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. 12- 2004
Inside this issue...
2005 Board Calendar ........................ 7
Certificates Issued ............................. 6
Consent Judgment ............................. 2
Notice of Address Change ............... 8
Reclassifications ............................... 4
www. cpaboard. state. nc. us
Although more than 50 percent of the
CPAs licensed in North Carolina work
in business, industry, government, and
education, many of these individuals
also provide or offer to provide account-ing
services to the public that would
require an individual to register as a
CPA firm with the Board.
Even though your accounting prac-tice
may be part- time and you operate it
out of your home, if you use the CPA title
in or with your business name or if you
offer to provide or provide attest ser-vices,
you must register with the Board
as a CPA firm pursuant to 21 NCAC
8N .0302.
The Board considers audits, re-views
of financial statements, examina-
Are You Practicing Through an Unregistered Firm?
tions of prospective financial statements,
compilations of financial statements,
agreed- upon procedures of prospective
financial statements, examinations of
written assertions, and agreed- upon
procedures of written assertions to be
attest services.
An individual can register with the
Board as an individual practitioner,
partnership, professional corporation,
professional limited liability company,
or registered limited liability partner-ship.
Information about registering your
CPA firm with the Board, as well as the
forms necessary for registering your firm
with the Board, is available from the
Board’s web site, www. cpaboard
. state. nc. us.
In addition to registering your firm
with the Board, if you provide attest
services you must enroll in the peer re-view
program administered by the
NCACPA or AICPA pursuant to
21 NCAC 8M .
If you have questions regarding the
registration of your CPA firm, please
contact Jodi Nelson by telephone at
( 919) 733- 1423 or by e- mail at
jodisnelson@ bellsouth. net or you may
contact Buck Winslow by telephone at
( 919) 733- 1421 or by e- mail at
buckwins@ bellsouth. net.
Exam Issues, Part V
The testing portion of the third win-dow
of the Uniform CPA Exam is over
and during the month of December, the
Exam is in refresh mode.
While the Exam is in refresh mode,
candidates may apply to take sections
of the Exam and, if they have received
a Notice to Schedule, may schedule
appointments for the next testing win-dow,
however, candidates cannot sit
for the Exam.
To reduce the software- related
problems you may have with the Exam,
please review the following questions
and answers:
Do I need special computer training
or skills to take the Exam?
You are assumed to possess basic
computer skills, including the use of a
mouse and keyboard. In addition, you
are expected to know how to use com-mon
spreadsheet and word process-ing
functions, including writing for-mulae
for spreadsheets.
It is important that you know that
the word processor and spreadsheet
applications in the Exam are not iden-tical
to Wordtm or Exceltm.
You must also have the ability to
use a four- function calculator or a
spreadsheet to perform standard
Exam Issues
continued on page 5
December Deadlines
As a reminder, December 31, 2004, is
the deadline for submitting 2005 CPA
firm renewal and peer review compli-ance
information to the Board.
December 31, 2004, is also the
deadline for licensees to complete the
annual 40- hour CPE requirement.
2
Consent Judgment
NORTH CAROLINA
WAKE COUNTY
IN THE GENERAL COURT OF
JUSTICE
SUPERIOR COURT DIVISION
04 CVS 8013
NORTH CAROLINA STATE
BOARD OF CERTIFIED PUBLIC
ACCOUNTANT EXAMINERS
PLAINTIFF
v.
BRUCE A. RAINS
DEFENDANT
CONSENT JUDGMENT
IT APPEARING to the Court that the
Defendant has been properly served
with process in this action, that he has
submitted to the jurisdiction of this
Court; and it further appearing that the
parties have consented to the signing
and entry of this Judgment; the Court
makes the following:
FINDINGS OF FACT
1. Plaintiff, the North Carolina State
Board of Certified Public Accountant
Examiners (“ CPA Board”) an indepen-dent
agency of the State of North Caro-lina,
is organized under the provisions
of Chapter 93 of the General Statutes of
North Carolina and is charged with
such duties and exercises such powers
as are provided therein.
2. The Defendant, Bruce A. Rains, is a
citizen and resident of New Hanover
County, NC.
