Activity Review

North Carolina State

Board of Certified Public

Accountant Examiners

1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh, NC 27605 • 919- 733- 4222 • No. 4- 2007

Inside this issue...

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

Cease and Desist Order .................... 3

Certificates Issued ............................. 4

Disciplinary Actions ..................... 2, 6

Disciplinary Actions Available

On- Line ....................................... 5

Forfeitures .......................................... 5

Generally Accepted Privacy

Principles ( GAPP) ...................... 3

Generic Ethics Courses ..................... 3

Inactive Status .................................... 7

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

www. nccpaboard. gov

On March 22, 2007, the members of the

North Carolina State Board of CPA Ex-aminers

elected officers for 2007- 2008.

Arthur M. Winstead, Jr., CPA, of

Greensboro, was elected President;

Michael C. Jordan, CPA, of Goldsboro,

was elected Vice President; and Jordan

C. Harris, Jr., of Statesville, was elected

Secretary- Treasurer.

Reappointed to the Board in 2006,

Winstead previously served as the

Board’s Vice President and Secretary-

Treasurer. He is a member of the Execu-tive

Committee, the Professional Stan-dards

Committee, and the Audit Com-mittee

and is a former member of the

Professional Education and Applica-tions

Committee.

Winstead is a General Services Part-ner

in the Greensboro office of Daven-port,

Marvin, Joyce and Company; the

Partner- in- Charge of the firm’s

Burlington office; and is the firm- wide

Accounting and Auditing Partner.

Appointed to the Board in 2004,

Jordan is a member of the Professional

Standards Committee and the Audit

Committee. He is a former member of the

Professional Education and Applica-tions

Committee.

Jordan is a Manager with Pittard

Perry & Crone, Inc., in Goldsboro.

Reappointed to the Board in 2006,

Harris is one of two public members of

the Board and has served as Secretary-

Treasurer of the Board since 2005- 2006.

The pastor of The First Baptist

Church of Statesville, Inc., Harris is a

current member of the Board’s Executive

Committee, Personnel Committee, and

the Professional Standards Committee.

He is the former chair of the Professional

Education and Applications Commit-tee.

Board Elects 2007- 2008 Officers

In March, North Carolina CPAs began

renewing their licenses on- line

through the Board’s web site,

www. nccpaboard. gov.

To renew on- line, a CPA must have

his or her NC CPA certificate number;

his or her Social Security Number; the

number of CPE hours earned to meet

the 2006 CPE requirement; and a valid

MasterCard or VISA account number,

security code, and expiration date.

Although the Board is not sending

paper renewal forms to all licensees as

it has in the past, forms will be sent to

those licensees who specifically re-quest

a paper form.

To request a renewal form, please

call 1- 800- 211- 7930 and leave a mes-sage

which includes your full name,

certificate number, fax number or mail-ing

address, and a daytime phone

number.

On- Line License Renewal Now Available

North Carolina General Statute

( NCGS) 93- 1( b) prohibits CPAs from

engaging in the practice of law unless

duly licensed to do so;

NCGS 84- 2.1 and 4 define which ac-tivities

constitute the practice of law.

The statutes identify certain spe-cific

activities as the practice of law,

including the organizing of corpora-tions,

the preparation and filing of

legal pleadings, the preparation and

filing of estate inventories and ac-countings

with the Clerk, and the

preparation of wills and trusts.

The North Carolina State Bar has

consistently held that the prepara-tion

of articles of incorporation and

corporate bylaws is the practice of

law.

Are You Practicing

Law?

Law

continued on page 6

2

Disciplinary Actions

Henry F. Specht, Jr., # 27097

Myrtle Beach, SC 01/ 22/ 2007

THIS CAUSE coming before the Board at

its offices at 1101 Oberlin Road, Ra-leigh,

Wake County, North Carolina, at

public hearing, with a quorum present,

the Board finds, based on the evidence

presented at the hearing on January 22,

2007, that:

FINDINGS OF FACT

1. The parties have been properly iden-tified.

2. The Board has jurisdiction over the

Respondent and this matter.

3. Respondent received at least fifteen

( 15) days written Notice of Hearing of

this Matter by personal service, certified

mail, or other approved personal deliv-ery.

4. Venue is proper and the Noticed Hear-ing

was properly held at 1101 Oberlin

Road, Raleigh, North Carolina.

5. Respondent had no objection to any

Board Member’s participation in the

Hearing of this Matter.

