Activity review

              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. 5- 2004

Inside this issue...

2004 Board Meetings ........................ 4

Certificates Issued ............................. 3

Cheating on the Exam ....................... 4

Client Records .................................... 5

Disciplinary Actions ..................... 2, 5

Exam Issues ....................................... 7

Guthrie Awards................................. 6

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

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

On- Line IRS Tool ............................... 6

Reclassifications ................................ 4

www. cpaboard. state. nc. us

The North Carolina State Board of CPA

Examiners regards a CPA firm’s web site

as a form of advertising and as such, a

firm’s web site must comply with the

Board’s rules, including 21 NCAC

8N .0306, Advertising or Other Forms of

Solicitation.

21 NCAC 8N .0306( d), which spe-cifically

addresses Internet advertising,

mandates that in addition to including

the CPA business or CPA firm name, a

CPA firm web site must also include the

principal place of business, the business

phone number, the individual North

Carolina certificate number for each CPA

listed on the web site, and must specify

North Carolina as the state of certifica-tion.

Pursuant to 21 NCAC 8N .0306( c), a

CPA firm can offer to perform or adver-tise

professional services only in the

exact name of the CPA firm as registered

with the Board.

Therefore, if your firm is registered

with the Board as Smith & Jones, LLP,

your firm web site must list the firm name

as Smith & Jones, LLP, not Smith & Jones

or Smith & Jones, CPAs, etc.

As with all other forms of advertis-ing,

a firm web site should contain mean-ingful

information that is not mislead-ing

or deceptive to consumers.

For example, qualitative or quanti-tative

terms, such as “ expert,” “ special-ist,”

“ reasonable,” or “ affordable”

should not be used because what you

consider reasonable or affordable may

not be reasonable or affordable to some-one

else.

Your Firm’s Web Site: Does It Comply with the Board’s Rules?

However, the Board does permit the

use of terms such as “ specializing in” or

“ specialization” in firm advertising,

including web sites.

Although a CPA may advertise the

nature of services provided to clients, the

CPA cannot advertise or indicate a des-ignation

or other title unless the CPA has

met the requirements of the granting

organization for the separate title or des-ignation

and he or she is currently on

active status and in good standing with

the granting organization for the sepa-rate

title or designation.

[ NOTE: The Board does not approve or

authorize designations or separate titles and

the use of such designations is for public

information purposes only.]

Although the Board allows a CPA

firm, on its web site, to provide a descrip-tion

of a CPA’s position within the firm

or his or her professional experience, the

Board limits the information that can be

provided on unlicensed staff.

In a December 2001, Declaratory

Ruling ( Activity Review No. 4- 2002), the

Board concluded that unlicensed staff, if

listed on the firm’s web site, must be

listed in a separate section from the li-censed

staff.

In addition, that section must be

clearly titled in such a way that the

public will not be misled into believing

that those staff members are licensed by

this Board or otherwise authorized to

render professional services without the

supervision of an individual licensed by

the Board.

In regards to an unlicensed staff

member, the Board ruled that on the

firm’s web site, a firm can only include

the unlicensed staff member’s name, his

or her position title, the firm’s business

address, and the staff member’s tele-phone

number, fax number, and e- mail

address.

However, résumé- type information

for an unlicensed staff member cannot

be included on the firm’s web site.

If your firm has a web site or is

developing a web site, it is important to

ensure that your web site is in compli-ance

with the Board’s rules and guid-ance

on advertising.

Remember, the profession and the

public are best served when CPA firms

and individual CPAs take the appropri-ate

steps to ensure that the public is not

confused or misled by a CPA’s advertis-ing.

Joel Moran Wilson, # 24462

Denver, NC 04/ 19/ 04

THIS CAUSE, coming before the Board

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

Wake County, North Carolina,

with a quorum present. Pursuant to

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

and Respondent stipulate the follow-ing

Findings:

1. Respondent was the holder of North

Carolina certificate number 24462 as a

Certified Public Accountant.

2. A Bill of Information ( Exhibit 1) was

issued charging that, during the period

Title 18, United States Code,

Sections 2314 and 2.”

