Video & Transcript Research : 'CPA'
Page 7 of 35
FL
Transcript Highlights:
- I'm with the firm of Gladstone Strum and Company in South Florida, a CPA firm.
- I've been very active in condo legislation for about 20 years and practicing as a CPA for about 35, with
- I'm with the firm of Gladstone Strum and Company in South Florida. or CPA firm.
- We're a CPA firm. Currently I am on the FICPA's Council.
- CPA for about 35, about 400 current association clients, most of which are condos, and facing a crisis
Summary:
The committee on Regulated Industries convened with a quorum and began a panel discussion focused on condominium milestone inspections and structural integrity reserve studies (SIRS), with members framing the topic as part of Florida’s post-Surfside condo safety reforms. The chair and panelists reviewed how the state got here, emphasizing that the problems predated Surfside and were driven by long-term deferred maintenance, underfunded reserves, and aging buildings. Panelists included representatives from Florida Realtors, engineering and reserve-study firms, a CPA, a community association attorney, and Broward County’s building safety official, all of whom described their roles in inspections, reserve planning, and code enforcement.
Testimony centered on what inspectors are finding in the field. Panelists said the most common problems are not subsidence but wear-and-tear and maintenance failures, especially in stairways, balconies, roofs, parapet walls, waterproofing, and corrosion. They described examples of buildings with hidden deterioration, hurricane-exposed damage, and associations that were underfunded despite prior inspection regimes in Miami-Dade and Broward. Dr. Barbosa explained that Miami-Dade’s recertification program began in the 1970s and Broward’s in 2005, with current timelines generally requiring notice, a first milestone review, and then time to begin substantial repairs; she said the program has improved compliance but that SIRS has added confusion.
Members also raised concerns about the cost and implementation of SIRS, including whether reports are being used to generate unnecessary work, whether contractors or firms have conflicts of interest, and whether the law’s use of “fully funded” is being misunderstood. Panelists said the statutory reserve requirement is better understood as baseline funding, not having all money in the bank immediately, and suggested clearer definitions and possibly changing the terminology to “adequately funded.” They also discussed the need to separate required structural items from optional or cosmetic items in reserve reports, improve transparency for buyers and lenders, and ensure associations provide documents through websites and other portals.
No votes were taken. The committee used the meeting as an information-gathering session and signaled that more panels and discussion would follow, with members and witnesses agreeing that the state may need further clarification, education, and possible statutory adjustments to reduce confusion while preserving building safety.
FL
Transcript Highlights:
- requires community associations with budgets at or exceeding $500,000 to utilize a licensed professional CPA
- requires community associations with budgets at or exceeding $500,000 to utilize a licensed professional CPA
- Today, Florida already requires licensed CPAs once an association reaches a certain financial threshold
- As you may know, I'm the CPA member of the commission.
- I'm both a Florida CPA in good standing for the last 14 years, I believe, and a New York CPA still active
Keywords:
animal cruelty, reporting, veterinary, protection, liability, regulation, community association, management certification, Florida Statutes, certified manager, association governance, building permits, inspections, offsite construction, local government, housing, property regulation, construction standards, state of emergency, emergency response
Summary:
The committee heard and approved several bills. SB 468 would require veterinarians and veterinary technicians to report suspected animal cruelty to law enforcement or animal control and allow release of patient records in good faith; it was reported favorably with support from animal welfare groups. SB 1706 narrows eligibility for the My Safe Florida Condominium Pilot Program to buildings with at least 80% owner-occupied units and residents at or below 80% of area median income, and it also passed favorably. SB 1234 on building permits and inspections was amended extensively to clarify permit exemptions, private-provider rules, and timelines, then reported favorably as a committee substitute. SB 1260, dealing with building inspections after emergencies, was amended to require state-term contracts for inspection vendors and then passed. SB 822 would require professionally managed community associations above a budget threshold; an amendment raised the threshold to $750,000, added a parcel-count trigger, and allowed direct-hire credentialed managers, after which the bill was reported favorably. SB 1580 would increase penalties for illegal gaming operations, add enforcement tools, and clarify procedures for veterans organizations; after removing a fantasy sports provision, it also passed favorably.