6. Respondent was not present at the

Hearing and was not represented by

counsel.

7. Respondent was the holder of a cer-tificate

as a Certified Public Accountant

in North Carolina and is therefore sub-ject

to the provisions of Chapter 93 of the

North Carolina General Statutes ( NCGS)

and Title 21, Chapter 8 of the North

Carolina Administrative Code ( NCAC),

including the Rules of Professional Eth-ics

and Conduct promulgated and

adopted therein by the Board.

8. Respondent failed to file and pay his

federal corporate and personal income

tax returns for 1997, 1998, and 1999.

Respondent’s tax liability for 1997, 1998,

and 1999 was $ 35,929.00.

9. During the investigation of Respon-dent

by the Internal Revenue

Service ( IRS), Respondent made false

statements to the IRS and then provided

copies of purportedly filed tax returns to

the agent in charge of the investigation.

10. Respondent subsequently pled

guilty to the felony of willful failure to

file federal personal income tax returns

for 1997, 1998, and 1999 and was sen-tenced

on July 14, 2004, to three ( 3)

months in prison and one ( 1) year of

supervised release with home confine-ment

and electronic monitoring for the

first six ( 6) months. As part of the guilty

plea, Respondent also agreed that a civil

penalty for fraud applied to the tax pe-riods

in question.

CONCLUSIONS OF LAW

1. Respondent’s actions as set out above

constitute violation of NCGS 93- 12( 9) a,

( 9) b, and( 9) e and 21 NCAC 8N .0201,

.0202( a), .0203( b)( 1), .0204( a), and .0207.

BASED ON THE FOREGOING, the Board

orders in a vote of 6 to 0 that:

1. The Certified Public Accountant cer-tificate

issued to Respondent,

Henry F. Specht, Jr., is hereby perma-nently

revoked.

Donald Leo Fruehauf McAvoy

# 12820

Orange Park, FL 01/ 22/ 2007

THIS CAUSE coming before the Board at

its offices at 1101 Oberlin Road, Raleigh,

Wake County, North Carolina, at public

hearing, with a quorum present, the

Board finds, based on the evidence

presented at the hearing on January 22,

2007, that:

FINDINGS OF FACT

1. The parties have been properly

identified.

2. The Board has jurisdiction over the

Respondent and this matter.

3. Respondent received at least fifteen

( 15) days written Notice of Hearing of

this Matter by personal service, certified

mail, or other approved personal

delivery.

4. Venue is proper and the Noticed

Hearing was properly held at

1101 Oberlin Road, Raleigh, North

Carolina.

5. Respondent had no objection to any

Board Member’s participation in the

Hearing of this Matter.

6. Respondent was not present at the

Hearing and was not represented by

counsel.

7. Respondent was the holder of a

certificate as a Certified Public

Accountant in North Carolina and is

therefore subject to the provisions of

Chapter 93 of the North Carolina General

Statutes ( NCGS) and Title 21, Chapter 8

of the North Carolina Administrative

Code ( NCAC), including the Rules of

Professional Ethics and Conduct

promulgated and adopted therein by

the Board. In July of 2006, Respondent

requested that his North Carolina CPA

certificate be placed on inactive status

which was temporarily granted without

prejudice to the Board’s prerogatives in

this matter and pending any action by

the Board regarding Respondent’s

failure to comply with the terms of his

Consent Order. Respondent therefore

2007 Board Meetings

May 23

June 26*

July 23

August 20

September 19

October 18

November 19

December 19

Meetings of the Board are open to the

public except, when under State law,

some portions may be closed to the

public.

Unless otherwise noted, meet-ings

are held at the Board office at

1101 Oberlin Road, Raleigh, and be-gin

at 10: 00 a. m.

The agenda for each meeting is

posted on the Board’s web site,

www. nccpaboard. gov, approxi-mately

one week prior to the date of

the meeting.