3. Chapter 93 of the North Carolina
General Statutes creates the CPA Board
in order to, among other things, regulate
the use of the title “ Certified Public Ac-countant”
in North Carolina. This ac-tion
is brought under the provisions of
G. S. § 93- 3, 93- 6, and 93- 12( 16).
4. G. S. § 93- 1( a)( 3) defines “ Certified
Public Accountant” as a person who
holds a certificate as a certified public
accountant issued to him under the pro-visions
of this Chapter.
5. Defendant does not now, nor has he
ever held a license as a Certified Public
Accountant in North Carolina.
6. Defendant was licensed as a Certified
Public Accountant in Georgia prior to
June 17, 1996.
7. On June 17, 1996, Defendant volun-tarily
surrendered his CPA license with
the Georgia State Board of Accountancy
in order to dispose of disciplinary pro-ceedings
pending regarding his licen-sure.
8. The current status of Defendant’s
license in Georgia is revoked.
9. On February 3, 2000, Defendant
signed a Cease and Desist Order with
the CPA Board, wherein the Defendant
agreed to immediately cease and desist
the use of the designation “ CPA” and
identify himself and his firm only as
accountant and accounting firm.
10. The Cease and Desist Order specifi-cally
referenced that Defendant had al-lowed
his name to appear on letterhead,
business cards, and business checks,
which identified him as a “ CPA” when,
in fact, neither he nor his firm were
licensed as such.
11. On July 28, 2003, Defendant mailed
a solicitation to Robert E. Thompson, Jr.,
of Wilmington, including a solicitation
and résumé.
12. The solicitation included a flyer for
Bruce A. Rains, MBA, CPA, stating that,
“ We are a full service CPA firm.”
13. The solicitation also included a
résumé for “ Bruce A. Rains, MBA, CPA.”
14. The résumé referenced in paragraph
13 above states that Defendant has ex-perience
as “ owner and operator of a
CPA firm since 1986 both in Atlanta, GA
and Wilmington, NC.”
15. Defendant is listed as a registered
agent for several North Carolina Corpo-rations.
16. In the filings with the Secretary of
State Corporations division, Defendant
is listed as follows:
a. Do It All Construction, formed
2/ 1/ 2003 lists the registered agent as
Bruce A. Rains, MBA, CPA;
b. Trendora Capital Investments, Inc.,
formed 1/ 17/ 2003 lists the registered
agent as Bruce A. Rains, MBA, CPA;
c. The Old Goat’s Shop, Inc., formed
8/ 30/ 2002 lists the registered agent as
Bruce A. Rains, MBA, CPA;
d. Cook Hamilton Enterprises, Inc.,
formed 11/ 15/ 2001 lists the registered
agent as Bruce A. Rains, MBA, CPA;
e. Carolina Patio Rooms, Inc. formed
8/ 30/ 2001 lists the registered agent as
Bruce A. Rains, CPA;
f. Sherwood Consulting Group, Inc.,
formed 8/ 7/ 1998 lists the registered
agent as Bruce A. Rains, MBA, CPA;
g. Coral Investments, Inc. formed
10/ 22/ 1997 lists the registered agent as
Bruce A. Rains, CPA;
17. At the time that each of the corpora-tions
listed in paragraph 16 were formed,
Defendant was not licensed as a CPA in
either Georgia or North Carolina.
18. At the time that each of the corpora-tions
listed in paragraph 16 were formed,
Defendant was not licensed as a CPA
anywhere in the United States.
19. Cook Hamilton Enterprises filed an
annual report with the Secretary of State
on August 29, 2003.
20. Defendant is listed on that annual
report as Bruce A. Rains, MBA/ CPA.
21. Defendant signed the annual report
filed in 2003 although he was not, in
fact, a CPA.
22. Defendant is also the registered
agent for Langley Plumbing, Inc.
23. Langley Plumbing, Inc. filed an
annual report with the Secretary of State
on July 7, 2003.
24. Defendant is listed as Bruce A. Rains,
MBA, CPA on that annual report and
Defendant signed his name beneath that
title, although he was not, in fact, a CPA.
25. Defendant practiced business at
5529 Eastwood Service Lane,
Wilmington, NC 28405.
26. The Defendant continued to use the
CPA title by listing “ Bruce Rains, MBA,
CPA” on the sign outside the office build-ing
at 5529 Eastwood Service Lane.
