Activity Review

North Carolina State

Board of Certified Public

Accountant Examiners

1101 Oberlin Road, Suite 104, Post Office Box 12827, Raleigh, NC 27605- 2827 ( 919) 733- 4222 No. 4 2002

Inside this issue...

Auditor Independence Rules ......... 5

Board Meetings ............................... 2

Certificates Issued ........................... 7

Cheating on the Exam .................... 5

Declaratory Ruling ......................... 4

Disciplinary Actions ...................... 2

Exam Schedule ................................ 5

Notice of Address Change ............. 8

Policy on Cheating .......................... 5

Reclassifications ............................. 7

Resolution ........................................ 3

Rules for Contract Auditors

Who Do CAFR Work .................. 5

www. state. nc. us/ cpabd

Leonard W. Jones, CPA, Appointed to Board

Governor Michael F. Easley has ap-pointed

Leonard Wayne Jones, CPA, of

Morehead City, to the NC State Board of

CPA Examiners. Jones replaces

Norwood G. Clark, Jr., CPA ( see page 3).

Jones, whose term will expire June

30, 2004, took the Oath of Office at the

March 22, 2002, Board meeting.

Licensed as a North Carolina CPA

in 1976, Jones received a BSBA in ac-counting

from East Carolina University

He began his accounting career with

A. M. Pullen & Company in its New Bern

office. In 1980, Jones moved to Morehead

City and five years later, started his own

CPA firm, Leonard W. Jones, CPA.

Jones is a member of the American

Institute of Certified Public Accountants

( AICPA) and a member of the AICPA’s

tax section.

As a member of the North Carolina

Association of Certified Public Accoun-tants

( NCACPA), Jones has served on

several committees, including the Nomi-nating

Committee and the Taxation Com-mittee.

In addition, he served on the

NCACPA Board of Directors and served

as liaison for the Coastal Plains Chapter.

Jones is a member of the Soundview

Rotary Club and is President of the

Carteret- Craven Electric Membership

Cooperative Foundation.

In 1998, Senator Marc Basnight ap-pointed

Jones to a two- year term on the

General Assembly’s Revenue Laws

Study Committee.

Senator Basnight recently reap-pointed

Jones to another two- year term

on the Committee.

Jones and his wife, Shiron Taylor

Jones, have one daughter, Amanda.

Jones’ mother, Janice Jones, lives in

Greenville.

Renewal Reminder Declaratory Ruling

The Board recently issued a Declara-tory

Ruling ( see page 4) regarding the

inclusion of non- licensed staff on a

CPA firm’s web site.

In addition to stating that unli-censed

staff may be included, with

specific restrictions, on a firm’s web

site, the Ruling also addresses the

inclusion of non- licensed staff in other

publications, such as certain print

media.

Each North Carolina CPA must sub-mit

a completed certificate renewal

form to the Board by June 30, 2002.

Failure to return the properly com-pleted

renewal form to the Board by

the deadline may result in disciplin-ary

action by the Board.

Information about the renewal

process is available on the Board’s

web site ( www. state. nc. us/ cpabd).

Leonard W. Jones, CPA

2

Name Not Published 03/ 22/ 02

Disciplinary Actions

THIS CAUSE, coming before the Board

at its offices at 1101 Oberlin Road, Ra-leigh,

Wake County, North Carolina,

with a quorum present. Pursuant to

NCGS 150B- 41 and 150B- 22, the Board

and Respondent stipulate the follow-ing

Findings:

1. Respondent is the holder of a North

Carolina certificate as a Certified Public

Accountant.

2. Respondent partially prepared a de-tailed

general ledger in conjunction with

other professional services provided to

a client, including preparation of a com-pilation

that was submitted to client’s

bank.

3. Client later terminated the engage-ment,

but Respondent refused to give

this client a copy of the partially pre-pared

detailed general ledger upon the

client’s request for the return of all client

records.

4. Respondent again refused to give this

client a copy of the partially prepared

detailed general ledger despite the

Board’s Professional Standards

Committee’s instruction to Respondent

to provide this client with a copy of the

partially prepared detailed general led-ger.