The committee also heard from several appointees and reappointees to the Public Service Commission and Florida Gaming Control Commission. Public Service Commission nominees Anna Ortega and Robert Payne were questioned closely about utility hardening projects, ratepayer costs, and the role of the Office of Public Counsel. Gaming Commission reappointee Julie Brown and appointees William Spacola, John DeQuilla, Peter Cutterman, and Tina Rep discussed illegal gaming enforcement, audits, agency operations, and their backgrounds in law, regulation, law enforcement, and public service. Several members raised concerns about contract timing and evidence handling at the Gaming Commission, while others praised the nominees’ experience and service.
At the end of the meeting, the committee voted to recommend confirmation of all appointees on tabs 1 through 7. Members then requested favorable placement on the record for specific bills, including SB 468, SB 1234, SB 1260, SB 1580, and SB 1706, and the committee adjourned.
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-01-29 (9:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- Number one, it creates three additional pathways to CPA licensure in Florida.
- Number two, it creates automatic mobility for CPAs licensed in other states to serve clients in Florida
- without having to get a Florida CPA license.
- This is identical to the current laws allowing Florida CPAs to serve clients in other states without
- And number three, it streamlines Florida's licensure by endorsement process for CPAs licensed in good
Summary:
The Senate opened with prayer, the Pledge of Allegiance, and several introductions recognizing guests and visiting groups, including Challenger Learning Center representatives, the Florida Dental Hygienists Association, local officials, students, and members of the Florida School Board Association. Senators also noted President Albritton’s recovery and offered remarks honoring the 40th anniversary of the Challenger disaster.
The main floor debate centered on Committee Substitute for Senate Bill 156, which revises criminal penalties involving law enforcement officers and other personnel. Sponsor Senator Leek said the bill responds to the Officer Jason Rainer case by clarifying resistance to officers, shifting fault determinations to the courts, changing “lawful performance” to “official duties,” and imposing mandatory life imprisonment for manslaughter of a law enforcement officer. Senators Rouson and Bracy Davis offered amendments that were withdrawn. Senators Pizzo, Berman, Smith, Polsky, and others questioned the bill’s effect on self-defense, off-duty conduct, prosecutorial discretion, and the removal of language limiting unlawful force by officers. Supporters argued the bill corrects confusion and honors Officer Rainer; opponents said it removes civilian protections and imposes disproportionate mandatory sentencing. The bill passed 31-4.
The Senate then passed SB 168 on public nuisances, expanding nuisance law to include gambling establishments and increasing penalties; SB 288 on rural electric cooperatives, narrowing statutory ambiguity while preserving consumer protections; SB 292 creating a public records exemption for appellate court clerks and their families; SB 296 and SB 298 addressing domestic violence and dating violence, including a feasibility study for a secure alert system and expanded address confidentiality protections; SB 364 modernizing CPA licensure pathways; SB 386 creating protections for farm equipment purchasers; and several Open Government Sunset Review bills preserving or extending public records and meeting exemptions (SB 7000, 7002, 7006, 7008, 7012, 7014, and 7016). Most of these bills passed with little or no opposition, though some sunset-review measures drew a few dissenting votes.
At the end of the session, the Rules Chair moved to waive rules and immediately certify all bills passed that day to the House, and the motion was adopted. The Senate also heard announcements about upcoming executive appointments, State of Black Florida Week events, and a motion to adjourn until the next meeting on February 4.
TX
Texas 89th Regular
Senate Committee on Business and Commerce Mar 25th, 2025 at 08:00 am
Business & Commerce
Transcript Highlights:
- Senate Bill 522 is CPA reciprocity between states currently.
- CPA must be an active certificate coming from that state.
