Activity review

              Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • www.nccpaboard.gov • No. 11-2012
In This Issue
Cease & Desist Order........................ 5
Certificates Issued.............................. 6
December Board Meeting................. 2
Disciplinary Actions.......................... 2
Disciplinary Actions Resulting
from CPE Audit.............................. 3
Exam Fees............................................ 5
Inactive Status..................................... 7
Reclassifications.................................. 5
Online Firm Registration Renewal, Peer Review
Compliance Reporting in Progress
It is time for North Carolina CPA firms
to renew their firm registrations and
provide peer review compliance infor-mation
to the Board through the Board’s
website, www.nccpaboard.gov.
Only firm registrations are being
renewed at this time; individual CPA
certificates will be renewed in the
spring.
Failure to renew or cancel the firm
registration by the deadline may result
in a civil penalty.
Key information, such as the firm’s
ID number, that must be used to renew
the firm registration and to report peer
review information, was sent to firms
in late October.
Access to the online renewal func-tion
is available through the “online
renewal” link located at the bottom of
the menu on the left side of the Board’s
home page.
After clicking on the “online re-newal”
link, the user will select the
link for the firm renewal. The same
link works for all types of firm renew-als.
After selecting the link for the firm
renewal, a log-in screen will display.
NOTE: To keep a copy of the infor-mation
submitted during the renewal
process, print each screen (using the
“print” command of the Internet
browser) of the online renewal after
entering the required information, but
before clicking the “submit” button.
Firms that do not follow this procedure
and later request a copy of the renewal
must pay copying fees.
To log in to the renewal process,
enter the firm’s ID number and the
certificate number of the firm’s super-vising
CPA.
After logging in, an individual
practitioner may renew or cancel his
or her firm’s registration. Other firm
types cannot cancel the firm registra-tion
online because those firm types
must cancel the registration with the
Secretary of State’s office before being
cancelled in the Board’s records.
When an individual practitioner
cancels that firm’s registration, the
system cancels the firm registration
immediately and a cancellation receipt
is displayed. Please print and save this
receipt as proof of cancellation of the
firm’s registration.
Page 1 (page 2 for IPs) of the renewal
allows the user to add or delete CPA
employees who work for the firm.
To remove a CPA who no longer
works for the firm, click the “remove”
button in front of the person’s name.
To add a CPA employee, type in the
employee’s CPA certificate number in
the appropriate box and click the “Add
Employee” button.
Partnerships, registered limited
liability partnerships, professional
corporations, and professional limited
liability companies may add additional
CPA owners by typing in the owner’s
CPA certificate number in the appropri-ate
box and clicking the “Add Owner”
button. If the firm has non-CPA owners,
this information must be submitted to
the Board as outlined in the renewal
instructions.
Page 2 (page 3 for IPs) allows the
user to change the supervising CPA
in the office being renewed, as well as
indicating if this office is the administra-tive
office for the entire firm. To change
the supervising CPA, click the “Update
Supervising CPA” button and enter the
new supervising CPA’s certificate num-ber
and click on the “Click to Complete
Supervising CPA Update” button.
The firm’s mailing and physical
addresses may be changed on the next
two pages by clicking on the blue link
for each address. A complete mailing
address, email address, and phone
number are required to continue the
renewal process. If that data is not on
Firm Renewal
continued on page 4
2
Disciplinary Actions
December Board Meeting
The Board’s December meeting
will be held December 17, 2012, at
1101 Oberlin Road, Raleigh, and will
begin at 10:00 a.m.
Meetings of the Board are open
to the public except, when under
State law, some portions may be
closed to the public.
Myra L. Davis, #31162
Brevard, NC 09/24/2012
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1 1 0 1 O b e r l i n R o a d , R a l e i g h ,
Wake County, North Carolina,
with a quorum present. Pursuant to
N. C. Gen. Stat. §150B-41, the Board and
Respondent stipulate to the following:
1. Myra L. Davis (hereinafter “Respon-dent”)
is the holder of North Carolina
certificate number 31162 as a Certified
Public Accountant.