27. The Defendant has continued to use
the CPA title by advertising
“ Bruce Rains, MBA, CPA” as a sponsor
in the Cape Fear Christmas House news-letter
of July 2002.
3
BASED UPON THE FOREGOING Find-ings
of Facts, the Court makes the fol-lowing:
CONCLUSIONS OF LAW
1. Chapter 93 of the North Carolina
General Statues creates the Board to,
among other things, safeguard life,
health, and property, and to regulate the
use of the title “ Certified Public Accoun-tant”
in North Carolina. This action is
brought under the provisions of
G. S. § 93- 3, 93- 4, 93- 5, 93- 6, 93- 8 and
93- 12( 16).
2. This Court has jurisdiction and venue
over the parties and this matter.
3. G. S. § 93- 3 prohibits the unautho-rized
use of the title “ certified public
accountant” by an individual as fol-lows:
It shall be unlawful for any person
who has not received a certificate of
qualification admitting him to prac-tice
as a certified public accountant
to assume or use such a title, or to
use any words, letters, abbrevia-tions,
symbols or other means of
identification to indicate that the
person using same has been admit-ted
to practice as a certified public
accountant.
4. G. S. § 93- 4 prohibits the unautho-rized
use of the title “ certified public
accountant” by a firm as follows:
It shall be unlawful for any firm,
copartnership, or association to as-sume
or use the title of certified pub-lic
accountant, or to use any words,
letters, abbreviations, symbols or
other means of identification to in-dicate
that the members of such firm,
copartnership or association have
been admitted to practice as certi-fied
public accountants, unless each
of the members of such firm, copart-nership
or association first shall
have received a certificate of quali-fication
from the State Board of Cer-tified
Public Accountant Examin-ers
admitting him to practice as a
certified public accountant….
5. G. S. § 93- 5 prohibits the unautho-rized
use of the title “ certified public
accountant” by a corporation as fol-lows:
It shall be unlawful for any corpora-tion
to assume or use the title of
certified public accountant, or to
use any words, letters, abbrevia-tions,
symbols or other means of
identification to indicate that such
corporation has received a certifi-cate
of qualification from the State
Board of Certified Public Accoun-tant
Examiners admitting it to prac-tice
as a certified public accountant.
6. G. S. § 93- 6 provides that it is unlawful
for any person to engage in the public
practice of accountancy in this State
who is not a holder of a certificate as a
certified public accountant issued by
the CPA Board, unless such person uses
the term “ accountant” and only the term
accountant in connection with his name
on all reports, letters of transmittal, or
advice, and on all stationery and docu-ments
used in connection with his ser-vices
as an accountant, and refrains
from the use in any manner of any other
title or designation in such practice.
7. G. S. § 93- 8 provides that it is unlawful
for any certified public accountant to
engage in the public practice of accoun-tancy
in this State through any corpo-rate
form, except as provided in General
Statutes Chapter 55B.
8. Pursuant to G. S. § 93- 12( 16), the CPA
Board has the following powers and
duties:
To apply to the courts, in its own
name, for injunctive relief to pre-vent
violations of this Chapter or
violations of any rules adopted
pursuant to this Chapter. Any court
may grant injunctive relief regard-less
of whether criminal prosecu-tion
or any other action is instituted
as a result of the violation. A single
violation is sufficient to invoke in-junctive
relief under this subdivi-sion.
IT IS THEREFORE ORDERED that the
Defendant ought to be and they are
hereby permanently enjoined from:
1. Using the term “ certified public ac-countant”
or using any words, letters,
abbreviations, symbols or other means
of identification to indicate that he has
been admitted to practice as a certified
public accountant, until such time, if
any, as the CPA Board may issue to
Defendant a certificate under the provi-sions
of Chapter 93 of the North Caro-lina
General Statues. This order shall
not prohibit the Defendant holding him-self
out as an “ accountant” as that term
is defined in G. S. § 93- 1( a)( 1) and from
obtaining a privilege license as required
by G. S. § 105- 41 to practice as an �� ac-countant”
and only an “ accountant.”
Consistent with this provision, Bruce A.