- Coming into the state to do business, a CPA must be an active certificate coming from that state.
- There is one individual who should testify: Tracy Miller, Texas Society of CPAs.
- I'm an accounting professor, and I represent Texas Society of CPAs today.
Bills:
SB483, SB522, SB783, SB1239, SB1254, SB1255, SB1259, SB1341, SB1664, SB1762, SB1856, SB1877, SB1977
Keywords:
utility, proprietary information, customer data, data protection, electric service, customer information, emergency communication, electric utility, privacy, certification, public accountants, interstate licensing, accounting, regulatory amendment, energy efficiency, construction regulations, building codes, Texas, sustainability, cost-effectiveness
Summary:
The Senate Business and Commerce Committee met with a quorum and first took up pending business, voting out several bills. Senate Bills 1697, 1569, 1202 as substituted, 1029, 1364, 1185, 924, 1008 as substituted, 264, 1376, and 1358 as substituted were reported favorably, with some sent to the local and uncontested calendar. The committee also adopted a substitute for SB 1202 and later corrected votes on several measures. SB 924 and SB 1376 drew some opposition, while the rest of the pending bills were reported without dissent or with limited nays.
The committee then heard testimony on SB 1856, which would create an annual capacity-cost recovery rider for Entergy Texas customers in the MISO region. The author and Entergy argued the bill would better match rates to actual capacity costs and improve transparency, while the Texas Association of Manufacturers and the Public Utility Commission raised concerns about the short 10-day review period, rider proliferation, and the preference for full rate cases over piecemeal adjustments. The bill was left pending. The committee also heard and left pending SB 522 on CPA reciprocity, SB 1664 requiring TDUs to provide clearer, standalone rate-change disclosures, SB 1877 expanding OPUC’s access to market data, SB 1254 and SB 1255 as TDLR cleanup bills on professional employer organizations and mold assessors, SB 1341 updating manufactured housing rules, SB 1239 on sovereign debt and Texas governing law, and SB 1259 streamlining the surveyor-in-training licensing process.
Additional bills discussed included SB 1977, which would cap recoverable legal expenses in electric, water, and sewer rate cases; OPUC and some consumer advocates supported the idea as a way to reduce ratepayer costs, while utility representatives warned it could discourage participation and increase rate shock. The committee also heard SB 1762 clarifying that geothermal energy conservation wells are not battery resources, and SB 783 allowing SECO to proceed with future energy-code rulemaking for state-funded buildings. Both drew supportive testimony from industry and environmental groups. All remaining bills heard during the meeting were left pending, and the committee recessed subject to the call of the chair.
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-01-29 (9:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- This bill opens new pathways to licensure without lowering standards for CPAs.
- Specifically, the legislation proposes three key reforms: mobility for CPAs licensed in other states
- to serve clients in Florida without having to obtain a Florida CPA license.
- This is identical to the current laws allowing Florida CPAs to serve clients in other states.
- And number three, it streamlines Florida's licensure by endorsement process for CPAs licensed in good
TX
Transcript Highlights:
- Senate Bill 522 is about CPA processes between states.
- Currently, Texas is experiencing a shortage of CPAs, making it challenging to meet demands in a growing
- Senate Bill 522 ensures that out-of-state CPAs who want to practice...
- An individual wishing to testify is Tracy Miller from the Texas Society of CPAs.
- I'm an accounting professor, and I represent Texas. of CPAs today.
Bills:
SB483, SB522, SB783, SB1239, SB1254, SB1255, SB1259, SB1341, SB1664, SB1762, SB1856, SB1877, SB1977
Keywords:
utility, proprietary information, customer data, data protection, electric service, customer information, emergency communication, electric utility, privacy, certification, public accountants, interstate licensing, accounting, regulatory amendment, energy efficiency, construction regulations, building codes, Texas, sustainability, cost-effectiveness
TX
Transcript Highlights:
- Members, the Texas Society of Certified Public Accountants is gathering at the Capitol today for Texas CPA
- More than 250 CPAs from across Texas will meet with their legislative representatives.