Respondent contends that she re-fused

to comply with the Committee’s

instructions because she disagreed with

the Committee’s interpretation of Rule

8N .0305( b)( 1), and because she objected

to particular standard wording in the

staff’s letter.

5. Respondent has now provided evi-dence

to the Board that the partially

prepared detailed general ledger has

been returned to the former client, and

contends that she did not willfully vio-late

any accountancy laws or rules.

6. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Order with the Board ex parte,

whether or not the Board accepts this

Order as written.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

1. Respondent is subject to the provi-sions

of Chapter 93 of the North Caro-lina

General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC), includ-ing

the Rules of Professional Ethics and

Conduct promulgated and adopted

therein by the Board.

2. Respondent’s actions as set out above

constitute violations of NCGS 93- 12( 9) e

and 21 NCAC 8N .0305.

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following Or-der:

1. Respondent shall receive an unpub-lished

reprimand.

2. Respondent shall reimburse the Board

administrative costs incurred in the in-vestigation

of this matter. Said adminis-trative

costs shall be remitted with this

signed Order.

Friday, May 17

Monday, June 24

Monday, July 22

Monday, August 19

Monday, September 23

Friday, October 18

Monday, November 18

Tuesday, December 17

Meetings of the Board are open to the

public except when, under State law,

some portions of the meetings are

closed to the public. Unless other-wise

noted, meetings are held at the

Board’s office in Raleigh.

Stephen H. Durland # 17631

Palm Beach, FL 03/ 22/ 02

THIS CAUSE, coming before the Board

at its offices at 1101 Oberlin Road, Ra-leigh,

Wake County, North Carolina,

with a quorum present. Pursuant to

NCGS 150B- 41 and 150B- 22, the Board

and Respondent stipulate the follow-ing

Findings:

1. Respondent is the holder of North

Carolina certificate number 17631 as a

Certified Public Accountant.

2. Respondent, as the owner and re-sponsible

party in charge, failed to have

employee payroll taxes paid on behalf

of his firm for the period covering March

31, 1996, through September 30, 1998,

totaling $ 235,529.97.

3. In February of 2001, the Internal

Revenue Service ( IRS) placed a lien

against Respondent’s firm in the amount

of $ 295,520.00.

4. As of August 30, 2001, Respondent’s

firm has paid $ 98,121.96 to the IRS

against the lien.

5. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Order with the Board ex parte,

whether or not the Board accepts this

Order as written.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

1. Respondent is subject to the provi-sions

of Chapter 93 of the North Caro-lina

General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC), includ-ing

the Rules of Professional Ethics and

Conduct promulgated and adopted

therein by the Board.

2. Respondent’s actions as set out above

constitute violations of NCGS 93- 12( 9) e

and 21 NCAC 8N .0201, .0203( b)( 1),

.0204( c), .0207, and .0208( b).

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following Or-der:

1. Respondent is censured.

2. Respondent’s certificate is suspended

for at least three ( 3) years and until

Respondent causes the tax lien placed

by the IRS against Respondent’s firm to

be satisfied.

Board Meetings

3

NORTH CAROLINA STATE BOARD OF

CERTIFIED PUBLIC ACCOUNTANT EXAMINERS

RESOLUTION

WHEREAS, Norwood G. Clark, Jr., has served as a member of the North Carolina State

Board of Certified Public Accountant Examiners since 1995;

WHEREAS, during his tenure he served as President of the Board 1997- 1998; and Vice

President of the Board 1996- 1997; and served on the Professional Standards Committee,

the SQR Advisory Committee, the Personnel Committee, the Communications

Committee, the Executive Committee, and the Real Estate Committee;

WHEREAS, during his tenure he has served faithfully and tirelessly, and has risen as

a leader in his profession and is an eloquent spokesman for the best interest of the public

and the profession;

BE IT THEREFORE RESOLVED that the members of the North Carolina State Board

of Certified Public Accountant Examiners thank Norwood G. Clark, Jr., for his dedicated

service, his personal sacrifice to serve the public interest, and his leadership to the

Board.

This the 22nd day of March 2002.

