SB1262, SB636, SB2056, SB884, SB1200, SB1845, SB2458, SB801, SB3014, SB3013, SB758, SB2797, SB2076, SB2876, SB1640, SB1449, SB1181, SB1234, SB2926, SB2841, SB1528, SB1854, SB317, SB1250, SB2082, SB1237, SB2819, SB629, SB2608, SB1602, SB2009, SB867, SB640, SB1698, SB2680, SB913, SB1071, SB1086, SB1087, SB1483, SB1444, SB1553, SB1556, SB1703, SB2133, SB2297, SB2298, SB2622, SB2955, SB2334, SB1367, SB2044, SB2363, SB2565, SB1888, SB3036, SB3057, SB3043, SB3063, SB3035, SB203, SB2688, SB2522, SB2459, SB2655, SB2251, SB1884, SB2928, SB2566, SB2549, SB2553, SB2919, SB1944, SB1232, SB1798, SB2603, SB2607, SB2683, SB1319, SB3045, SB3071, HB796, HB1523, HB5294, HB748, HB3395, HB180, HB3171, HB146, HB5596, HB5694, HB1135, HB3225, HB186, HB1449, HB3793, HB112, HB104, HB3336, HB3520, HB3320, HB5663, HB2399, HB111, HB3483, HB4580, HB3748, HB632, HB4730, HB5690, HB5689, HB3385, HB4359, HB5381, HB123, HB5606, HB1057, HB3664, HCR141, HCR40, HCR59
Keywords:
judicial conduct, judges discipline, judicial compensation, retirement benefits, judicial transparency, SJR 50, constitutional amendment, Texas Constitution, Article VIII, securities tax, transaction tax, occupation tax, financial markets, broker-dealer, stock exchange, securities exchange, trading platform, clearing agency, transfer agent, FINRA
FL
Florida 2025 Regular Session
February 4, 2025 - 09:00 AM
Transcript Highlights:
- And then your third offense, if you are a teacher, you can have your certificate revoked for three years
- Slatton, who is not a CPA, has to think about taking care of his athlete families and making sure they
Summary:
The Student Academic Success Subcommittee met to discuss Florida’s current “sports choice” rules and high school NIL policy, then heard and passed HB 151. FHSAA officials and Sarasota County Schools staff explained eligibility rules for student-athletes, including GPA, age, semester limits, physicals, insurance, and the different participation options for traditional public, charter, home education, Florida Virtual, and private school students. Members focused on how controlled open enrollment works, whether private school students can play at public schools and vice versa, transfer timing and capacity limits, recruiting restrictions, and the role of local district policies. Sarasota officials said about 400 students in their county participate through non-traditional athletic arrangements, and FHSAA said statewide there are 5,460 non-traditional student-athlete forms on file out of roughly 280,000 student-athletes.
The committee then reviewed Florida’s high school NIL framework. FHSAA said students in grades 9-12 may enter NIL deals, with no income cap, but they are barred from agreements involving adult entertainment, alcohol, tobacco/vaping, cannabis, controlled substances, gambling, weapons, political or social activism, and NIL collectives. Students must have a written contract and cannot use school logos or uniforms without permission. FHSAA said about 25 students statewide had NIL deals so far, and Sarasota was first to file. Members raised concerns about recruiting, taxes, financial literacy, mental health, and whether students should be treated as employees, while district staff said they provide education and financial literacy resources but do not review contracts.
After the discussion, the committee took up HB 151 by Rep. Abbott. The bill allows students at FHSAA-member private schools to participate in sports at another member school when their own school does not offer that sport, and it removes the current 200-student enrollment limit. An amendment clarifying the private-school language was adopted without objection. A public witness from a small private school supported the bill, saying it would let the school join FHSAA without losing local athletic access for its students. Despite some members raising fairness and funding concerns, the bill passed on a 15-0 vote and was reported favorably.