* Greensboro

McAvoy

continued on page 6

3

Notice of Apparent Violation and

Demand to Cease and Desist

Helen Wilmoth Norman Schinkel

Respondent

TO THE ABOVE NAMED

RESPONDENT:

WHEREAS, the North Carolina State

Board of Certified Public Accountant

Examiners is authorized by NCGS § 93-

12( 16) to enforce the provisions of the

North Carolina Certified Public Accoun-tant

Act ( Act) through actions for in-junctive

relief regarding “ a single viola-tion”

of this Chapter; and,

WHEREAS, pursuant to NCGS § 93- 3,

“ It shall be unlawful for any person

who has not received a certificate of

qualification admitting him to practice

as a certified public accountant to as-sume

or use such a title, or to use any

words, letters, abbreviations, symbols

or other means of identification to indi-cate

that the person using same has

been admitted to practice as a certified

public accountant.;” and,

WHEREAS, Respondent Helen

Wilmoth Norman Schinkel ( hereinaf-ter

“ Respondent Schinkel”) was li-censed

under the name Helen Wilmoth

Norman in February of 1988 as a North

Carolina CPA but forfeited, for failure to

renew, her North Carolina CPA license

in August of 2000; and,

WHEREAS, despite the forfeiture of her

North Carolina CPA license, on July 14,

2006, Respondent Schinkel identified

herself as a North Carolina CPA and

signed an experience affidavit in which

she affirmed under oath that she pro-vided

approximately one year and ten

months of experience under the “ direct

supervision of a CPA” to a licensing

applicant. Respondent Schinkel thereby

conveyed the false impression that she

is authorized to use the title “ certified

public accountant” or “ CPA,” when, in

fact, she is not lawfully authorized to

use such title in this State. Such a repre-sentation

is misleading and contrary to

NCGS § 93- 3.

THEREFORE, Respondent Schinkel is

hereby notified and the North Carolina

State Board of Certified Public Accoun-tant

Examiners demands that she im-mediately

cease and desist from use of

the title “ certified public accountant” or

“ CPA” and identify herself only as “ ac-countant.”

Robert N. Brooks, Executive Director

NC State Board of CPA Examiners

01/ 26/ 2007

In lieu of civil proceedings authorized

by NCGS § 93- 12( 16), the Board will ac-cept

Respondent’s consent to this De-mand.

Consented to:

Helen Wilmoth Norman Schinkel

02/ 22/ 2007

Generic Ethics

Courses

Based on a review of the 2005- 2006

CPE audit findings, it appears that

some licensees are taking generic eth-ics

courses believing that those

courses will satisfy the requirement

of 21 NCAC 08G. 0410, Professional

Ethics and Conduct CPE.

However, these generic courses

( such as the Accountants Education

Services’ course, “ 2006 Tax Update,”

which includes one hour of generic

ethics instruction) do not meet the

requirements of 21 NCAC 08G. 0410.

Courses used to meet the require-ments

of 21 NCAC 08G .0410 must be

approved by the Board pursuant to

21 NCAC 08G .0400 and must be

offered by a CPE sponsor registered

with the Board pursuant to 21 NCAC

08G .0403( a) or ( b).

A list of Board- approved ethics

courses is available on the Board’s

web site, www. nccpaboard. gov.

If you have questions regarding

the ethics CPE requirement, please

contact Lisa Moy by telephone at

( 919) 733- 1423 or by e- mail at

lmoy@ nccpaboard. gov.

On- Line Address Changes

Licensees and firms can submit ad-dress

changes on- line through the

“ Address Update” function of the

Board’s web site, www.

nccpaboard. gov.

To make an address change on-line,

a licensee must use his or her

Social Security number and CPA cer-tificate

number.

Firms must use the firm number

and the certificate number of the su-pervising

CPA of record.

Licensee and firm address

changes are made in real time and

can be verified through the “ Licensee

Search” portion of the Board’s web

site.

Exam candidates must submit

address changes by mail, fax, or e-mail.

Generally Accepted Privacy Principles ( GAPP)

The AICPA and the Canadian Insti-tute

of Chartered Accountants ( CICA)

recently published Generally Accepted

Privacy Principles ( GAPP) - A Global

Privacy Framework.

The release of GAPP is available

in two versions, one for business and

management and the other for CPAs in

public practice who provide consult-ing

and attestation services.

The new GAPP directly addresses

marketplace trends such as

outsourcing and the growing interna-tional

focus on privacy.

It also includes a new section that

provides step- by- step guidance on how

businesses and other entities can use

the document.

Several organizations, including

the ISACA and the Institute of Internal

Auditors, worked in conjunction with

the AICPA and CICA on the document.

A downloadable version of GAPP,

along with additional information

about the development and additional

privacy resources, can be found at

www. aicpa. org/ privacy and www.

cica. ca/ privacy.

4

Joshua D. Adams

N. Dennis Alexander

Alex Charles Anderson

Steven Craig Anderson

Angela Dawn Anthos

Matthew Walker Arnold

Mary Shandra Auger

Steven James Bagley

Byron Scott Bailey, Jr.