5. In a Plea Agreement ( Exhibit 2) signed

by Respondent on October 24, 2003,

Respondent agreed “ to enter a volun-tary

plea of guilty to Counts One and

Two as set forth in the Bill of Informa-tion....”

6. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Order with the Board ex parte,

whether or not the Board accepts this

Order as written.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

1. Respondent is subject to the provi-sions

of Chapter 93 of the North Caro-lina

General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC), includ-ing

the Rules of Professional Ethics and

Conduct promulgated and adopted

therein by the Board.

2. Respondent’s actions as set out above

constitute violations of NCGS 93- 12( 9) a

and e, and 21 NCAC 8N .0201, .0202,

.0203, and .0204( b).

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following Or-der:

1. The Certified Public Accountant cer-tificate

issued to Respondent,

Peter Richard Gray, is hereby perma-nently

revoked.

2

Theodore E. Peterson, Jr., # 3979

Charlotte, NC 04/ 19/ 04

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 and 150B- 22, the Board

and Respondent stipulate the follow-ing

Findings:

1. Respondent was the holder of North

Carolina certificate number 3979 as a

Certified Public Accountant.

2. On August 26, 2003, Respondent was

indicted on eight ( 8) counts alleging

that he falsified accounting reports sent

to the United States Department of Hous-ing

and Urban Development ( HUD)

( Exhibit 1).

3. On January 9, 2004, pursuant to a plea

agreement, Respondent pleaded guilty

to one count of making a false statement

in violation of 18 U. S. C. § 1001

( Exhibit 2). More specifically, Respon-dent

knowingly and willfully made false

and fraudulent statements in that he

issued and signed, as a certified public

accountant, an audit opinion letter in

which he stated that he had conducted

the audit in accordance with Govern-ment

Auditing Standards (“ GAGAS”)

when Respondent knew that his CPA

certificate had earlier been suspended

by this Board and further knew that he

had not conducted the audit in accor-dance

with relevant standards and

guidelines.

4. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Order with the Board ex parte,

whether or not the Board accepts this

Order as written.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

1. Respondent is subject to the provi-sions

of Chapter 93 of the North Caro-lina

General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC), includ-ing

the Rules of Professional Ethics and

Conduct promulgated and adopted

therein by the Board.

2. Respondent’s actions as set out above

constitute violations of NCGS 93- 12( 9) a

and e, and 21 NCAC 8N .0201, .0202,

.0203, .0204, .0209, .0403, and .0405.

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following Or-der:

1. The Certified Public Accountant cer-tificate

issued to Respondent,

Theodore E. Peterson, Jr., is hereby per-manently

revoked.

Disciplinary Actions

Peter Richard Gray, # 23993

Troutman, NC 04/ 19/ 04

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 and 150B- 22, the Board

and Respondent stipulate the following

Findings:

1. Respondent is the holder of North

Carolina certificate number 23993 as a

Certified Public Accountant.

2. A Bill of Information ( Exhibit 1) was

issued charging that, between

December of 1998 and July of 2003, Re-spondent

had embezzled approxi-mately

$ 746,000.00 from his employer

while serving as the company’s Con-troller.

3. Count One of the Bill of Information

alleged that Respondent “... made, ut-tered,

and possessed forged a security,

to wit check # 18890 in the amount of

approximately $ 7,424.82, of an organi-zation,

which operated in and the ac-tivities

of which affected interstate com-merce,

with intent to deceive other per-sons

and organizations, all in violation

of Title 18, United States Code,

Sections 513 ( a) and 2.”

4. Count Two of the Bill of Information

alleged that Respondent “... transported,

transmitted, and transferred and caused

to be transported, transmitted, and trans-ferred

in interstate commerce securities

and money of the value of $ 5,000 or

more, to wit check # 18890 in the amount

of approximately $ 7,424.82, knowing

the same to have been stolen, converted,

and taken by fraud, all in violation of

3

Respondent agreed not to perform any

accounting services except to wind up,

under the supervision of a duly licensed

CPA, current services being provided to

clients. Respondent also agreed not to

seek the reinstatement of his certificate

“... until the completion of any period of

supervised release imposed by the Dis-trict

Court as a result of his plea of

guilty.”

