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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
Object Description
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Title | Activity review |
Date | 2002-04 |
Description | No. 4, 2002 (April) |
Digital Characteristics-A | 62 KB; 8 p. |
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application/pdf |
Pres Local File Path-M | \Preservation_content\StatePubs\pubs_borndigital\images_master\ |
Full Text | 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 |
OCLC number | 20740890 |