North Carolina State Board of

Certified Public Accountant Examiners

R. Stanley Vaughan, CPA

President

4

RE: NCGS 93- 9 and 21 NCAC 8N .0306

BACKGROUND INFORMATION

Petitioner is licensed in North Carolina

and the firm is registered to do business

in North Carolina. Petitioner is devel-oping

a web site for his employer and

wishes to include the names and a de-scription

of the employee’s position for

the entire office staff on the web site so

that clients can reach them via elec-tronic

mail.

QUESTION

Can Petitioner list on the firm’s web site

the name and description of each

employee’s position for the entire office

staff including unlicensed staff?

CONCLUSION

In accordance with21NCAC8N. 0306( d),

a CPA firm’s web site must list the firm’s

name, the firm’s principal place of busi-ness,

and the firm’s telephone number.

Also, any individual CPAs who are

listed on the web site must also list

North Carolina as the state of licensure

and must list the individual certificate

number as issued to the CPA by the

North Carolina State Board of CPA Ex-aminers.

In addition to the items required to

be listed on the web site, a CPA firm may

also provide a description of each CPA’s

position within the firm. NCGS 93- 9

allows for the employment of persons

by CPA firms engaged in the practice of

public accounting who have not received

certificates of qualification admitting

them to practice as CPAs. These em-ployees

must work under the control

and supervision of CPAs licensed by

this Board.

The Board concludes that under the

following conditions it appears permis-sible

to identify unlicensed staff so long

as they are not identified in a way that

tends to mislead or confuse the public

into believing that such staff are licensed

or otherwise authorized to render pro-fessional

services to the public without

the supervision of an individual li-censed

by this Board:

A. Web Site: Unlicensed staff, if

listed on the CPA firm’s web site, must

be listed in a separate section clearly

entitled “ Non- Licensed Staff” and can

only list the staff member’s name, posi-tion

title, business telephone number,

business fax number, business address,

and e- mail address.

B. Business Cards: Unlicensed staff,

if provided with a business card by the

firm, can only list on the business card

the staff member’s name, position title,

business telephone number, business

fax number, business address, and e-mail

address.

C. Stationery: Unlicensed staff, if

listed on the CPA firm’s stationery or

letterhead, must be listed in a separate

section clearly entitled “ Non- Licensed

Staff” and can only list the staff member’s

name.

D. Brochures: Unlicensed staff, if

listed in the CPA firm’s brochures, must

be listed in a separate section clearly

entitled “ Non- licensed Staff” and can

only list the staff member’s name, posi-tion

title, business telephone number,

business fax number, business address,

and e- mail address.

E. Print Media Advertising: Unli-censed

staff, if listed in the CPA firm’s

print media advertising, must be listed

in a separate section clearly entitled

“ Non- licensed Staff” and can only list

the staff member’s name, position title,

business telephone number, business

fax number, business address, and e-mail

address.

F. Radio, Television, and Satellite

Advertising: Unlicensed staff, if listed

or mentioned in the CPA firm’s radio,

television, or satellite advertising, must

be listed in a separate section clearly

entitled “ Non- licensed Staff” or the ad-vertising

must clearly state that these

individuals are non- licensed staff.

G. Client Proposal( s): Unlicensed

staff, if listed in the CPA firm’s client

proposals, must be listed in a separate

section clearly entitled “ Non- Licensed

Staff.”

Pursuant to NCGS 93- 6, all staff of

the CPA firm that is non- licensed is

prohibited, in all instances, from using

any designation or title in connection

with the staff member’s name or posi-tion

identification.

The Board concludes that it does

not appear permissible to identify unli-censed

staff in any way under the fol-lowing

conditions:

H. Yellow Pages: No unlicensed

staff can be listed in Yellow Page adver-tising

under the heading “ Accountants-

Certified Public” or in the CPA firm’s

advertisement under any other Yellow

Page heading.

I. Signage: No unlicensed staff can

be listed on outdoor firm signs, building

directory signs, or on the CPA firm’s

entrance doors.

Each CPA and/ or CPA firm shall

timely update all listings of personnel,

licensed and non- licensed, to accu-rately

reflect any change in status.