Rains shall immediately:
a. Destroy or erase any signs, papers,
documents, audio or video tapes and
any and all other tangible items by which
he identifies himself as a Certified Pub-lic
Accountant and or his firm as a CPA
firm;
b. Provide the Board with a complete list
of the names, addresses and telephone
numbers of all present and former cli-ents
of the Defendant and Defendant’s
firm. Defendant shall send a letter, ap-proved
in advance by the CPA Board, to
all such clients, informing them that the
Defendant Bruce A. Rains is not licensed
as a Certified Public Accountant, that
Defendant’s firm is not a CPA firm and
that neither he nor his firm is permitted
to use the designation “ Certified Public
Accountant” or “ CPA;”
c. Provide proof to the Board that he
notified all telephone companies which
publish a directory listing Defendant
and/ or his firm as a CPA or Certified
Public Accountant to disconnect and
discontinue, without rollover to a new
telephone number, any telephone num-ber
under which either Defendant or
Defendant’s firm is listed as a CPA or
Certified Public Accountant;
d. Disconnect and discontinue any tele-phone,
cellular telephone, facsimile
number, e- mail address, or web site used
by Defendant which identified Defen-dant
as a CPA or Certified Public Ac-countant;
e. Provide proof to the CPA Board that
he gave written notice to the North Caro-
Consent Judgment
continued on page 4
4
lina Secretary of State that Bruce A. Rains
is not a licensed Certified Public Ac-countant
and that any references to, or
listings of, him and/ or his firm as a
CPA, Certified Public Accountant
should be removed, with a copy of such
notice provided to the CPA Board;
f. Place a one- half ( ½ ) page notice in the
Wilmington Star newspaper contain-ing
notice of the unauthorized use of the
CPA title with apology and provide a
copy of the same to the CPA Board as
published; and
g. Concurrent with the execution of this
Consent Judgment tender payment of
$ 2,140.57 to the CPA Board for costs
incurred in this action.
2. The Superior Court of Wake County,
North Carolina shall retain jurisdiction
for and limited to the purposes of enforc-ing
this Consent Judgment, and the de-fendant
shall therefore submit to the
jurisdiction of this Court if future issues
of compliance with this Consent Judg-ment
arise.
3. Any violation of this Judgment shall
be deemed contempt of court and shall
be punishable by both the civil and crimi-nal
contempt powers of this Court upon
proper showing.
4. In the event that Defendant violates
this Consent Judgment, then the CPA
Board may avail itself to all remedies
provided by law or equity. In the event
of a motion to enforce this Consent Judg-ment,
and the CPA Board being the pre-vailing
party, the CPA Board shall be
entitled to an award for court costs and
attorney fees as awarded by the Court.
Entered into this 21st day of
October, 2004.
Howard E. Manning
Presiding Judge
WE CONSENT:
BRUCE A. RAINS
NORTH CAROLINA STATE
BOARD OF CERTIFIED PUBLIC
ACCOUNTANT EXAMINERS
Consent Judgment
continued from page 3
Reinstatement
11/ 22/ 04 Toni Dedmond Dean # 13817
11/ 22/ 04 Angela Addis Swartz # 19811
11/ 22/ 04 Tami Lynn Yoshimoto # 30632
Reissuance
11/ 22/ 04 James Bailey Jordan # 16877
11/ 22/ 04 Yukon Micheal Tomisato # 24188
Inactive
“ Inactive,” when used to refer to the status of a person, describes one who has
requested inactive status and been approved by the Board and who does not use
the title “ certified public accountant” nor does he or she allow anyone to refer
to him or her as a “ certified public accountant” and neither he or she nor anyone
else refers to him or her in any representation as described in 21 NCAC
8A .0308( b) [ 21 NCAC 8A .0301( b)( 23)].