James William Baley

Eun Kyung Bang

Lesa Blackbourne Barnobi

Aaron Wayne Bauck

Douglas W. Bazley

Elizabeth Tyler Berry

Irvin Harris Bisnov

Alisha R. Blackmon

Charles H. Brandon

Heidi Samantha Braswell

Richard Douglas Bray

Elizabeth Prunka Breen

Ann Graham Broad

Jeffrey Gene Campbell

Kendell Gore Cangelosi

Lori Jeanne Carmichael

Kevin Ross Carn

Lisa D. Carroll

Jackie Roberts Casey

Mark Castaneda

Wanda Gayle Watson Casteel

Michael Francois Cavanagh

Nichole Michelle Cayton

Joshua Evan Chertoff

Matthew Taylor Clark

Joseph Ryder Cobbe

Rachel Cecilia Cone

Greg M. Cooley

Kiley Nicole Crawford

Rebecca Anne Davidson

Terry Michael Dawkins

Amanda Marie Devore

Irene Alycia DeZwaan

Marysol Diaz- Colon

Nathan Joel Diering

Christa Marie Dunn

Nancy A. Dusanenko

Beverly Carroll Eckard

Todd S. Eldredge

Charles T. Elks

Christopher Kevin Eller

Robert P. Elmore

Lisa Marie Foley

Philip H. Friedland

Gary Fung

Parul Garg

Erica Nicole Glenn

Matthew B. Gozycki

Jeffrey Keith Graham

Allen K. Gray

Robert Taylor Griffin

Robin Poston Growley

Kristen Yvonne Hayes

Eleanor C. Haymond

Jaime Anne Henderson

Midge Hermanns

Erika Marie Hill

Pamela Pruitt Hipp

Christopher Ryan Holmes

Brandi Dawn Hooven

Carl A. Howes Jr.

Sara Elizabeth Ideran

Jennifer Lake Jenson

Elizabeth John

Juna Rachel John

Holly Christine Jones

William Scott Jones

Stephanie Ann Kale Morris

James Donald Kelley

Heather Elizabeth Kephart

Robert Morgan Kershner

Jaman L. Kim

Lewis J. King

Minde Whitaker King

Juliana Therese Kingsley

Timothy Kinney

David Edward Kuriger, II

Amyn Rahman Lakhani

Jane M. Lanier

Danna J. Layne

Edward F. Lovill

Joan Hodges Machanic

Preeti Sanjay Mamani

Kristin Camp Marks

Gregory Lyle McDowell

Wesley Henry Leo- Paul McLeod

Erin Clancy Mike- Mayer

Sarah Melissa Minton

Paul Joseph Monaghan

Ashley Cha Moran

Jessica Breeden Moran

Amanda Joy Morrison

Misty Lucille Moser

Anthony Ryan Newton

Joseph Lewis Oringel

Paige Myria Otos

David Jacob Outterson

Paula Robinson Parker

Grady Lee Peeler, III

Jill Hrynick Pope

Andrew Williams Preston

Michael J. Raburn

Jason Brett Ralls

Jon Alan Rasmussen

John Thomas Reisch

Alisa Caroline Rials

Heather Richter

Cheri Wallace Robinson

Kristin Mary Roble

Marisa Samoyedny

Steven Scott Saunders

Blake Allen Schell

James Schlossberg

Anthony J. Scott

Michael A. Seelig

Brett Elliott Shadoin

Lianfen She

Lauren Sloop Smith

Lewis Blake Smyth

Johnny Sobolewski

Lauren Marie Spegal

William Kendrick Springs

Matthew Robert Stuart

John E. Tillman

Joseph Francis Trepanier, III

Kellie Christine Tripp

Andrew Joseph Twardzik

Marjorie McDonald Tyler

Jacqueline Dodson Vaughn

Michael Caleb Vuljanic

Elizabeth Carol Wade

Shi Wang

Stephanie A. Weil

Angela E. Weitzel

Stephanie Anne Whaley

Shelley D. White

Bailey Munford Williams

David Christopher Willis

Thomas John Wilson

William Roderick Wilson

Chen Wu

Michelle Yvonne Wyatt

Ryan Hunter York

Jennifer Gredlein Yovanovich

Hong Zhang

Anne Marie Ziegelmeyer

Nga Ly Zimmerman

Certificates Issued

At its February 19, 2007, and March 23, 2007, meetings, the Board approved the following applications for licensure:

5

Forfeitures

Pursuant to NCGS 93- 12( 5), on August 9, 2006, the following North Carolina CPA certificates were forfeited for failure

to submit the 2006- 2007 certificate renewal form as required by NCGS 93- 12( 8). As of the March 22, 2007, Board meeting,

these individuals had not reapplied for reinstatement, nor had they been approved for reinstatement.