- More than 250 CPAs from across Texas will meet with the legislature to discuss critical business issues
- These are all fellow CPAs in a profession I enjoyed for over 40-plus years.
- CPAs are critical in identifying financial integrity in our banks, our financials, our stock markets,
Summary:
The Senate convened with a quorum, heard the daily invocation, approved the previous day’s journal, and received a House message announcing passage of H.C.R. 54, which authorizes the legislature to adjourn for more than three days during a specified period. The chamber then took up several recognitions, including Senate Resolution 8 honoring Texas Society of Certified Public Accountants Advocacy Day, a recognition of the Texas A&M University System Chancellor’s Student Advisory Council, a delegation from Dimmit County, and the doctor of the day, Dr. Hosey Hinojosa.
The main floor business centered on Senate Resolution 15, commemorating International Holocaust Remembrance Day and the start of Texas Holocaust Remembrance Week. Senators King, Menendez, Bettencourt, Perry, Hughes, Hinojosa, Campbell, Hall, Cook, Paxton, West, Parker, and others spoke in support, emphasizing Holocaust history, the rise of anti-Semitism, the importance of education, and solidarity with Israel. The resolution was adopted without objection, and Senator Bettencourt moved to add all senators’ names. The Senate also adopted Senate Resolution 17, recognizing Sexual Assault Survivors Day, with remarks focused on the prevalence of sexual violence, underreporting, support for survivors, and the need for prevention and stronger systems of response.
The Senate then adopted Senate Resolution 14 in memory of Brazoria County Sheriff’s Deputy Jesse Vargas, who was killed in the line of duty, with Senators Middleton and Huffman highlighting his service and using the occasion to call for tougher measures against violent offenders. Additional resolutions SR 3, SR 4, SR 5, SR 6, SR 7, SR 11, and SR 12 were adopted together, and SR 54 granting permission for adjournment for more than three days was approved by a 31-0 roll call vote. The chamber also recognized Leadership Frisco Class No. 28 and later honored former Senator Dr. Joe J. Bernal and, upon adjournment, Sergeant Mark Allen Butler of the Navasota Police Department. The Senate adjourned until 11 a.m. Wednesday, January 29, 2025, in memory of Deputy Vargas and Sergeant Butler.
TX
Transcript Highlights:
- Members, the Texas Society of Certified Public Accountants is gathering at the Capitol today for Texas CPA
- More than 250 CPAs from across Texas will meet with the Legislature to discuss critical business issues
- More than 250 CPAs from across Texas will meet with the Legislature to discuss critical business issues
- These are all fellow CPAs in a profession I endured, or enjoyed, whichever perspective you had, for over
- CPAs are critical in identifying financial integrity in our banks and our financials and our stock markets
Bills:
SJR36
Summary:
The Senate convened with a quorum, offered an invocation, and approved the previous day’s journal. The chamber received a House message announcing passage of H.C.R. 54, and then took up a series of recognitions and resolutions honoring visiting groups, including Texas Society of CPAs Advocacy Day, the Texas A&M System Chancellor’s Student Advisory Council, Dimmit County officials, the Doctor of the Day, and Leadership Frisco. Senators also recognized the Senate’s memorial and ceremonial guests throughout the day.
The main floor business centered on two commemorative resolutions. Senate Resolution 15 marked International Holocaust Remembrance Day and the start of Texas Holocaust Remembrance Week. Senators King, Menendez, Bettencourt, Perry, Hughes, Hinojosa, Campbell, Hall, Cook, Paxton, West, Parker, and others spoke in support, emphasizing Holocaust education, opposition to anti-Semitism and denial, remembrance of victims and survivors, and the importance of teaching students to stand up against hatred. The resolution was adopted, and the names of all senators and the lieutenant governor were added.