With respect to the listing of non-

CPA owners, the Board’s web site

( www. state. nc. us/ cpabd), provides

guidelines previously issued by the

Board. On the Board’s home page, us-ing

the right scroll bar, scroll down to

“ Guidelines for Licensees and CPA

Firms” and click on “ Non- CPA Owner-ship.”

Date of Request: 12/ 03/ 01

Date of Board Approval: 03/ 22/ 02

If you have any questions regarding this

Declaratory Ruling, please contact

Robert N. Brooks, Executive Director of the

Board, by telephone at ( 919) 733- 4222 or

via e- mail ( rnbrooks@ bellsouth. net).

Declaratory Ruling

Pursuant to the Administrative Procedures Act ( North Carolina General Statute 150- B and Board rules ( Title 21, Chapter of the

the North Carolina Administrative Code) Declaratory Rulings set no precedents and are limited to the facts of the request and may

be relied upon only by the requesting party.

5

The North Carolina State Board of CPA

Examiners and the American Institute

of CPAs Board of Examiners ( AICPA

BOE) regard cheating on the Uniform

CPA Examination as a serious offense.

The Board and the AICPA BOE use

a variety of tools and procedures to pre-vent

candidates from cheating on the

examination.

Proctors are trained to watch for

unusual or suspicious behavior and

incidents during the examination and

to document the occurrence of any un-usual

activity.

Some actions that may be considered

cheating include:

• falsifying credentials;

• copying answers from an-other

candidate during the exam;

• helping another candidate

during the exam;

• using unauthorized materi-als

during the exam;

• unauthorized communica-tion

with an individual, in or out

of the exam site, during the exam;

• taking written materials,

notes, etc., into or out of the exam

site; and

• divulging exam information

in violation of the nondisclosed

exam policies.

In addition, during the grading pro-cess,

the AICPA Advisory Grading Ser-vice

instructs graders to report all cases

of unusually similar responses.

After grading is complete, the Advi-sory

Grading Service compiles a report,

the “ 90% Similarity Report,” which iden-tifies

candidates whose patterns of an-swers

are unusually similar and for-wards

the report to the Board.

The Board may use this report to

support an existing investigation into

possible cheating or to initiate such an

investigation.

21 NCAC 8F .0111, Ineligibility due

to Violation of Accountancy Act, states, “ a

person may not be eligible to take the

CPA examination or receive the North

Carolina certificate of qualification as a

CPA if the Board determines that the

person has engaged in conduct that

would constitute violation of General

Statutes Chapter 93 or the Rules of Pro-fessional

Ethics and Conduct.”

If the Board determines that a can-didate

has cheated, the candidate will

be subject to a variety of penalties, in-cluding,

but not limited to, invalidation

of grades and disqualification from sub-sequent

exam administrations.

In cases where cheating is discov-ered

after a candidate has obtained his

or her CPA certificate, the Board may

permanently revoke the certificate.

Cheating on the

Uniform CPA Examination

All Uniform CPA Examination can-didates

sitting for the exam in North

Carolina are required to sign the fol-lowing

statement on cheating:

“ Any individual found to have

engaged in conduct which subverts

or attempts to subvert the accoun-tancy

licensing examination process

may, at the discretion of the Board,

have his or her scores on the licens-ing

examination withheld and/ or

declared invalid, be disqualified from

holding the CPA certification, and/

or be subject to the imposition of other

appropriate sanctions.

Conduct which subverts or at-tempts

to subvert the accountancy

licensing examination process in-cludes,

but is not limited to:

( 1) Conduct which violates the

standards of test administration,

such as communicating with any

other candidate during the adminis-tration

of the licensing examination;

copying answers from another can-didate

or permitting one’s answers

to be copied by another candidate

during the administration of the li-censing

examination; having in one’s

possession during the administra-tion

of the licensing examination any

books, notes, written or printed mate-rials

or data of any kind, other than

the examination materials distrib-uted.

( 2) Conduct which violates the

credentialing process, such as falsi-fying

or misrepresenting educational

credentials or other information re-quired

for admission to the licensing

examination; impersonating a can-didate

or having an impersonator

take the licensing examination on

another’s behalf.

I have read and do understand

this policy of the Board. I agree to

comply with all written rules and

instructions given during the admin-istration

of this examination.”