6. On or about March 4, 2004, Respon-dent

contacted Board staff to inform the

Board of the charges against him and of

his plea agreement. Respondent dis-cussed

the surrender of his certificate

and possible Board actions which may

be taken in response to the charges and

guilty plea.

7. On March 8, 2004, the Board received

Respondent’s letter dated March 4, 2004,

Respondent’s surrendered CPA certifi-cate,

a copy of the Bill of Information,

and a copy of the Plea Agreement.

8. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Order with the Board ex parte,

whether or not the Board accepts this

Order as written.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

Certificates Issued

At its April 19, 2004, meeting, the Board approved the following applications for certification:

Laura P. Abbondanza

Charles Everett Barlow

David A. Bartley

Shaun Martin Bawden

Jane Cook Benson

Paul John Brenan

Arthur Brickman

Susan Margaret Brim

Melissa D. Brown

John Raymond Burlinson

Huiping Chen

Trisha Ramsey Cody

Ray Edward Crouse, Jr.

Joseph Michael Galante

Matthew Spencer Hewes

David Austin Jakeman

Debra Ann Jett

Heather Leigh Jewell

Chasity Michelle Johnson

Deborah Lynn Kaufman

William R. Kavanaugh

Kimberly A. Kelley

Wayne Alexander Martin

Marisa Dorothea Matthews

Kimberly Jean Medlin

Jimmie Russell Mincey

Mary Helen Nance

Michael Paul Nickolas

Tricia M. Oles

Susan Edmonds Palmer

Susan Scott Pierce

Tiesha Simone Pope

Brian Patrick Regan

Steven Jon Shropshire

Rebecca Anne Slattery

Deborah A. Smink

Craig Steven Smith

Leslie Fraser Staples

Steven O. Swyers

Thomas Britt Taylor

Lisa Lynn Thompson

Anna Worley Townsend

Thu Thuy Tran

Elizabeth Carver Warren

Jennifer Wilson Yaudes

from August of 1994 through December

of 2000, Respondent and codefendants

“ did unlawfully, willfully, and know-ingly

conspire, confederate, and agree

together and with each other and with

other individuals, both known and un-known

to the United States Attorney, to

defraud the United States for the pur-pose

of impeding, impairing, obstruct-ing,

and defeating the lawful Govern-ment

functions of the Internal Revenue

Service of the Treasury Department in

the ascertainment, computation, assess-ment,

and collection of the revenue: to

wit, income taxes, and during the course

of the conspiracy did commit one or

more overt acts….”

3. In a February 27, 2004, Plea Agree-ment

( Exhibit 2), Respondent agreed “ to

enter a voluntary plea of guilty to Count

One as set forth in the Bill of Informa-tion....”

4. In said Plea Agreement, Respondent

agreed to pay full restitution and to

cooperate with the United States Gov-ernment

in its prosecution of other re-lated

parties.

5. Said Plea Agreement also required

that, within ten ( 10) days of the entry of

his plea, Respondent inform “ any li-censing

authorities” of the charges

against him and of his plea. Further,

1. Respondent is subject to the provi-sions

of Chapter 93 of the North Caro-lina

General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC), includ-ing

the Rules of Professional Ethics and

Conduct promulgated and adopted

therein by the Board.

2. Respondent’s actions as set out above

constitute violations of NCGS 93- 12( 9) a

and e, and 21 NCAC 8N .0201, .0202,

.0203, and .0204( b).

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following Or-der:

1. The Certified Public Accountant cer-tificate

issued to Respondent,

Joel M. Wilson, is hereby permanently

revoked.

Comments

If you have questions or comments

regarding the Activity Review, please

contact the Board’s Executive Direc-tor,

Robert N. Brooks, by telephone at

( 919) 733- 1425 or by e- mail at

rnbrooks@ bellsouth. net.