09/ 27/ 04 William Byron Tatum Franklinton, NC
09/ 29/ 04 Frederick Watson Green Wilkesboro, NC
10/ 06/ 04 Thomas Coke Turner Charlotte, NC
10/ 07/ 04 David Brian Rea Clemmons, NC
10/ 11/ 04 Christy Petros Shea Charlotte, NC
10/ 18/ 04 Gail Patterson Kuczkowski Charlotte, NC
10/ 18/ 04 Kristin Michelle Melvin Lewisville, NC
10/ 21/ 04 Dale Martin Brown Lewisville, NC
10/ 25/ 04 Erin Elizabeth May Hartman Greensboro, NC
10/ 25/ 04 Marjo Hannele Tinsley Longmont, CO
10/ 27/ 04 Greg Robbins Winston- Salem, NC
11/ 02/ 04 Dale Kindley Miller Raleigh, NC
11/ 04/ 04 Elizabeth Stromire Germantown, TN
11/ 09/ 04 Bobby Cundiff Nance Winston- Salem, NC
11/ 09/ 04 Deanna Travis Moody Newton, NC
11/ 09/ 04 Kevin Carl Odiorne Marietta, GA
11/ 09/ 04 Sandra Stephens Russ New Bern, NC
11/ 10/ 04 Vincent Jay Livengood Matthews, NC
11/ 10/ 04 John Duane Lynch Charlotte, NC
11/ 15/ 04 Johnny Crider Lewisville, NC
11/ 15/ 04 Christine Maly Lane Spring, TX
11/ 22/ 04 Mark Anthony Joyner Holly Springs, NC
11/ 22/ 04 Jolie Michele Taylor Cary, NC
Reclassifications
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 the Activity Review
and is available on the Board’s web
site, www. cpaboard. state. nc. us.
Address changes may be mailed,
faxed, or e- mailed to the Board.
Please fax your address changes
to the Board at ( 919) 733- 4209. Please
e- mail your address changes to
cpareceptionist@ bellsouth. net.
Moved? Changed Jobs?
5
financial calculations by entering num-bers
on the on- line calculator using the
keyboard or the keypad with the
NumLock feature turned on.
Many of the question types used in
the simulations portion of the Exam are
based on familiar computer interface
controls and features ( e. g. text entry,
mouse clicks, highlighting, copy/ paste,
and search).
A tutorial to familiarize students
and CPA candidates with the function-ality
and types of questions and re-sponses
used in Exam is available at no
cost at www. cpa- exam. org.
The tutorial does not cover actual
Exam content and while the sample tests
provide answers to the sample ques-tions,
neither tool is a replacement for
practice materials.
All candidates are strongly encour-aged
to review the Exam tutorial and
sample tests at www. cpa- exam. org.
The tutorial explains the design and
operation of the Exam and reviews the
types of questions and responses used
in the Exam.
Pay special attention to the software
features that are unique to the Exam,
especially in the Authoritative Litera-ture
section:
• History Button- use this to find
the last page visited-- a “ Back” but-ton
is not available. By clicking on
History, candidates will be able to
obtain a list of up to 20 last page
visits, in reverse order.
• Copy/ Paste - In the Authorita-tive
Literature part of the exam, a
candidate can highlight and copy/
paste only blocks of text, not sepa-rate
lines or words, at a time. Only
the copy/ paste icon in the Authori-tative
Literature window will copy/
paste highlighted text. Do not use
the icon in the main toolbar.
In the tutorial, find specific copy
and paste tips as follows:
• For AUDIT simulation instruc-tions,
refer to Review Letter Item
Type;
• For FAR simulation instruc-tions,
refer to Accounting and Re-porting
Item Type;
• For REG simulation instruc-tions,
refer to Tax Citation Item Type.
• Search - you must scroll down
to view all topics returned by a
search; if you spell words incor-rectly,
you will not receive any
search results.
• Calculator - you will be able to
enter numbers on the on- line calcu-lator
using the keyboard or the key-pad
with the NumLock feature
turned on. Be sure you understand
how to move the calculator on the
screen.
Sample tests that contain a few
sample multiple- choice questions and
a sample simulation for each appli-cable
section ( BEC currently does not
contain simulations) are also available
at www. cpa- exam. org. Answers are
given at the end of each sample test.
Neither the tutorial nor the sample
tests are available at the test centers, so
candidates should review them prior to
taking the Exam.
Do I need to know Exceltm or Wordtm or
any other particular computer pro-grams?
Basic computer skills, including the
use of a mouse and keyboard, are re-quired.
You are expected to know how
to use common spreadsheet and word
processing functions, including writ-ing
formulae for spreadsheets and typ-ing
short paragraphs.
You must also have the ability to
use a four- function calculator or a
spreadsheet to perform standard finan-cial
calculations.
The simulations use both a word
processor and a spreadsheet applica-tion,
but not Exceltm or Wordtm specifi-cally.