Board Policy on

Cheating

May Exam Schedule

The May 2002 Uniform CPA Exami-nation

will be administered at the

Raleigh Convention and Conference

Center in Raleigh and the Benton

Convention Center in Winston- Sa-lem.

The schedule is as follows:

Business Law & Professional

Responsibilities ( LPR)

Wednesday, May 7, 2002

9: 00 a. m. - 12: 00 noon

Auditing ( AUD)

Wednesday, May 7, 2002

1: 30 p. m. - 6: 00 p. m.

Accounting & Reporting ( ARE)

Thursday, May 8, 2002

8: 30 a. m. - 12: 00 noon

Financial Accounting &

Reporting ( FARE)

Thursday, May 8, 2002

1: 30 p. m. - 6: 00 p. m.

For additional information about the

Uniform CPA Examination, please

visit the Board’s web site

www. state. nc. us/ cpabd ( www. state. nc. us/ cpabd).

6

The following information is a press release

from the Office of the State Auditor. All

questions regarding this information should

be directed to the Office of the State Auditor.

For the fiscal year ending June 30, 2002,

the State of North Carolina will imple-ment

significant accounting changes

required by the Governmental Account-ing

Standards Board ( GASB), the

nation’s financial reporting standard

setting body for state and local govern-ments,

including public colleges and

universities.

The GASB has adopted Statements

No. 34 and No. 35 which will restruc-ture

much of the financial statement

information presented by governments

in the past.

These changes will impact the pro-cess

by which the NC Office of the State

Controller ( OSC) compiles the State’s

Comprehensive Annual Financial Re-port

( CAFR) and the process by which

this office audits the CAFR.

North Carolina General Statute

( NCGS) 147- 64.7( b)( 2) provides:

No State agency may enter into any

contract for auditing services which may

impact on the State’s comprehensive annual

financial report without consultation with,

and the prior written approval of, the Audi-tor,

except in instances where audits are

called for by the Governor under GS 143- 3

and he shall so notify the Auditor. The

Auditor shall prescribe the policy and estab-lish

guidelines containing appropriate cri-teria

for the selection and use of independent

public accountants, qualified management

consultants, or other professional persons

by State agencies and governing bodies to

perform all or part of the audit function.

Audits which impact the CAFR in-clude

financial statement audits of any

State agency that makes up the State of

North Carolina’s financial reporting

entity. This includes any legally sepa-rate

agency for which the State is finan-cially

accountable.

Agencies which use audit services

other than those provided by the Office

of the State Auditor will be required to

submit for approval any new contract or

contract amendment prior to their ex-ecution,

and a copy of the contract

auditor’s most recent peer review re-port.

Office of the State Auditor Adopts New Rules

for Contract Auditors Who Do CAFR Work

The Office of the State Auditor will

provide contract approval by letter. No

audit should be started before the con-tract

is approved by this office.

Contracts must include the follow-ing

requirements:

• The financial statements will

be audited in accordance with the stan-dards

applicable to financial audits

contained in the Government Auditing

Standards issued by the Comptroller

General of the United States.

• The Office of State Auditor will

be permitted to review related audit pro-grams

and workpapers and to complete

certain other audit procedures ( AU 543)

prescribed by the American Institute of

Certified Public Accountants.

• The audited financial state-ments

will be prepared in accordance

with OSC reporting requirements in-cluding

appropriate accounting stan-dards,

reporting formats and deadlines

( NCGS 143- 20.1).

• A copy of the audit report will

be submitted upon completion to the

Office of the State Auditor and to the

Office of the State Controller.

• The peer review and continu-ing

education requirements as speci-fied

in the Government Auditing Stan-dards

are met.

• The firm registration and State

Quality Review Program requirements

of the NC State Board of Certified Public

Accountants are met.

• A copy of the most recent peer

review report will be provided to the

audited agency and to the Office of the

State Auditor prior to the execution of

the contract.

All contracts and other information

required should be submitted to the at-tention

of Rob Hillman, General Coun-sel,

Office of the State Auditor. If you

have any questions regarding these pro-cedures

or the substance of the con-tracts,

please contact Mr. Hillman by

telephone at ( 919) 807- 7500 or via e-mail

( Rob_ Hillman@ ncauditor. net).