Jill Aikens 28670 Greensboro, NC

Lawrence M. Alleva 26988 McLean, VA

Anders Christian Anderson 31402 Alpharetta, GA

Debra A. Antaki 31888 Southern Pines, NC

Sue Styles Bailey 29884 Gainesville, GA

Wanda Storey Baldwin 23627 Graham, NC

Jo Jackson Briggs 15295 Pittsboro, NC

Gary Emit Carlton 21960 Grapevine, TX

Ronnie G. Cate 21766 Knoxville, TN

Elizabeth Chou 31862 Rockville, MD

Patricia Maria Connors 27959 Charlotte, NC

John Newell Davidson 16573 Dunedin, FL

Stephanie Love Davies 27238 Arlington, VA

Larry Lee Davis 4169 Mt. Pleasant, SC

Jane Marie Delaney 17222 Burlington, NC

Charlotte Humphrey DePalmo 23592 Stanley, NC

Kaye Tripp Dowless 22707 Carolina Beach, NC

Robert E. Dugo 29392 Bath, NY

James Charles Engel 25412 Cornelius, NC

Marjorie Boyd Erskine 17906 Greer, SC

Harvey Hillel Feldman 25642 Delray Beach, FL

Penny Fox 17635 Greensboro, NC

James Norman Gailey 12675 Huntersville, NC

Kevin Charles Gaynor 26760 Charlotte, NC

Andrew David Gibson 27841 Roswell, GA

Cathy Henderson Gold 12863 Charlotte, NC

Conrad A. Goree 18305 Durham, NC

Robert S. Greisman 28052 Chicago, IL

James Everett Gresham 13140 Greensboro, NC

Alicemarie Hand 30151 Boston, MA

Jeffrey Glenn Harding 27251 Greensboro, NC

Phillip Maurice Hicks 16307 Matthews, NC

Thomas Brent Hicks 29577 Montgomery, AL

Charles L. Holland, II 26715 St Pauls, NC

Curt M. Intro 21208 Overland Park, KS

Thomas Andrew Jackson 30635 Beaufort, SC

Ashley Simpson James, Jr. 2497 Greensboro, NC

James Raymond Jennings, Jr. 16364 Charlotte, NC

Tammy Lee Jones 28426 Charlotte, NC

Ilia Kay 31133 Wilsonville, OR

Christopher M. Keysor 30347 Blue Bell, PA

Jessica Lynn Kirk 31134 Baton Rouge, LA

Robert Sidney Lindenberg 30937 Miami, FL

Jennifer J. MacLellan 27832 Greensboro, NC

Michael Matossian 24289 Cincinnati, OH

Richard E. Mauney 23943 Charlotte, NC

David Michael Miller 17815 Roswell, GA

Elizabeth Ware Morningstar 24946 Frederick, MD

Jennifer Anne Moulton 25771 Cary, NC

Marc Blair Moyers 28867 Richmond, VA

Kenneth Wayne Mullins 28296 Versailles, KY

Kevin Richard Murphy 24397 Virginia Beach, VA

William C. Musante 23327 Lancaster, PA

Jean Notis- McConarty 28188 Newton, MA

Ross Alan Perkinson 19805 Baltimore, MD

Tuan Dinh Pham 29524 Kennesaw, GA

David Bruce Post 7508 Annandale, VA

Franchon Lynette Randall 28363 Mechanicsville, VA

James Christen Rasmussen 8638 Gastonia, NC

Brian Patrick Regan 30831 Charlotte, NC

George Greer Richards, III 10419 Raleigh, NC

David B. Roberts, Jr. 27934 Sarasota, FL

Terry Lee Roberts 17384 Lewisville, NC

John Forest Roemer 29358 FRANCE

Patti Davis Royster 24374 Lincolnton, NC

Michael Wayne Sledge 18338 Raleigh, NC

John Rexford Socha 6848 Arlington, VA

Gary Robert Stephani 26778 Lake Sherwood, CA

Robert Edwin Stewart 15728 Raleigh, NC

Janice Brown Stokes 20330 Albemarle, NC

C. Jeffrey Stump 21710 Pulaski, VA

Tyler William Tetrick 31079 Johnson City, TN

Ronald J. Tramazzo 26889 New York, NY

Manuel Felipe Villalon 3702 San Juan, PR

Charles Carey Wallace 27218 Greensboro, NC

Ann Marie White 16907 Charlotte, NC

Vernice Chaitan Woltz 25627 Advance, NC

James M. Wood, II 31851 Durham, NC

The Board recently updated its web site,

www. nccpaboard. gov, to include pub-lic

record information regarding disci-plinary

action taken against individual

CPAs as well as CPA firms. ( See “ Why Is

This Available?” in box at right).