2. Respondent is alleged to have em-bezzled
in excess of $100,000.00 from
the Glady Branch Baptist Church in
Brevard, North Carolina.
3. Respondent neither confirms nor
denies the aforementioned allegations.
4. 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 ac-cepts
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 pro-visions
of Chapter 93 of the North
Carolina General Statutes and
Title 21, Chapter 08 of the North Caro-lina
Administrative Code, including
the Rules of Professional Ethics and
Conduct promulgated and adopted
therein by the Board.
2. The allegations as set out above, if
proven, would constitute violations
of 21 NCAC 08N .0201, and .0203(a)
and (b)(1).
3. Per N.C. Gen. Stat. §93-12(9), and
also by virtue of Respondent’s consent
to this order, Respondent is subject to
the action set forth below.
BASED on the foregoing and in
lieu of further proceedings, the Board
and Respondent agree to the follow-ing
Order:
1. The Certified Public Accountant
certificate issued to Respondent, Myra
Davis, is hereby permanently revoked.
2. Respondent shall not offer or render
services as a CPA or otherwise trade
upon or use the CPA title in this state
either through CPA mobility provisions
or substantial equivalency practice
privileges or in any other manner, nor
shall Respondent claim or attempt
to use any practice privileges in any
other state based upon her surrendered
North Carolina certificate.
Lisa Carol Jenkins, #20049
High Point, NC 06/21/2012
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quorum
present. Pursuant to N. C. Gen. Stat.
§150B-41, the Board and Respondent
stipulate to the following:
1. Lisa Carol Jenkins (hereinafter
“Respondent”) is the holder of North
Carolina certificate number 20049 as a
Certified Public Accountant.
2. While Respondent was employed by
a non-CPA firm, Respondent signed,
as a CPA, and issued, on behalf of the
non-CPA firm, at least one (1) compiled
financial statement for a client (herein-after
“Compilation”).
3. In the Compilation report, Re-spondent
stated that the report was
compiled “in accordance with State-ments
on Standards for Accounting
and Review Services issued by the
American Institute of Certified Public
Accountants.”
4. The Compilation constitutes an “at-test
or assurance” service as that term
is defined in 21 NCAC 08A .0301(b)(5).
5. Per 21 NCAC 08N .0302(a), a CPA
may offer or render attest or assurance
services in the public practice of ac-countancy
only through a registered
CPA firm.
6. By performing the Compilation
through a non-CPA firm, Respondent
used the CPA title in a form of business
not permitted by the accountancy laws
or rules.
7. 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 ac-cepts
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 pro-visions
of Chapter 93 of the North
Carolina General Statutes and
Title 21, Chapter 08 of the North Caro-lina
Administrative Code, 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 21 NCAC
08N .0202(b)(9) and .0302(a).
3. Per N.C. Gen. Stat. §93-12(9) and also
by virtue of Respondent’s consent to
this order, Respondent is subject to the
discipline set forth below.
BASED on the foregoing and in
lieu of further proceedings, the Board
and Respondent agree to the follow-ing
Order:
1. Respondent is censured.
2. Respondent shall remit, with the
signed Order, a one thousand dol-lar
($1,000.00) civil penalty.
3
Disciplinary Actions Resulting from CPE Audit
The following matters are excerpted from Consent Orders issued by the Board in response to the findings of the Continu-ing
Professional Education (CPE) audit. To view the full text of the Consent Order, use the licensee search on the website,
www.nccpaboard.gov, to look up the licensee’s record, click on the “Details” link, then click on the “View” link under
the heading, “Public Documents.”
Preston S. Edmondon, #18693
Morrisville, NC 06/21/2012
The Board opened a case against
Preston S. Edmondson (Respondent
Edmondson) for failure to complete
sufficient CPE as required for renewal
of his North Carolina CPA license.