LA
Keywords:
Medicaid, reimbursement, ambulatory surgical centers, gastroenterology, ophthalmology, otolaryngology, healthcare funding, Louisiana Department of Health, surgical procedures, TOPS-Tech, scholarship, education, eligibility, college credit, dual enrollment, state funding, HB 488, Belle Chasse Bridge, Belle Chasse Bridge Merit-Based Special Fund, Plaquemines Parish
HI
Transcript Highlights:
- Three of them involve certification at the national level.
- certification at the national<01:24:27.040>
level. - <01:24:34.080>
is nominal because the certification is nominal because the certification is - >> And so those are the certification.
- Um >> And so those are the certification.
Keywords:
charter schools, public-private partnership, school facilities, education funding, community need, education, capital improvement, reporting, transparency, technical expertise, public school land transfer, Department of Education, DOE, land conveyance, fee simple title, tax map key, TMK, Act 307, Session Laws of Hawaii 2022, Act 139
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means Education Committee Mar 3rd, 2026
Ways and Means Education
Transcript Highlights:
- It creates a workforce teaching certificate that would allow industry employees to get a certificate
- The bill also allows employers who loan their employees as part of the certificate program to receive
- to be able to teach to get a certificate to be able to teach curriculum<00:05:54.960>
within < - program to go teach these certificate program to go teach these classes<00:06:17.440>
a <00:06 - Members of the committee, this bill addresses teacher certification for career tech education.
Keywords:
underground damage prevention, one-call notification system, utility locating, excavation safety, dig safe, call before you dig, 811, utility lines, underground utilities, pipeline safety, gas pipeline, electric utility, telecommunications, water utility, wastewater, cable television, locate request, premark, tolerance zone, positive response
HI
Bills:
HB1817, HB2056, HB2616, HB1718, HB1842, HB1740, HB1919, HB1616, HB1774, HB1984, HB1603, HB2171
Keywords:
fishing regulation, ʻamaʻama, striped mullet, bag limit, overfishing, Hawaii fisheries, funding, appropriations, Honolulu, housing, construction, grant-in-aid, community development, Banyan Drive, Hawaii community development authority, cultural revitalization, special fund, public safety, economic development, affordable housing
Summary:
The committee heard HB 1817, which would create a daily bag limit for amaa/ama fish to protect Hawaii’s fisheries. DLNR said the biggest stressor on amaa populations is diversion of freshwater flows that cut off food sources for juvenile fish, and suggested that place-by-place rulemaking with fishers and stakeholders would be the most effective approach. A teacher and several Waialua Elementary students testified in strong support, describing research on declining catch data, cultural importance, and the need to preserve the fish for future generations. Other supporters said the fish is being outcompeted by invasive species and cited historical declines, including testimony that bag limits in Hilo Bay have helped increase populations.
Committee members asked DLNR about traditional and cultural gathering rights, whether the bill’s bag limit would apply to native Hawaiian practices, and whether the limit was 10 per day or per season. DLNR said constitutional Hawaiian practices are protected, but also noted that if the bag limit is set in statute it would limit the department’s flexibility to tailor rules by area. Members also asked about other conservation efforts, and DLNR said fish pond revitalization and amaa production are underway statewide. One member raised concern that a statewide statutory limit might not fit conditions on every island, and DLNR said it has authority to adopt area-specific rules through rulemaking, though that process can take months to more than a year.
The committee then moved to HP 206, an appropriations measure for the City and County of Honolulu involving school land transfers, and HP 266B relating to Banyan Drive. On HP 206, the county said the request is a one-time item and estimated costs were about $3.25 million, with the city and county already spending more than $350,000 on the transfers. On HP 266B, HCDA said it is conducting a master planning effort for Banyan Drive and plans a community visioning exercise this summer. Testimony from the Banyan Drive redevelopment agency emphasized the need for more flexible land-tenure rules, while OHA supported the bill with amendments to include cultural specialists and lineal descendants in the redevelopment process and to protect ceded lands. No votes were taken in the portion of the meeting provided.