In the past, this information was

available only by submitting a written

request to the Board.

If the Board has taken formal disci-plinary

action against a CPA or CPA

firm, the resulting Consent Order or

Board Order is included in the record for

that individual or firm.

To access the information, search

for a CPA or CPA firm and look for the

“ public documents” heading on the lic-ensee/

firm search details page.

If the “ public documents” heading

does not appear on the licensee/ firm

search details page, then the Board has

not taken any formal disciplinary ac-tion

against that individual or firm.

Disciplinary Actions Available On- Line

NCGS 93- 12.2 states, “ Any notice or

statement of charges against a certifi-cate

holder or applicant, or any no-tice

to a certificate holder or appli-cant

of a hearing to be held by the

Board is a public record. If any record,

paper, or other document containing

information collected and compiled

by the Board is admitted into evi-dence

in a hearing held by the Board,

it shall then be a public record within

the meaning of Chapter 132 of the

General Statutes.”

Why Is This Available?

6

McAvoy continued from page 2

remains subject to the Board’s

jurisdiction.

8. On August 12, 2005, Respondent

signed and consented to a Consent Order

which required that Respondent send,

by certified/ return receipt mail, a Board-approved

letter to all former clients

regarding the return of client records;

that Respondent provide the Board with

the names, addresses, and telephone

numbers of the former clients who were

written; and that Respondent advise the

Board as to the status of the return of

client records and provide copies of

return receipt cards or mailings returned

by the US Postal Service. The Consent

Order was approved by the Board on

August 22, 2005.

9. Despite several requests from Board

staff, Respondent has failed to provide

the Board with the information

described in paragraph two ( 2) above as

required by the Consent Order.

CONCLUSIONS OF LAW

1. Respondent’s failures to comply with

the terms of his Consent Order and to

cooperate with Board inquiries represent

violations of NCGS 93- 12( 9) e and 21

NCAC 8N .0201, .0203( b)( 3), and .0206.

BASED ON THE FOREGOING, the Board

orders in a vote of 6 to 0 that:

1. The Certified Public Accountant

certificate issued to Respondent,

Donald Leo Fruehauf McAvoy, is hereby

permanently revoked.

Faye F. Ward, CPA, # 14124

Siler City, NC 01/ 22/ 2007

THIS CAUSE, coming before the Board at

its offices at 1101 Oberlin Road, Raleigh,

Wake County, North Carolina, with a

quorum present. Pursuant to NCGS

150B- 41, the Board and Respondent

stipulate the following Findings:

1. Respondent is the holder of North

Carolina certificate number 14124 as a

Certified Public Accountant.

2. Respondent failed to file her federal

and state personal income tax returns

for 1999, 2000, 2001, 2002, and 2003.

She owed no taxes for the delinquent

tax returns. The state’s late filing

penalty was waived by the NCDOR.

Respondent was assessed penalties for

the delinquent federal personal income

tax returns.

3. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Consent Order with the Board

ex parte, whether or not the Board

accepts this Consent Order as written.

Respondent understands and agrees

that this Consent Order is subject to

review and approval by the Board and

is not effective until approved by the

Board at a duly constituted Board

Meeting.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

1. Respondent is subject to the

provisions of Chapter 93 of the North

Carolina General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC),

including 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- 9( e),

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

and .0207.

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following

Order:

1. Respondent’s North Carolina CPA

certificate is suspended for the specified

period of time of two ( 2) years; however,

said suspension is stayed upon the

conditions that:

( a) Respondent shall surrender and

shall return her North Carolina CPA

certificate to the Board effective upon

approval by the Board of this Consent

Order; and

( b) Respondent shall not petition the

Board for the reinstatement of her

North Carolina CPA certificate for at

least five ( 5) years from the effective

date of this Order.

The filing of an initial and ninety-day

inventory and accountings for an

estate with a Clerk of Court is also con-sidered

the practice of law.