Respondent Edmondson signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Edmondson may ap-ply
for reissuance of his North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Edmondson’s North Carolina CPA
license.
Tanya Freeman, #26112
Chapel Hill, NC 06/21/2012
The Board opened a case against
Tanya Freeman (Respondent Freeman)
for failure to complete sufficient CPE
as required for renewal of her North
Carolina CPA license.
Respondent Freeman signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Freeman may apply
for reissuance of her North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Freeman’s North Carolina CPA license.
Glenn S. Gannett, #22529
Kinston, NC 06/21/2012
The Board opened a case against
Glenn S. Gannett (Respondent
Gannett) for failure to complete at least
eight (8) hours of non-self-study CPE
as required for renewal of his North
Carolina CPA license.
Respondent Gannett signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Gannett may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Gannett’s North Carolina CPA license.
Viola Shelton, #21088
Mars Hill, NC 06/21/2012
The Board opened a case against
Viola Shelton (Respondent Shelton)
for failure to complete an ethics course
as required for renewal of her North
Carolina CPA license.
Respondent Shelton signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
Douglas W. Sokolowski, #24448
Salisbury, NC 06/21/2012
The Board opened a case against
Douglas W. Sokolowski (Respondent
Sokolowski) for failure to complete suf-ficient
CPE as required for renewal of
his North Carolina CPA license.
Respondent Sokolowski signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Sokolowski may apply
for reissuance of his North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Sokolowski’s North Carolina CPA
license.
Jared M. Titzer, #32952
Charlotte, NC 06/21/2012
The Board opened a case against
Jared M. Titzer (Respondent Titzer)
for failure to complete sufficient CPE
as required for renewal of his North
Carolina CPA license.
Respondent Titzer signed a Con-sent
Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Titzer
continued on page 6
Jawnza D. Jackson, #32037
Charlotte, NC 06/21/2012
The Board opened a case against
Jawnza D. Jackson (Respondent
Jackson) for failure to complete an eth-ics
course as required for renewal of her
North Carolina CPA license.
Respondent Jackson signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Jackson may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Jackson’s North Carolina CPA license.
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Shelton may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Shelton’s North Carolina CPA license.
4
Firm Renewal
continued from front
file, the renewal is stopped until the
address, email address, and phone
number fields are complete.
Page 3 (page 4 for individual
practitioners) contains questions about
attest and assurance services that the
firm may provide and covers the period
since the last firm renewal. Users must
answer each question with a “yes” or
“no” response before being allowed to
proceed with the renewal. If the firm’s
peer review has been completed but
is not indicated on the screen, please
email the appropriate documentation to
Cammie Emery at cemery@nccpaboard
.gov. The Board cannot change the peer
review due date without a current ac-ceptance
letter.
For a pass report, fax or email the
acceptance letter. For a pass with de-ficiencies
report that is preceded by a
modified report on any previous peer
review, fax or email the peer review re-port,
findings for further consideration,
letter of response, and final acceptance
letter. For a fail report, fax or email the
peer review report, findings for further
consideration, letter of response, and
final acceptance letter. The firm’s peer
review records will be updated after the
Board receives the required documents
Moral character data is reported on
page 4 (page 5 for IPs); the questions
cover the time period since the last
firm renewal. All questions must be
answered and any affirmative answers
must be explained in the text box pro-vided.
In addition, copies of any ap-plicable
court documents must be sent
to the Board. Users must answer each
question with a “yes” or “no” response
before being allowed to proceed with
the renewal.
For partnerships and registered
limited liability partnerships, page 5
calculates the fee schedule for renewal.
Partnerships and registered limited
liability partnerships pay a fee only
if they have offices outside of North
Carolina. All fees paid online must
be paid by MasterCard or Visa. The
renewal fee will be paid with the firm’s
administrative office renewal.