4

Reclassifications

Reissuance

04/ 19/ 04

Ann W. Bemis, # 11983

Reinstatement

04/ 19/ 04

Michelle Gero Ellsworth, # 28401

David Joseph Piscorik, # 28006

Patti Darlene Davis Royster, # 24374

Fernanda Simone Tiu, # 21646

Sarah Ann Zinzer, # 29664

Retired

04/ 19/ 04

“ 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

8A .0301( b)( 23)].

Teresa M. Ameen, # 9459

New Canaan, CT

Thomas L. Meyn, # 15197

Bristol, IN

William H. Starnes, Jr., # 21708

Knoxville, TN

The North Carolina State Board of CPA

Examiners, the National Association of

State Boards of Accountancy ( NASBA),

the American Institute of CPAs ( AICPA),

and Prometric Test Centers regard can-didate

misconduct, including cheating,

on the Uniform CPA Examination very

seriously.

The Board, NASBA, the AICPA, and

Prometric use a variety of procedures to

prevent candidate misconduct and

cheating on the Exam.

Prometric Test Center Administra-tors

are trained to watch for unusual

behavior and incidents during the Exam

and all Exam sessions are audio/ video-taped

to document the occurrence of

any unusual activity.

In addition, unusual activity and

candidate misconduct is reported to the

Board on a daily basis.

If the Prometric Test Center staff

suspects candidate misconduct, a warn-ing

will be given to the candidate for any

of the following situations:

• Communicating, orally or other-wise,

with another candidate or person;

• Copying from or looking at an-other

candidate’s materials or worksta-tion;

• Allowing another candidate to

copy from or look at materials or work-station;

• Giving or receiving assistance in

answering Exam questions or problems;

• Reading Exam questions or simu-lations

aloud; and

• Engaging in conduct that inter-feres

with the administration of the

Exam or unnecessarily disturbs other

candidates or the test center staff.

Grounds for confiscation of a pro-hibited

item and warning the candidate

include:

• Possession of a prohibited item

( whether or not in use) inside, or while

entering or exiting, the testing room;

and

• Using, during a break, any pro-hibited

item in a manner that could

result in cheating or the removal of Exam

questions and simulations.

( For a list of prohibited items, please

refer to the AICPA’s Candidate Bulletin.)

If a candidate engages in miscon-duct

or does not follow the test center

regulations, the test center staff may

dismiss that candidate from the Exam

and the Board may cancel that

candidate’s score.

The following are examples of be-havior

that will not be tolerated during

the Exam:

• Repeated act of misconduct after

receiving warning( s) from test center

staff;

• Attempting to remove or remov-ing,

by any means, Exam questions from

the testing room;

• Copying, writing, or summariz-ing

Exam questions or simulations on

any material other than the scratch pa-per

issued by the test center staff;

• Tampering with computer soft-ware

or hardware or attempting to use

the computer for any reason other than

completing the Exam session;

• Intentional refusal or failure to

comply with instructions of the test cen-ter

staff;

• Attempting to have an imperson-ator

gain admission to the testing room

or substitute for a candidate after a break;

and

• Conduct that may threaten bodily

harm or damage to property.

If the Board determines that a can-didate

has cheated on the Exam, the

candidate will be subject to a variety or

penalties including, but not limited to,

invalidation of grades, disqualification

from subsequent Exam administrations,

and civil or criminal penalties.

In cases where cheating is discov-ered

after an individual has received his

or her CPA certificate, the Board may

permanently revoke the certificate.

Candidate Misconduct and Cheating on the

Uniform CPA Examination

June 22

July 15*

August 23

September 20

October 25

November 22

December 20

Meetings of the Board are open to the

public except when, under State law,

some portions are closed to the pub-lic.

Unless otherwise noted, meetings

are held at the Board office in Raleigh

and begin at 10: 00 a. m.

* Greensboro

2004 Board Meetings

sions of Chapter 93 of the North Caro-lina

General Statutes ( NCGS) and

Title 21, Chapter 8 of the North Carolina

Administrative Code ( NCAC), includ-ing

the Rules of Professional Ethics and

Conduct promulgated and adopted

therein by the Board.