The Senate also adopted Senate Resolution 17 designating January 28 as Sexual Assault Survivors Day. Senator Parker described the prevalence and underreporting of sexual assault, the impact on survivors, and the need for prevention, support services, and stronger responses; Senator Cook spoke as a survivor and emergency room nurse and highlighted rape-kit backlogs and the need for victim support. The chamber then adopted Senate Resolution 14 honoring Brazoria County Sheriff’s Deputy Jesus Jesse Vargas, who was killed in the line of duty, with Senators Middleton and Huffman urging action against violent offenders and stronger protections for law enforcement. Several additional resolutions were adopted, including SRs 3, 4, 5, 6, 7, 11, and 12, and SR 54 granting permission for the Legislature to adjourn for more than three days was approved by roll call, 31 ayes and 0 nays. The Senate later adjourned until 11 a.m. Wednesday, January 29, 2025, in memory of Deputy Vargas and Sergeant Mark Allen Butler, whom Senator Kolkhorst also honored in remarks.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Mar 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- been for probably about four or five, four years, I think, now that we've turned those over to the CPA
- firm, and the CPA firm is handling that, so we haven't had any actual late payments to the IRS since
- And then we've actually engaged the CPA firm to take care of... ...our receipting and posting to our
- 6-704 requires the districts to obtain an annual audit of their financial statements from a private CPA
- Page 18, we have the Compton Water Association, 2004, which is a private CPA report.
Summary:
The committee approved the February 12 minutes and received updates on delinquent municipal water and sewer reports for 2022 and 2023, noting continued progress toward compliance and reinstatement of turnback funds for several cities. It also deferred several matters to the June 4 meeting, including Fargo’s municipal accounting noncompliance report, Jericho’s street-fund misuse issue, Biggers and Holly Grove deferred reports, and a group of private water and sewer reports lacking proper responses.
Members then heard and filed a detailed report on the City of Strong, which involved repeat findings on undeposited receipts, improper use of solid waste funds, unsupported spending, late payroll tax payments, accounting control problems, and fund balance issues. Mayor Darrell Howell described corrective steps, including new internal controls, outside CPA assistance, repayment of misapplied funds, budget amendments, and efforts to address the findings; the committee commended the city’s efforts and filed the report. The committee also filed reports on Thornton Waterworks, Calhoun County, Salem, Briarcliffe, Compton Water Association, Montgomery County Regional Public Water Authority, Camden, Johnson County, and Sparkman, while deferring several private water reports and other unresolved items.
A major portion of the meeting focused on the Pulaski County Regional Solid Waste Management District and other regional solid waste districts. The audit found issues in Pulaski County involving unapproved payroll items, missing credit card documentation, unapproved contracts, vehicle and cell phone documentation problems, lack of competitive bidding, and weak internal controls; members questioned the district’s practices and deferred the report to June while requesting district representatives appear. The committee also reviewed a statewide report on six regional solid waste management districts, with findings in Pulaski, Faulkner, and Benton counties and no findings in three others; that report was likewise deferred for Pulaski County questions. The meeting ended after a lengthy discussion with Cross County Rural Water System about overdue audit posting, water quality problems, grant-funded improvements, board notice practices, and the broader challenges facing rural water systems, after which the committee filed the report and adjourned.
MN
Transcript Highlights:
- I am a member of the Minnesota CPAs and a recently retired partner of John A.
- Canuts and Company, a local CPA firm in Falcon Heights.
- I am a member of the Minnesota CPAs and a recently retired partner of John A.
- Canuts and Company, a local CPA firm in Falcon Heights.
- I'm a small business owner, CPA firm.
Summary:
The committee first approved the prior day’s minutes, then heard Senate File 255, which would exempt American Legion and VFW buildings from property tax. The bill’s author and the American Legion Department of Minnesota testified that many posts are struggling financially, that the tax burden can threaten building ownership, and that the posts provide important community services such as charitable gambling support, youth sports, food insecurity assistance, suicide prevention training, and meeting space for veterans and local residents. Several members voiced support, and the bill was laid over for possible inclusion.