Review the Exam tutorial to un-derstand
how to use the applications.
During the Exam, can I complete the
simulations first and then complete
the multiple- choice questions?
Each Exam section is organized
into testlets ( either a group of multiple-choice
questions or a simulation) and
you will receive the multiple- choice test-lets
first, one testlet at a time.
You must complete the multiple-choice
testlets in the order given before
you get the simulations, which are also
given one at a time.
Can I go back and review questions or
change my answers during the Exam?
You may review and change any
answers within each testlet. However,
once you have exited a testlet or simula-tion,
you will not be able to go back to
retrieve, review, or change any of your
answers to any of the questions.
Do the multiple- choice questions fol-low
the same order as the content speci-fication
outlines?
Although each Exam covers mate-rial
from the content specification out-lines
( CSOs), the questions in each test-let
are delivered randomly and do not
follow the CSO order. This is a change
from the paper- based Exam.
When completing the research portion
of the Regulation simulations, how do
I enter the requested tax code section
and subsection information?
In the simulations, you are asked to
research a technical tax question using
the Internal Revenue Code. The Internal
Revenue Code uses the following orga-nizational
hierarchy: Section, Subsec-tion,
Paragraph, Subparagraph, Clause,
and Subclause.
Example 1: 280A( d)( 3)( C)( ii)( II) =
Section 280A, Subsection ( d), Paragraph
( 3), Subparagraph ( C), Clause ( ii), Sub-clause
( II)
Example 2: 501( h)( 5)( B) = Section
501, Subsection ( h), Paragraph ( 5), Sub-paragraph
( B)
Note that the Section level may con-tain
all numbers or a combination of
numbers and letter, whereas the Sub-section
is always a letter.
In the simulation, the required re-sponse
is only looking for the correct
Code Section and Subsection-- you are
not expected to cite Paragraphs, Sub-paragraphs,
etc.
Accordingly, the first response area
will accept a combination of numbers
and letter, but the second response area
will accept only a letter.
How does the copy/ paste function
work?
The constraints of an examination
environment require that copy/ paste
options be somewhat limited so as to
Exam Issues continued from front
Exam Issues
continued on page 6
ensure scoring accuracy and because
these functions were designed specifi-cally
to meet the Exam requirements,
they are not identical to similar features
in commercial software.
In the simulation portion of the
Exam, copy/ paste works as follows:
AUDIT Simulations -
• The Audit Report section re-quires
that appropriate paragraphs
from the Standards ( Code) be cop-ied
and pasted into the response
box.
• Only the “ copy” button within
the Authoritative Literature
browser window may be used to
copy. ( Other means of copying are
disabled.) To paste, click on the gray
bar ( response area) and select
“ paste” from the drop- down menu.
• Only one paragraph at a time
may be copied and pasted.
• The “ arrow” symbols next to
the response box must be used to
maneuver or reorder pasted para-graphs;
the “ X” symbols to delete
paragraphs.
• It is not possible to type text into
the response box.
• The space provided for the
auditor’s report is sufficient to ac-commodate
the response. ( Unan-ticipated
responses may exceed
available space, causing final para-graphs
to be inaccessible to view.)
• Selected paragraphs should not
be modified.
FAR Simulations -
• The Research section requires
that appropriate citations be cop-ied
and pasted into the designated
space. Only the “ copy” button
within the Authoritative Literature
browser window may be used to
copy. ( Other means of copying are
disabled.) To paste, click on the gray
bar ( response area) and select
“ paste” from the drop- down menu.
• The response must consist of
one citation in its entirety.
• The selected citation should not
be modified.
• Pasted text may not be reor-dered
or deleted but new text may be
copied over the old as replacement.
• It is not possible to type text into
the response box.
REG Simulations -
• The Tax Citation section re-quires
that the appropriate IRS Code
section and subsection be identi-fied
in the response boxes provided.
• The citations must be typed--
copying and pasting is not accept-able.
Detailed instructions on how
and when to copy/ paste, and how
to maneuver/ reorder the para-graphs
to be copied/ pasted are pro-vided
in the “ Authoritative Litera-ture”
section of the tutorial avail-able
at www. cpa- exam. org.