If you have any questions regard-ing

any OSC reporting requirements,

please contact Clayton Murphy by tele-phone

at ( 919) 981- 5474 or via e- mail at

( cmurphy@ mail. osc. state. nc. us).

On January 25, 2002, the United States

General Accounting Office ( GAO)

issued a final audit standard on es-tablishing

significant changes to the

auditor independence requirements

under Government Auditing Stan-dards

( also known as the “ Yellow

Book”).

The Standard, which establishes

independence standards for CPAs,

non- CPAs, government financial au-ditors,

and performance auditors,

deals with a range of auditor inde-pendence

issues, including restric-tions

on nonaudit services.

The Standard affects a signifi-cant

number of audits, applying to

auditors of federal, state and local

governments as well as not- for- profit

and for- profit recipients of federal

and some state grant and loan assis-tance

such as colleges, universities,

trade schools, hospitals, charitable


organizations, cities, counties, school

and utility districts, small businesses

with SBA loans, HUD projects and

lenders, public housing authorities,

and many state- administered pro-grams

and contracts.

The GAO Independence Stan-dard

adopts an engagement- team-focused

approach to independence

for matters such as financial inter-ests

of an individual auditor, not

unlike the AICPA’s Code of Conduct.

It also employs a principles-based

approach to independence

supplemented with certain safe-guards

for matters such as the perfor-mance

of non- audit services.

The Standard, which applies to

all Yellow Book audits for periods

beginning on or after October 1, 2002,

with early implementation encour-aged,

is available in portable docu-ment

format ( PDF) on the GAO’s web

site ( www. gao. gov/ special. pubs/

agagas3. pdf).

The AICPA’s web site

( www. aicpa. org) includes a compari-son

of the AICPA- GAO indepen-dence

rules for non- audit services

and a GAO independence rule fact

sheet.

Independence

Standards for Auditors

77

Inactive

“ Inactive,” when used to refer to the status of a person, describes one who has

requested inactive status and been approved by the Board and who does not use

the title “ certified public accountant” nor does he or she allow anyone to refer

to him or her as a “ certified public accountant” and neither he or she nor anyone

else refers to him or her in any representation as described in 21 NCAC

8A .0308( b) [ 21 NCAC 8A .0301( b)( 23)].