The committee then took up Senate File 30, a proposal to allow Minnesota estate tax portability for married couples, so a deceased spouse’s unused $3 million exclusion could transfer to the surviving spouse, similar to federal law. The author said Minnesota is an outlier compared with other estate-tax states and that the bill would simplify planning and reduce tax burdens, especially for family farms and other illiquid assets. A CPA and a Minnesota Farm Bureau representative testified that the order of death should not determine tax liability and that portability would help keep family farms intact. The bill was laid over for possible inclusion.
Next, the committee adopted an A1 amendment to Senate File 211 and heard the bill, which would create a Minnesota subtraction for Foreign Service pension income, treating it more like military pension income. The author said the change would cover a small number of retirees and would have a minimal fiscal impact, while the testifier described Foreign Service work and said the benefit would recognize their service. The bill, as amended, was laid over for possible inclusion.
Finally, the committee heard Senate File 132, which would revise property tax language related to electric power systems by replacing references to attachments and impertinences with broader system-based language. The author said the bill would clarify tax treatment for power co-ops, restore the original intent of the law, and provide stability for Greater Minnesota, with an estimated property tax shift of a little over $700,000. Testimony was beginning when the transcript ended, and no vote on the bill was recorded in the excerpt.
MN
Transcript Highlights:
- Our CPA LGA purpose county program aid.
- CPA goes to every part of the state. All 87 counties receive it.
- Um the um CPA cuts, the LGA your review.
- There are cuts to CPA. Do we regret them? Yes.
- cuts to um CPA. Do we regret them? Yes. cuts to um CPA. Do we regret them? Yes.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- Every other CPA firm that we have reached out to that's a size of four of us, we're getting the same
- And how long has this CPA company had this information?
- We have since hired a CPA two years ago. We started using their software two years ago.
- We have since hired a CPA two years ago. We started using their software two years ago.
- So I did speak with our CPA that we're using, and she is going to adjust it to where each account has
Summary:
The committee heard multiple audit and compliance reports involving Arkansas municipalities and a regional solid waste district. Several small towns were discussed for repeat findings involving delinquent water and sewer audits, municipal accounting noncompliance, and misuse of street funds, including Fargo, Lead Hill, Alma, Jericho, Haynes, Biggers, Gilmore, and Holly Grove. In several cases, staff noted that turnback escrow was already being withheld because required water audits had not been filed, and some entities were reported to be current on payment plans only after staff updated the records through May 2026. The committee also reviewed a special report on the Pulaski County Regional Solid Waste Management District, which included findings on payroll approvals, contracts, credit card documentation, vehicle and cell phone use, bidding, advertising costs, and the sale of trailers and other equipment. A separate report on municipal accounting noncompliance was presented for towns including Denning, Gum Springs, Fargo, Lead Hill, and Alma, with staff recommending some be removed from the 60-day list while others remained under review.
Several local officials appeared and explained the findings. Fargo’s mayor said the town was understaffed and had begun improving records, while Lead Hill’s mayor said the town had hired more office help and was working to complete overdue water audits. Alma’s officials said they were trying to catch up on audits and accounting issues. Jericho’s police chief defended the town’s traffic enforcement and said the town had adjusted speed limits and enforcement practices to avoid the speed-trap threshold, while staff clarified that the prosecutor decides whether to pursue penalties. Haynes officials said revenue losses and the loss of their police department had made it difficult to keep up with required street-fund payments, and Gilmore officials said they were working on IRS and other debts. The Pulaski County district director said the board had authorized many of the questioned practices and that some issues, such as advertising and vehicle use, were tied to public education and operational needs.