2. Respondent’s actions as set out above

constitute violations of NCGS 93- 12( 8b),

and 93- 12( 9) e and 21 NCAC

8J .0101( b)( 2), and 8N .0203( b)( 1).

BASED ON THE FOREGOING and in

lieu of further proceedings under

21 NCAC Chapter 8C, the Board and

Respondent agree to the following Or-der:

1. Since Respondent did not have suffi-cient

CPE for renewal at the time he

submitted his erroneous certificate re-newal,

Respondent’s application for

renewal is insufficient and untimely

under NCGS 150B- 3( a) and his certifi-cate

is automatically forfeited pursuant

to NCGS 93- 12( 8b).

2. Respondent must return his forfeited

certificate to the Board with this signed

Consent Order.

3. Respondent may apply for reinstate-ment

of his certificate to active status

thirty ( 30) days from the date this Order

is approved by the Board.

4. The application to return his certifi-cate

to active status shall include:

a. Application form,

b. Payment of the application fee,

c. Three ( 3) moral character affidavits,

and

d. Forty ( 40) hours of CPE in the twelve

( 12) months preceding the application

including an eight ( 8) hour accountancy

law course provided in a group study

format by the North Carolina Associa-tion

of CPAs ( NCACPA).

5. Respondent must obtain, within nine

( 9) months of the date this Order is ap-proved

by the Board, twenty ( 20) CPE

credit hours over and above the annual

forty CPE credit hours requirement and

this additional CPE cannot be used for

either reinstatement or renewal.

5

Pursuant to 21 NCAC 8N .0305,

Retention of Client Records, a CPA must

return client records in his or her

possession to the client after a de-mand

for the return of the records is

made.

If the client is a partnership,

records must be returned, upon re-quest,

to any of the general partners.

If the client is a corporation, the

records must be returned, upon de-mand,

to the president.

Joint records must be made avail-able,

upon demand, by any party.

Upon demand, client records

must be returned immediately un-less

there are reasonable circum-stances

that would delay the return

of the records.

For example, a delay may be re-quired

to retrieve a closed file from

storage or to extract the CPA’s work-ing

papers.

If the records cannot be returned

immediately upon demand, the CPA

must notify the client of the exact date

that the records will be returned.

Under no circumstances should

a CPA refuse to return client records

in order to force payment for services

provided.

Work papers are generally the

property of the CPA and need not be

surrendered to the client.

However, some work papers may

contain data which should be re-flected

in the client’s books and

records, but have not been duplicated

nor provided to the client. Therefore,

the client’s records are incomplete

without these records.

In such cases, the work papers

that contain this information are con-sidered

part of the client’s records

and copies should be given to the

client along with any other client

records.

Please consult 21 NCAC

8N .0305 for more complete informa-tion

about CPA work papers and the

return of client records.

Return of Client

Records Christopher Mandaleris, # 17304

Greensboro, NC 04/ 19/ 04

THIS CAUSE, coming before the Board

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

Wake County, North Carolina,

with a quorum present. Pursuant to

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

and Respondent stipulate the follow-ing

Findings:

1. Respondent is the holder of North

Carolina certificate number 17304 as a

Certified Public Accountant.

2. Respondent represented to the Board

on his 2003- 2004 individual certificate

renewal that he had obtained thirty- one

( 31) hours of continuing professional

education ( CPE) in 2002, in addition to

twenty ( 20) carry- forward hours.

3. While he was completing his plans

for completing 2003 CPE on Friday,

September 12, 2003, Respondent dis-covered

that he had misread the CPE

report from his former employer and

had actually completed only fifteen ( 15)

hours of CPE during 2002, in addition to

twenty ( 20) carry- forward hours, leav-ing

him five ( 5) hours short of the forty

( 40) hour requirement to renew his CPA

certificate for 2003- 2004.

4. On Monday, September 15, 2003,

Respondent drove to Raleigh and re-ported

the error to a Board representa-tive

in person. He followed up that visit

with a letter of September 17, 2003, to the

Board explaining the error and the cir-cumstances

of the error.