However, providing assistance to

clients in preparation of the information

for estate filings is permissible.

CPAs may file fiduciary, federal es-tate,

and North Carolina inheritance tax

returns for an estate although attorneys

also provide these services.

According to the statutes, the statu-tory

listing of activities constituting the

practice of law is neither exclusive nor

exhaustive.

The statutes also prohibit non-lawyers

from representing parties in

quasi- judicial proceedings.

Accordingly, the State Bar has

previously ruled that representing a

third party before the regular Tax Re-view

Board constitutes the practice of

law as it is expressly defined as a quasi-judicial

proceeding.

Although the State Bar has not had

an opportunity to consider representa-tion

of third parties before the augmented

Tax Review Board, the State Bar states

that any proceeding at which evidence

and legal arguments are presented with

a right of appeal to the courts should be

considered as quasi- judicial.

21 NCAC 08N .0204 states that CPAs

shall not act in a way that would cause

them to be disciplined by a federal or

state agency or board for violation of

laws, rules, or ethics.

If you have questions about services

you offer or perform that may be consid-ered

the practice of law, please contact

David Johnson, counsel to the Autho-rized

Practice Committee of the North

Carolina State Bar, by telephone at

( 919) 828- 4620 or by e- mail at

djohnson@ ncbar. com.

Law continued from front

The Board office will be closed

Monday, May 28, 2007, for Memorial

Day.

Office Closed

7

Inactive Status

“ 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 nor she nor anyone else

refers to him or her in any representation as described in 21 NCAC 08A .0308( b).