The committee took several actions. It approved minutes, accepted or filed some reports without objection, removed Denning and Gum Springs from the 60-day list, and deferred action on several matters, including Fargo, Lead Hill, Alma, Haynes, and the Pulaski County solid waste district, generally until the September or August meeting. Motions to defer or file reports were adopted in multiple cases, and the committee also noted that some matters had been referred to the appropriate prosecuting attorney for further review. The meeting ended with recognition of visiting accounting students who were attending as part of summer internships.
MN
Minnesota 2025-2026 Regular Session
Practicing mortuary science 3/23/26
Minnesota House Floor Meeting
Transcript Highlights:
- We carried something similar last session on CPAs and accountants, and this kind of falls into that line
- carried something similar last session<00:08:58.720>
on <00:08:59.279>for <00:08:59.680>CPAs - <00:09:00.320>
and <00:09:00.560>accountants <00:09:01.040>and session on for CPAs - and accountants and session on for CPAs and accountants and this<00:09:01.920>
kind <00:09:02.000
FL
Florida 2025 Regular Session
Appropriations Committee on Agriculture, Environment, and General Government Mar 5th, 2025
UT
Utah 2025 Regular Session
Business and Labor Interim Committee - November 19, 2025
Business and Labor Interim Committee
Transcript Highlights:
- it does do is it opens up the opportunity for some attorneys and clarifies that some attorneys and CPAs
- , if it's a small portion of their business, And it clarifies that attorneys and CPAs, if it's a small
- concern that we'd come up with in April: could we allow other types of people, such as attorneys or CPAs
- We view this legislation as slippery slope legislation that does allow CPAs and attorneys to provide
- We think it's also a huge conflict of interest for attorneys and CPAs to be providing the service.
KY
Kentucky 2026 Regular Session
House Standing Committee on Local Government (3-24-26)
Local Government
Transcript Highlights:
- Alan Long with Kentucky Society of CPAs. All right, you may proceed. Thank you, Mr.
- Senate Bill 192 represents the work of the Kentucky League of Cities, the Kentucky Society of CPAs, and
- support the legislation as an effort to address the difficulty in finding and affording certified CPAs
- difficulty in finding and affording difficulty in finding and affording certified<00:04:02.200>
CPAs - to complete the audit certified CPAs to complete the audit work<00:04:04.400>
in <00:04:04.520
Keywords:
Meeting Start 00:00:54
Roll Call 00:01:17
SB 192 Discussion 00:03:31
SB 192 Vote 00:05:41
SB 312 Discussion 00:07:17
SB 312 Vote 00:09:56
SB 27 Discussion 00:11:27
SB 27 Vote 00:15:51
SB 149 Discussion 00:16:55
SB 149 Vote 00:19:35
SB 133 Discussion 00:21:17
SB 133 Vote 00:23:41
SJR 62 Discussion 00:25:04
SJR 62 Vote 00:27:28
SJR 75 Discussion 00:28:31
SJR 75 Vote 00:31:56
Adjournment 00:34:30, 958, all
AL
Transcript Highlights:
- This bill keeps that and adds a four-year degree, the exam, and two years with a CPA firm, getting CPAs
- <00:51:21.119>
So, the exam, two years with a CPA firm. - So, the exam, two years with a CPA firm.
- >
the <00:51:22.640>pipeline we're getting CPAs in the pipeline we're getting CPAs in the - Speaker, I to CPA act. With that, Mr.
HI
Transcript Highlights:
- The first visit, every redemption center, the CPA firm took 12 glass bottles, same manufacturer.
