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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
Object Description
Description
Title | Activity review |
Date | 2007-04 |
Description | No. 4, 2007 (April) |
Digital Characteristics-A | 89 KB; 8 p. |
Digital Format |
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 • 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 |
OCLC number | 20740890 |