03/ 04/ 02 Merlin Dean Burkholder Greensboro, NC

03/ 04/ 02 Sara Moore Knott Winston- Salem, NC

03/ 06/ 02 Emily Margaret Paul Boston, MA

03/ 06/ 02 Herbert Lane Lee Calabash, NC

03/ 06/ 02 Ann S. Hale Cary, NC

03/ 06/ 02 Steven Daniel Hardison Jamesville, NC

03/ 11/ 02 Kimberly Cox Foster Cary, NC

03/ 11/ 02 Maria Miller Keating Oak Ridge, NC

03/ 12/ 02 Marion Earl Woodbury, Jr. Charleston, SC

03/ 12/ 02 Alfonso Vincent Arias, Jr. San Diego, CA

03/ 12/ 02 Pamela New Vest Lexington, NC

03/ 12/ 02 Lori Kay Markle San Antonio, TX

03/ 12/ 02 Douglas A. Wilson New Castle, PA

03/ 12/ 02 Carly Niele Weber High Point, NC

03/ 14/ 02 Bonya Banerjia Charlotte, NC

03/ 14/ 02 Steven D. Krichmar Andover, MA

03/ 18/ 02 Stephen Barton Andrews Reidsville, NC

03/ 18/ 02 Charles Robert Cote Canton, GA

03/ 18/ 02 Terry Lynn Johnson Canal Winchester, OH

03/ 21/ 02 Thomas Edwards Fawcett San Diego, CA

03/ 21/ 02 Robert Reaves Greer Birmingham, AL

03/ 21/ 02 Elizabeth Armes Muller Charlotte, NC

03/ 21/ 02 Cheryl Lynn Neilsen Springville, UT

03/ 21/ 02 Marjorie Ann Dunn Cashiers, NC

03/ 21/ 02 Kimberly Harris Fullwood Knightdale, NC

03/ 25/ 02 Louie Carl Hansberger, Jr. Charlotte, NC

03/ 25/ 02 Christina L. Kaffenbarger Dublin, OH

03/ 25/ 02 Ronald Keith Pearce Jacksonville, FL

03/ 25/ 02 Victoria Ward Jones Charlottesville, VA

03/ 26/ 02 Christopher Daniel Davies Charlotte, NC

03/ 26/ 02 Robert Joseph Hollis Wilmington, NC

03/ 26/ 02 Christine Ullom Richardson Landisville, PA

Reinstatement

03/ 25/ 02 Kerner Eugene Frauenheim # 4254

03/ 25/ 02 Robert Lorin Wheeler # 19914

Reissuance

03/ 25/ 02 Ellis Janious Broadie # 16994

Certificates Issued Reclassifications

The following applications for certifica-tion

were approved by the Board at its

March 22, 2002, meeting:

Kevin Michael Atamian

Jason Vann Bagley

Rose L. Bailey

Tiffany Parker Black

Deborah A. Bornac

Richard John Bowden

Stephanie Elliott Bryant

Marsi Miller Cameron

John C. Christian, Jr.

Paul Vincent Cummings

John Paul Darr

Sean Patrick Davis

Robert E. Dugo

Robert Grant Edwards

James Christopher Gantt

Eric Thomas Gupton

Ronnie Wayne Hardison

Michael Lee Hudkins

Gabriel Christian Hutson

Leslie Alden Johns

Peggy Vause Johnson

Dana Matthews Jones

Bryan Hayes Joslin

Mary Elizabeth Kirchner

Shannon Houser Leigh

Cortlin Alling Lilliston

Betty Jean Mattos

Lawrence S. Miller

Zachary B. Miller

Cheryl Lindsey Nicks

Matthew Alan Ramsey

Natasha Jordan Reinken

Julia A. Rivera

Carl Eric Sealander

Elizabeth Ann Benhoff Strapp

Larry E. Tarwater

Cynthia Sue Taylor

Melissa Rose Mercer Taylor

Lisa R. Trumbull

Thomas William Walsh

Charlotte Mary Welsh

Beth Troyan Zamorski

Certificate No. Send Mail to Home Business

New Home Address

City State Zip

CPA Firm/ Business Name

New Bus. Address

City State Zip

Telephone: Bus. ( ) Home ( )

Bus. fax ( ) E- mail Address

Certificate Holder

Last name Jr./ III First Middle

North Carolina State Board of

Certified Public Accountant Examiners

Post Office Box 12827

Raleigh NC 27605- 2827

PRST STD

US Postage

PAID

Greensboro, NC

Permit No. 393

21,000 copies of this document were printed for this agency at a cost of $ 2,758.29 or 13¢ per copy in April 2002.

Certificate holders not notifying the Board in writing within 30 days of any change in address or business location may be subject to

disciplinary action under 21 NCAC 8J .0107.

Address Change? Let Us Know!

Signature Date

Mail to: NC State Board of Fax to: ( 919) 733- 4209

CPA Examiners

PO Box 12827

Raleigh, NC 27605- 2827

State Board of

CPA Examiners

Board Members

R. Stanley Vaughan, CPA

President, Charlotte

O. Charlie Chewning, Jr., CPA

Vice President, Raleigh

Michael H. Wray

Secretary- Treasurer, Gaston

Barton W. Baldwin, CPA

Member, Mount Olive

Scott L. Cox, CPCU, CIC

Member, Charlotte

Walter C. Davenport, CPA

Member, Raleigh

Leonard W. Jones, CPA

Member, Morehead City

Staff

Executive Director

Robert N. Brooks

Legal Counsel

Noel L. Allen, Esq.

Administrative Services

Felecia F. Ashe

Communications

Lisa R. Hearne, Manager

Examinations

Judith E. Macomber, Manager

Phyllis W. Elliott

Licensing

Buck Winslow, Manager

Alice G. Steckenrider

Lynn Wyatt

Professional Standards

Ann J. Hinkle, Manager

Jo Gaskill

Receptionist

Karen Burton