- So instead of the 61 cents that the CPA firm accountant had received, the program reimbursed Reynolds
- , they had taken The CPAs or the analysts, they had taken the<00:17:29.600>
accountants, <00:17 - instead of the 61 cents that the CPA instead of the 61 cents that the CPA firm<00:17:58.880>
- Uh the analyst<00:18:20.640>
or <00:18:20.799>the <00:18:20.960>CPA <00:18:21.760
Summary:
The informational briefing focused on the Office of the Auditor’s recent audit of Hawaii’s deposit beverage container program and the Department of Health’s response. State Auditor Les Condo reviewed the program’s structure, noting it was created to increase recycling and reduce litter, but said prior audits have repeatedly found weak internal controls, reliance on self-reported data, and an “honor system” approach. He cited examples of underreporting and overpayment risks, including a Whole Foods settlement and secret-shopper testing at a redemption center where the program reimbursed more than what was actually paid to consumers. Condo said the special fund continues to grow, increasing by more than $12 million between FY24 and FY25, and that the 2024 audit found no meaningful progress in implementing earlier recommendations. He also noted that many prior recommendations were later codified in law, including risk-based audits and internal control requirements, and said the office will audit the program again in about a year.
Senator Fevella said the briefing was needed because he has seen little progress over the years and emphasized the program’s goals of reducing litter and promoting recycling. He noted that Hawaii has lost a glass recycler, underscoring broader challenges in the system. Department of Health Deputy Director Kathleen Hoe said the department is committed to addressing longstanding problems and said the director’s office meets with the program twice a month. Program staff outlined steps being taken to respond to the audit, including revising accounting and inspection/enforcement manuals, retaining third-party services, and implementing risk-based audits of distributors and redemption centers. They said internal control process documents from distributors were due June 30, with about 200 received and roughly 100 still outstanding, and that enforcement letters are being sent.
The department also described plans for electronic reporting to reduce manual entry and improve accuracy, as well as a broader legislative proposal for a tiered audit system. Under that proposal, larger distributors would remain subject to the current every-other-year audit requirement, middle-tier distributors would be audited every five years, and smaller distributors would be exempt. Officials said the governor had temporarily waived enforcement of the 2025 independent audit requirement because of cost concerns for smaller distributors, while the department reviews submitted audits and considers a longer-term fix. No votes or formal committee actions were taken during the informational briefing.
TX
Transcript Highlights:
- He currently is a practicing CPA and an attorney, both skilled sets invaluable to the board. Mr.
- How do you keep them once they become CPAs and nurses?
- Divorces, substance abuse—those kinds of issues are the same for CPAs as they are for the Board of Nursing
- We're all... ...sitting in there and we're CPAs, so we're interested in how that rule comes out.
- I'm not the CPA. Whatever you've got to say, okay." Why the hell do we have that rule?
FL
Transcript Highlights:
- Now, that’s not a knock on CPAs.
- , so I saw the CPAs used, were in here for a little bit.
- I'd like to thank my, again, the CPA team.
- ... ...came up regarding the CPAs.
- And I'd like to thank my CPA family back at home.
Summary:
The Senate began with opening prayer, the Pledge of Allegiance, and recognitions, including the doctor of the day and a lighthearted “Cannoli Day” introduction. The chamber then held an extended farewell celebration for Senator Joe Gruters, with numerous senators, colleagues, and family members praising his loyalty, political skill, family focus, and service in the Legislature and Republican Party. Gruters was presented with a commemorative gift recognizing his work on a 2019 public-safety and immigration bill that prohibited sanctuary cities and required local cooperation with federal immigration enforcement. The Senate adopted a motion to spread Gruters’s remarks upon the journal and then recessed briefly.
After recess, the Senate returned to regular business and took up third-reading bills. Committee Substitute for Committee Substitute for Committee Substitute for Senate Bill 354, relating to blue ribbon projects, was temporarily postponed. The chamber then considered Committee Substitute for Committee Substitute for Senate Bill 1758, relating to public assistance, with Senator Gates explaining that it contained five reforms to the public assistance system discussed earlier in session.
During debate on SB 1758, Senator Berman opposed the bill, saying he could not support it in its current form because he believed the Medicaid-related provisions would create a coverage cliff after the one-year transition period and could leave people without care while increasing costs to hospitals and taxpayers. He also said SNAP error reduction should be a priority, but argued the state should focus on fixing administrative errors and fraud rather than imposing a work requirement whose costs and effects were uncertain.