5. There is no evidence to indicate that

Respondent intentionally committed

any deception or willfully violated any

Board rule.

6. Respondent wishes to resolve this

matter by consent and agrees that the

Board staff and counsel may discuss

this Order with the Board ex parte,

whether or not the Board accepts this

Order as written.

BASED UPON THE FOREGOING, the

Board makes the following Conclusions

of Law:

1. Respondent is subject to the provi-

Disciplinary Action

6

The North Carolina State Board of CPA

Examiners is pleased to announce that

initial candidates Toshio Osaka,

Seldon E. Patty, and Anne M. Latour are

the recipients of the November 2003

Katharine Guthrie Memorial Awards.

The Guthrie Awards, which are

named for a former executive director of

the Board, are the semiannual awards

presented by the North Carolina Asso-ciation

of CPAs ( NCACPA) to the North

Carolina candidates with the top three

overall scores on the pencil- and- paper

Uniform CPA Examination.

To be eligible for the awards, a can-didate

must sit for all four parts of the

Exam and must attain a score of at least

80 on each section of the Exam.

As North Carolina’s candidate with

the highest overall score on the Novem-ber

2003 Exam, Toshio Osaka of

Concord, is the recipient of the Gold

Guthrie Award.

In addition to being named North

Carolina’s highest scoring candidate

on the November 2003 Exam, Osaka has

been named to the AICPA’s Candidate

High Distinction Report which lists the

120 top- ranking Exam candidates na-tionally

for each administration of the

pencil- and- paper Exam.

Osaka, who is an Associate with

PricewaterhouseCoopers, LLP, in Char-lotte,

received a Bachelor of Science in

Accounting from UNC- Charlotte in

2003.

Osaka also holds a Master of Busi-ness

Administration ( 1990) from Duke

University and a Bachelor of Arts in

Political Science ( 1983) from Waseda

University in Tokyo.

As an undergraduate at UNC- Char-lotte,

Osaka was a member of the Belk

College of Business Administration Tax

Challenge team that advanced to the

final round of the 2002 Deloitte & Tou-che

Tax Challenge, a national case study

competition for tax students.

Seldon E. Patty of Greensboro is

North Carolina’s second- highest scor-ing

candidate on the November 2003

Exam and the recipient of the Silver

Guthrie Award.

Patty, who received a Bachelor of

Science in Business Administration from

UNC- Chapel Hill in 1966 and a

Juris Doctorate from UNC- Chapel Hill in

1968, began taking accounting courses

at Guilford College in 2002 to prepare

for the Exam.

Now a consultant with

Bernard Robison & Company, L. L. P., in

Greensboro, Patty practiced business,

tax, and estate planning law with

Carruthers & Roth, P. A., in Greensboro,

from 1968 until his retirement in

June 2000.

Patty is a member of the North Caro-lina

State Bar, the North Carolina Bar

Association, the American Bar Associa-tion,

the Greensboro Bar Association,

the Greensboro Estate Planning Coun-cil,

the UNC Tax Institute Board of Ad-visors,

the Christ United Methodist

Church Board of Trustees, and the In-dustries

of the Blind, Inc., Board of Di-rectors.

North Carolina’s third- highest scor-ing

candidate on the November 2003

Exam, Anne M. Latour, of Cary, is the

recipient of the Bronze Guthrie Award.

Latour, who graduated magna cum

laude from Meredith College in 2003

with a Bachelor of Science in Account-ing,

graduated cum laude from Boston

College in 1983 with a Bachelor of Sci-ence

in Biology.

She was a member of Delta Mu Delta,

the national business administration

honor society, and received the Meredith

College Certificate of Excellence in rec-ognition

of her exceptional academic

performance.

Latour is employed as a Research

Analyst with UNC- Chapel Hill.

Katharine Guthrie Memorial Awards

Address Changed?

Pursuant to 21 NCAC 8J .0107, all

North Carolina CPAs and CPA firms

must notify the Board, in writing,

within 30 days of any change of ad-dress

or business location.

For your convenience, a “ Notice

of Address Change” form is printed

on the back cover of each issue of the

Activity Review.