If you have a problem, question, or
concern about the administration of the
Exam, the Prometic Testing Center, your
score notice, etc., please send an e- mail
to Phyllis Elliott at pwelliot
@ bellsouth. net. Include your name,
candidate id number, daytime phone
number, and the specifics of your prob-lem,
question, or concern in your mes-sage.
Need More Information?
Previous articles about Exam- related
issues were published in the 5- 2004,
6- 2004, 9- 2004, and 11- 2004 issues of
the Activity Review which are available
on the Board’s web site under the “ news-letter��
link.
Additional information about the
Exam is available from the following
web sites:
AICPA: www. cpa- exam. org
Board: www. cpaboard. state. nc. us
NASBA: www. nasba. org
Prometric: www. prometric. com
Certificates Issued
Exam Issues continued from page 5
Saidu Alfred Adam- Samura
Elizabeth Gunyan Allison
Deborah Maxine Alston
R. Scott Apple
Anjali Das Arnold
Cory Barwick
Amy Marcum Bauserman
Isaac John Bradley
Carla Kothera Brannon
Sarah S. Brokaw
Alison Odele Burr
Jimmy John Christodoulias
Cameron Silver Cooke
Liling Cui
Myra Leistner Davis
Kami Laine Doty
Carrie Lynne Dyckman
Sandra Spivey Edwards
Lori Ann Frederick
Carrie Scott Gamble
Jill Denise Gehling
Billy Odell Hampton, Jr.
Richard Taylor Hemphill
April Holt Henighan
Arthur Thomas High, Jr.
Stephanie Brockwell Holt
Jana Wilson Hosmer
Daniel William Hudson
Richard A. Kasnick, Jr.
James Randolph Larkin
Shauna Deseree Lindsay
Kathy Lyn Luke
Shawn P. Lydon
Ulrike Theresia Maier
Margaret Diana Marchell
Nicholas Sparling Mathias
Katherine Anne Murphree
Christina Michelle Murphy
Dana J. Nuber
Christopher Jonathan Oswald
Michael Andrew Polak
Aimee Laura Poon
Stathis Tom Poulos
Joey M. Pruitt, Jr.
Krista Suzanne Ratliff
Tammy Lynn Rosenberg
Clint Justin Saunders
Thomas Mays Scott III
David A. Seco
Clint Joshua Stewart
Bryan Lynn Sykes
Katherine Grace Thigpen
Robert Ray Thomas, Jr.
Holly Marie Turner
Janine Urbanek
Loni Jayne Williams
Karen Mescher Wisniewski
Jeff Ziliani
At its November 22, 2004, meeting, the Board approved the following applications
for certification:
6
7
January 17 – Office Closed - Dr. Martin Luther King, Jr., Day
January 24 – Board Meeting - Raleigh
January 31 – Final Deadline for 2005 Firm Renewal & Peer Review
Compliance Info
February – Certificate Renewals Mailed
February 21 – Board Meeting - Raleigh
March 17 – Board Meeting - Raleigh
March 25 – Office Closed - Good Friday
April 20 – Board Meeting - Raleigh
May 16 – Board Meeting - Raleigh
May 30 – Office Closed - Memorial Day
June 21 – Board Meeting - Raleigh
June 30 – Certificate Renewal Deadline
July 4 – Office Closed - Independence Day
July 14 – Board Meeting - Greensboro
August 22 – Board Meeting - Raleigh
September 5 – Office Closed - Labor Day
September 19 – Board Meeting - Raleigh
October 24 – Board Meeting - Raleigh
November - Firm Renewal/ Peer Review Compliance Info Mailed
November 11 – Office Closed - Veterans’ Day
November 21 – Board Meeting - Raleigh
November 24- 25 – Office Closed - Thanksgiving
December 19 – Board Meeting - Raleigh
December 23- 26 – Office Closed - Christmas
December 31 – 2006 Firm Renewal/ Peer Review Compliance Info Due
2005 Board Calendar
( Dates subject to change)
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 December 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
Thurman L. Gause
Member, Sunset Beach
Jordan C. Harris, Jr.
Member, Statesville
Michael C. Jordan, CPA
Member, Goldsboro
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
Jodi S. Nelson
Alice G. Steckenrider
Professional Standards
Ann J. Hinkle, Manager
Lorraine Kelley
Jo Richardson
Receptionist
Vanessia L. Willett