OK
Oklahoma 2026 Regular Session
Banking, Financial Services and Pensions Feb 10th, 2026 at 03:00 pm
Banking, Financial Services and Pensions
Keywords:
credit card transactions, payment methods, service charge, consumer rights, financial regulation, public finance, pension, pension fund, retirement system, board of trustees, proxy voting, proxy proposal, shareholder vote, shareholder activism, fiduciary duty, pecuniary factors, nonpecuniary factors, ESG, environmental social governance, social goals
OK
Transcript Highlights:
- Your Senate 1413 requires public school districts that employ a teacher with an emergency certificate
Bills:
SB1726, SB1236, SB1633, SB1413, SB1317, SB1360, SB1342, SB1477, SB1189, SB1546, SB1524, SB1338, SB1193, SB1812, SB1617
Keywords:
higher education, graduate instructors, training program, academic integrity, First Amendment rights, administrative reporting, education, consolidation, board, public schools, resident tuition, Oklahoma State Regents for Higher Education, state scholarships, financial aid, immigration status, undocumented students, noncitizen students, lawfully present, postsecondary education benefits, college tuition
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Feb 5th, 2026 at 09:30 am
Oklahoma Senate Floor Meeting
Transcript Highlights:
- In addition, Rafael had earned his certification as an Eagle Scout in the past, and his dad is a veteran
Keywords:
water infrastructure, Oklahoma Water Resources Board, revolving fund, grants, environmental compliance, SB1191, Oklahoma Energy Initiative Act, Oklahoma Low Carbon Energy Initiative Board, low carbon energy, clean energy, energy policy, renewable energy, board repeal, statutory repeal, administrative board, energy committee, natural resources, Oklahoma statutes, 17 O.S. 802.3, fossil fuels
OK
Keywords:
SB1191, Oklahoma Energy Initiative Act, Oklahoma Low Carbon Energy Initiative Board, low carbon energy, clean energy, energy policy, renewable energy, board repeal, statutory repeal, administrative board, energy committee, natural resources, Oklahoma statutes, 17 O.S. 802.3, groundwater, indemnity fund, well drilling, pollution prevention, regulatory compliance, SB1319
TX
Transcript Highlights:
- solicited by mail and phone, claiming that the companies are required to file or obtain business certification
- solicited by mail and phone, claiming that the companies are required to file or obtain business certification
- convincing businesses to pay upwards of five times the amount of what it costs to file these certifications
Bills:
SB1113, SB1117, SB1206, SB1460, SB1802, SB1906, SB1917, SB2340, SB2455, SB2680, SB2690, SB705, SB748
Keywords:
SB 1113, converter's license, converter license, motor vehicle dealer, auto dealer, vehicle conversion, converted vehicles, direct sales, retail sales, trailer, semitrailer, manufactured trailer, chassis, manufacturer's statement of origin, MSO, Occupations Code, Transportation Code, Texas Department of Motor Vehicles, dealer licensing, general distinguishing number
Summary:
The committee took up pending business first and reported several bills favorably, including SB 2139, SB 2610, SB 1856, SB 2530, SB 2401, SB 2858, and SB 3016, with most of those measures moving out on committee substitutes and being sent to the local and uncontested calendar or to the full Senate. The committee also heard SB 1906 on expanding Chapter 342E consumer lending rates; supporters argued it would modernize Texas law and expand access to safe, regulated credit, while opponents from Texas Appleseed and AARP warned it would raise costs on already expensive loans and worsen debt burdens. SB 1906 was left pending after testimony. The committee also reconsidered and re-voted SB 1856 after a procedural issue, with the substitute ultimately adopted and the bill reported favorably.