Licensees and firms should mail

or fax changes to Alice Steckenrider.

Address changes can also be e- mailed

to alicegst@ bellsouth. net.

Exam candidates are encouraged

to mail or fax address changes to

Phyllis Elliott. Changes can also be e-mailed

to pwelliot@ bellsouth. net.

Exam Applications

Applications for the Uniform CPA

Exam are available from the Board’s

web site, www. cpaboard. state. nc. us,

or by calling Phyllis Elliott at

( 919) 733- 4224.

The Internal Revenue Service ( IRS)

recently announced that it has

launched an on- line form that gives

tax professionals a faster, easier

method of applying to become an

authorized e- filer.

According to the IRS, the on- line

application form will reduce process-ing

time and eliminate many of the

errors associated with using the pa-per

Form 8633, Application to Partici-pate

in IRS E- File.

The on- line application is the

latest segment of a suite of Internet-based

business tools called “ e- ser-vices”

that give tax professionals and

financial institutions new choices for

working electronically with the IRS

and easier access to client informa-tion.

Other IRS on- line services avail-able

to tax professionals are account

registration, preparer tax identifica-tion

number application, bulk tax

payer identification number match-ing,

and interactive tax payer identi-fication

number matching.

Tax professionals can register

for IRS e- services through the Tax

Professional’s page on the IRS web

site, www. irs. gov.

IRS Launches

On- Line Tool for

Tax Professionals

Directory of Board Services

7

On April 5, 2004, the computer- based

Uniform CPA Examination was

launched at more than 300 Prometric

Testing Centers across the United States.

Although the transition from the

pencil- and- paper Exam to the computer-based

Exam has been relatively smooth,

some candidates have experienced prob-lems.

To reduce the problems you may

have with the Exam, please review the

following list of Exam- related issues:

• The National Candidate Data-base

( NCD), which is administered by

the National Association of State Boards

of Accountancy ( NASBA), has experi-enced

some delays in issuing the No-tices

to Schedule ( NTS). NASBA is work-ing

to correct the problem and will con-tinue

to take appropriate action when

delays cannot be avoided.

• You must have your NTS before

attempting to schedule an appointment

to take the Exam. You may schedule

your appointment( s) by telephone at

1- 800- 580- 9648 or through the Promet-ric

web site, www. 2test. com or

www. prometric. com. You will not re-ceive

written confirmation of your

appointment( s), but you can view con-firmation

of your appointment( s) on the

Prometric web site.

• Candidates who reschedule an

appointment less than 30 days before

the original appointment will be

charged a rescheduling fee by Promet-ric.

Your NTS contains specific infor-mation

regarding rescheduling an ap-pointment

and the rescheduling fee. The

Board is not authorized, under any con-ditions,

to waive or pay a rescheduling

fee assessed by Prometric.

• You will not be admitted to the

Prometric Testing center without two

( 2) valid forms of identification and your

NTS. Your primary id must be a signed

photo id such as a driver’s license and

your secondary id may be a signed credit

card, ATM or debit card, etc. Unsigned,

invalid, or photocopied ids will not be

accepted. Your NTS includes an Exam

password that you must enter on the

computer as part of the log- in process;

without your NTS, you cannot take the

Exam.