01/ 02/ 2007 Susan Elizabeth Benson Greenville, NC

01/ 02/ 2007 Ronald Lee Courtney Dallas, NC

01/ 02/ 2007 Tracie Wright Cox Cheraw, SC

01/ 02/ 2007 Brandon Shiro Higashi Honolulu, HI

01/ 02/ 2007 Christopher Wayne Spicer Fuquay- Varina, NC

01/ 03/ 2007 James Aloysius Cain, IV Raleigh, NC

01/ 03/ 2007 Annamarie Garcia Estrada Rockville, MD

01/ 03/ 2007 Richard W. Newman High Point, NC

01/ 03/ 2007 Robert R. Wietzke Yorba Linda, CA

01/ 05/ 2007 Stanley Matthew Babicz Milwaukee, WI

01/ 05/ 2007 Kathleen Ellen Ballard Charlotte, NC

01/ 05/ 2007 Amanda Janice Bates Athens, GA

01/ 05/ 2007 Jill Elizabeth Bigham Rock Hill, SC

01/ 10/ 2007 Dan Kindred Edwards Raleigh, NC

01/ 10/ 2007 Michael Frank Schmidt Charlotte, NC

01/ 10/ 2007 Robert Saunders Smith Clemmons, NC

01/ 12/ 2007 Bernard James Hellmann, Jr. Gaithersburg, MD

01/ 12/ 2007 Regina Lynn Love Hilliard, OH

01/ 16/ 2007 John Donald Brader, II Charlotte, NC

01/ 17/ 2007 Robert August Enright, III Fort Myers, FL

01/ 17/ 2007 Matthew Y. L. Loucks Warren, MI

01/ 18/ 2007 John Holmes Berngartt Raleigh, NC

01/ 18/ 2007 William Timothy Sharpe Ft. Lawn, SC

01/ 23/ 2007 Steven A. Schoch Salisbury, NC

01/ 25/ 2007 Christine Kar Locust, NC

01/ 25/ 2007 Jennifer Loyd Madaris Charlotte, NC

01/ 25/ 2007 William Douglas Munn Boston, MA

01/ 29/ 2007 Surasakdi Bhamornsiri Charlotte, NC

01/ 29/ 2007 Karen Fang Liu Arlington, VA

01/ 29/ 2007 Ann Tormey Miller Hickory, NC

01/ 30/ 2007 Faye Foushee Ward Siler City, NC

01/ 30/ 2007 Robert B. Zdon Essex, CT

01/ 31/ 2007 James Floyd Burr Cornelius, NC

01/ 31/ 2007 Charles Gordon Koury Chapel Hill, NC

02/ 02/ 2007 Tonya Lynnette Adams Dunham Fort Belvoir, VA

02/ 05/ 2007 Deniz Simpson Dawson Fayetteville, NC

02/ 05/ 2007 Stanley Kay Haines Greensboro, NC

02/ 05/ 2007 Lynn Ceremuga Peterman Swansboro, NC

02/ 05/ 2007 Susan Mahler Travison Raleigh, NC

02/ 05/ 2007 Patrick Bartholomew Wheeler New York, NY

02/ 09/ 2007 Melanie Renee Phillips Sewickley, PA

02/ 13/ 2007 Henry Vann Harmon, Jr. Greensboro, NC

02/ 13/ 2007 Paul Phillips Raleigh, NC

02/ 13/ 2007 Kathryn Gayle Madison Spears Charlotte, NC

02/ 15/ 2007 H. Jack Johnson Atlanta, GA

02/ 15/ 2007 David Neal Stoessel Matthews, NC

02/ 15/ 2007 Bradley Steven Wombaugh Clemmons, NC

02/ 19/ 2007 Samuel Ray Hinton, Jr. Greensboro, NC

02/ 19/ 2007 Priscilla Robinson Meadows Flower Mound, TX

02/ 19/ 2007 Misty Jenkins Saldi Marietta, GA

02/ 22/ 2007 Jane Norwood Rowe Stanley, NC

02/ 23/ 2007 Porter O’Henry Gray Yaupon Beach, NC

02/ 23/ 2007 Melinda C. Russell Gastonia, NC

02/ 26/ 2007 Robert Namath Emory Lancaster, SC

02/ 28/ 2007 Tracie Lynn Northan Larchmont, NY

Reinstatements - 02/ 19/ 2007

Michael John Addison # 29777

Susan Rothe Arnold # 28503

Phillip Edward Braxton # 20606

Leigh Anne Chabreck # 26992

Karla Yarger Diener # 18691

Steven Daniel Hardison # 26811

Julia Beyer Harrison # 27682

Mark Gregory Hofer # 16942

Frances Ippolito # 23929

Charles William Myers # 9714

Deanna Lea Neal # 24252

Glen Paul Pinkston # 13751

Daniel Ray Robertson # 9471

Monica Overman Wilson # 20068

Reinstatements - 03/ 22/ 2007

Brian Wade Bosell, # 25552

Thomas Mann Brantley, # 11013

Jessica Leigh Flynn, # 29316

Brian David Kurtz, # 19765

Dee Green Leslie, # 17668

Donald Kenneth Murphy, # 24293

Reissuance - 02/ 19/ 2007

Carol Ann Autry # 17424

Lisa Ann Fox # 27035

Douglas Alan Schrift # 27168

Thomas Edison Leary Jr. (# 15572)

Reissuance - 03/ 22/ 2007

Russell Alan Clemmer, # 28519

Sean Michael Doyle, # 30419

Retired - 03/ 22/ 2007

“ Retired,” when used to refer to the

status of a person, describes one pos-sessing

a North Carolina certificate

of qualification who verifies to the

Board that the applicant does not

receive, or intend to receive in the

future, any earned compensation for

current personal services in any job

whatsoever and will not return to

active status [ 21 NCAC

08A .0301( b)( 23)].

Jesse Henry Byrd, Jr., # 2728

Fayetteville, NC

Reclassifications

www. nccpaboard. gov

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

PO Box 12827

Raleigh NC 27605- 2827

PRSRT STD

US Postage PAID

Greensboro, NC

Permit No. 393

20,000 copies of this document were printed for this agency at a cost of $ 2,898.88 or approximately 14.5¢ per copy in April 2007.

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 08J .0107.

Notice of Address Change

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

Arthur M. Winstead, Jr., CPA

President, Greensboro

Michael C. Jordan, CPA

Vice President, Goldsboro

Jordan C. Harris, Jr.

Secretary- Treasurer, Statesville

Norwood G. Clark, Jr., CPA

Member, Raleigh

Tyrone Y. Cox, CPA

Member, Durham

Thurman L. Gause

Member, Sunset Beach

Leonard W. Jones, CPA

Member, Morehead City

Staff

Executive Director

Robert N. Brooks

Deputy Director

J. Michael Barham, CPA

Legal Counsel

Noel L. Allen, Esq.

Administrative Services

Felecia F. Ashe

Vanessia L. Willett

Communications

Lisa R. Hearne, Manager

Examinations

Phyllis W. Elliott

Licensing

Buck Winslow, Manager

Lisa Moy

Alice G. Steckenrider

Professional Standards

Ann J. Hinkle, Manager

Mary Beth Britt

Paulette Martin

Renew Your License On Line: www. nccpaboard. gov