The committee then heard SB 1113, which would clarify that certain vehicle converters, including a Texarkana business, do not need an additional dealer license to sell converted vehicles. The bill’s supporters described a long-standing business model and said the new metal license plate rules had created problems, while the Texas Automobile Dealers Association opposed the bill in its current form and said it could be resolved through DMV action or narrower changes. DMV said it was still researching a possible administrative fix, and SB 1113 was left pending. The committee also heard SB 2680, a Public Information Act cleanup bill dealing with emergency deadlines, business-day exclusions, and litigation timing; broadcasters and other open-government advocates argued the issues were already addressed by prior law and court rulings, while the Attorney General’s office said the bill would help with catastrophe notices and timing conflicts. SB 2680 was left pending.
Other bills heard included SB 1117, which would allow any Texas-licensed dentist to administer botulinum toxin neuromodulators for aesthetic purposes in the oral and maxillofacial region; the author and dental witnesses said it would clarify scope and improve access, and the bill was left pending. SB 2340 would clarify the Attorney General’s investigative authority over Texas corporations, including pre-suit depositions and sworn written questions; opponents raised due process and separation-of-powers concerns, and the bill was left pending. The committee also heard SB 705 and SB 748, both TDLR cleanup bills, and SB 1206, which would impose timelines and notice requirements on municipalities reviewing transmission projects; SB 1206 was supported by an electric cooperative and left pending. SB 1460, creating an ethics violation registry tied to licensing consequences, drew constitutional and due-process objections from several witnesses and was also left pending. After a recess, the committee heard SB 1802 on landlord duties to repair mobility assistance devices like elevators and ramps in rental housing, with the author describing prolonged outages affecting seniors; the bill was left pending. Finally, SB 2455, creating an Energy Waste Advisory Committee to coordinate efficiency and demand-response programs, drew support from energy-efficiency and environmental witnesses and was left pending, and SB 2690, targeting deceptive business-certification solicitations, was laid out and opened to testimony before the transcript ended.
NH
New Hampshire 2025 Regular Session
House Finance (03/12/2025)
Transcript Highlights:
- Each year, electric service providers comply with the law by acquiring renewable energy certificates,
- for all staff and CPR certifications for all staff and more<01:34:59.679>
importantly <01:35:00.360 - It's an important field, like you've heard already from many of my colleagues and from the CPA that works
- many of my colleagues and from the CPA many of my colleagues and from the CPA that<04:00:43.080>
- And the only reason they were raised at all is because I had a CPA that could figure out how much money
Summary:
The House Finance Committee opened a public hearing on House Bills 1 and 2, which concern the governor’s proposed FY 2026-2027 budget. The chair explained that the committee must fit the budget to House Ways and Means revenue, which is about $800 million below the governor’s estimate in an almost $16 billion budget. He also noted a projected current-budget overspend, the impact of recently passed legislation, possible fee updates, no new tax proposals at that time, and the importance of federal funding and Medicaid stability. Testimony was limited to three minutes, with the chair asking speakers to avoid duplication.
Much of the testimony focused on Medicaid, disability services, and home- and community-based care. Speakers urged the committee to restore or protect funding for transportation, Medicaid, day programs, in-home supports, and behavioral health services. Several individuals and providers described how cuts would affect people with disabilities, medically fragile children, and families who rely on services to remain employed and avoid institutional care. A home care provider argued that a proposed 3% Medicaid cut would increase hospitalizations and costs, while a behavioral health representative asked for sustainable Medicaid rates, uncompensated care support, housing resources, and continued funding for community behavioral health clinics.
Another major topic was the Group II retirement provisions in HB 2 for public safety workers. Representatives from police, fire, corrections, probation/parole, and related associations testified in support, saying prior pension changes hurt recruitment and retention, pushed experienced workers to neighboring states, and should be reversed to restore promised benefits. They argued the provisions would help keep public safety careers viable and honor commitments made to first responders. An executive counselor also warned that when the state shifts costs away from itself, local property taxpayers bear the burden, and she opposed cost shifts such as Medicaid premiums and universal vouchers. A separate speaker urged funding public schools rather than universal vouchers, arguing vouchers can leave other students behind as resources are diverted.