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

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

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

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

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

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

04/ 01/ 04 Daniel Ray Robertson Charlotte, NC

04/ 01/ 04 Joyce Johnson Homosassa, FL

04/ 02/ 04 Earl Wayne Baucom Boston, MA

04/ 08/ 04 Herschel Horton Lewis Sanford, NC

04/ 08/ 04 Joanne Gallos Rake Bowie, MD

04/ 08/ 04 Carol Walker Hatchett Raleigh, NC

04/ 08/ 04 Lisa A. Tsuei Hillsboro, OR

04/ 08/ 04 Beth Ann Mullen Bethesda, MD

04/ 08/ 04 Lori Woods Beaver Concord, NC

04/ 08/ 04 Aaron Michael Oakley Brawley, CA

04/ 08/ 04 Matthew Robert Kulis Greer, SC

04/ 12/ 04 Mary Lynn Chew Indian Trail, NC

04/ 12/ 04 Kathleen L. Gavin Scarborough, ME

04/ 15/ 04 Michael G. Lee Davidson, NC

04/ 15/ 04 Jeannine Carol Molek Raleigh, NC

04/ 15/ 04 Seabrook Connell Kelley Charlotte, NC

04/ 16/ 04 Charles M. Malone, Jr. Branford, CT

04/ 19/ 04 Thomas Allen Hillsborough, NC

04/ 19/ 04 Thomas David Harding Indianapolis, IN

04/ 20/ 04 Shannon Coyle Sykes Wake Forest, NC

04/ 20/ 04 Lynda Merritt Renschen Charlotte, NC

04/ 27/ 04 Thomas Andrew Kelly Tulsa, OK

04/ 27/ 04 Misty Dawn Fortenberry Charlotte, NC

04/ 29/ 04 George Clifford Taylor Franklin, NC

04/ 29/ 04 Kelly Moore Carter Durham, NC

04/ 29/ 04 Alyson Aamodt Krause Clover, SC

04/ 30/ 04 Alison Dubbs Levinson Charlotte, NC

Inactive Status

• The Business Environments &

Concepts ( BEC) section of the Exam has

three ( 3) testlets, not five ( 5) testlets.

• If the time allotted for an Exam

section expires before you finish and

you have not yet logged out of the Exam,

all answers submitted up to that point

will be saved and will count towards

your score.

• If you experience a problem with

the Exam content or have a question/

concern regarding the Exam content,

fax your name ( not candidate number)

and the specifics of the problem or ques-tion/

concern to the AICPA Exam Team

at ( 201) 938- 3443.

• If you have a problem or ques-tion/

concern with the administration

Computer- Based Exam Issues

of the Exam, the Prometric Testing Cen-ter,

etc., fax your name, candidate id

number, and the specifics of the prob-lem

or question/ concern to the Board’s

Executive Director at ( 919) 733- 4209.

You may also e- mail the information to

rnbrooks@ bellsouth. net.

Additional information on the com-puter-

based Exam is available from the

following web sites:

AICPA

www. cpa- exam. org

NC Board of CPA Examiners

www. cpaboard. state. nc. us

NASBA

www. nasba. org

Prometric

www. prometric. com

Certificate No. Send Mail to Home Business

New Home Address

City State Zip

CPA Firm/ Business Name

New Bus. Address

City State Zip

Telephone: Bus. ( ) Home ( )

Bus. fax ( ) E- mail Address

Certificate Holder

Last name Jr./ III First Middle

North Carolina State Board of

Certified Public Accountant Examiners

Post Office Box 12827

Raleigh NC 27605- 2827

PRST STD

US Postage

PAID

Greensboro, NC

Permit No. 393

21,000 copies of this document were printed for this agency at a cost of $ 2,994.28 or 14¢ per copy in May 2004.

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

disciplinary action under 21 NCAC 8J .0107.

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

Norwood G. Clark, Jr., CPA

President, Raleigh

Leonard W. Jones, CPA

Vice President, Morehead City

Arthur M. Winstead, Jr., CPA

Secretary- Treasurer, Greensboro

O. Charlie Chewning, Jr., CPA

Member, Raleigh

Scott L. Cox, CPCU, CIC

Member, Charlotte

Jordan C. Harris, Jr.

Member, Statesville

R. Stanley Vaughan, CPA

Member, Charlotte

Staff

Executive Director

Robert N. Brooks

Deputy Director

J. Michael Barham, CPA

Legal Counsel

Noel L. Allen, Esq.

Administrative Services

Felecia F. Ashe

Communications

Lisa R. Hearne, Manager

Examinations

Phyllis W. Elliott

Licensing

Buck Winslow, Manager

Alice G. Steckenrider

Martha Traina

Professional Standards

Ann J. Hinkle, Manager

Lorraine Kelley

Jo Richardson

Receptionist

Jodi S. Nelson

CERTIFICATE RENEWAL DEADLINE: JUNE 30, 2004