Professional corporations and
professional limited liability compa-nies
must pay a $25 fee as indicated
on page 5. The renewal fee will be paid
with the firm’s administrative office
renewal only.
Page 6 of the renewal provides the
user with an opportunity to review the
information provided on the previous
pages and make any necessary changes
or print each page of the completed
renewal. The user may also continue
to page 7.
On page 7, the user affirms that
the information provided is correct.
After accepting the statement on Page
7, individual practitioners and those
partnerships, registered limited
liability partnerships, professional
corporations, and professional limited
liability companies that do not owe a
fee are provided with a receipt which
states that the firm renewal has been
processed. Please print this receipt for
the firm’s records; this receipt serves
as confirmation of renewal until the
firm’s Board registration certificate is
received.
For the administrative offices of
partnerships, limited liability compa-nies,
professional corporations, and
professional limited liability companies
which must pay any applicable renewal
fees, payment information is entered
on page 8. All fees paid online must be
paid by MasterCard or Visa.
After paying the fee, the user is pro-vided
with a receipt which states that
the firm renewal has been processed.
Please print this receipt for the firm’s
records; this receipt serves as confirma-tion
of renewal until the firm’s Board
registration certificate is received.
A firm that does not want to sub-mit
credit card information using the
secure website, but still wishes to pay
by credit card, may submit a copy of the
online renewal form by answering all
questions on each page of the renewal,
printing each screen (using the “print”
command of the Internet browser) as
it is completed, but before clicking
“submit,” signing the renewal, and
faxing the completed pages, including
the completed credit card information
page, to the Board at (919) 733-4209
or by mailing the completed pages,
including the completed credit card
information page, to State Board of
CPA Examiners, PO Box 12827, Raleigh,
NC 27605.
A firm which prefers to submit the
renewal form with a check or money
order may do so by answering all
questions on each page of the renewal,
printing each screen (using the “print”
command of the Internet browser) as
it is completed, but before clicking
“submit,” signing the renewal, and
mailing the completed pages, plus a
check payable to “State Board of CPA
Examiners” for the appropriate amount
to PO Box 12827, Raleigh, NC 27605.
If a CPA firm fails to comply with
any part of 21 NCAC 08J, Renewals and
Registrations or 21 NCAC 08M, Peer
Review Program, the Board may take dis-ciplinary
action against the CPA firm’s
members as specified in 21 NCAC
08J .0111 and 21 NCAC 08M .0106. Such
action may include a civil penalty.
If you have questions about
the online firm renewal or peer
review compliance process, please
contact Cammie Emery by phone at
(919) 733-1423 or by email at cemery@
nccpaboard.gov. You may also
contact Buck Winslow by phone at
(919) 733-1421 or by email at buckw@
nccpaboard.gov.
Check Your CPE
Carry-Forward Online
Not sure how many carryforward
CPE hours you have? You can find
out with a quick visit to the Board’s
website, www.nccpaboard.gov.
To verify your hours, use the
“Licensee Search” function of the
website to search for yourself using
your name or certificate number.
After your record is displayed,
click on the “details” link. The num-ber
of CPE carryforward hours will
be displayed below your address
and telephone number.
If there is a discrepancy in the
number of carryforward hours,
please contact Cammie Emery at
cemery@nccpaboard.gov
5
Notice of Apparent Violation and
Demand to Cease and Desist
Patrick Malloy
Misenheimer, NC
To the Above-Named Respondent:
WHEREAS, the North Carolina State
Board of Certified Public Accountant
Examiners (“Board”) is authorized by
N.C. Gen. Stat. §93-12 (16) to enforce the
provisions of the North Carolina Cer-tified
Public Accountant Act through
actions for injunctive relief regarding
“a single violation” of this Chapter;
WHEREAS, pursuant to N.C. Gen. Stat.
§93-1, “A ‘certified public accountant’
is a person who holds a certificate as
a certified public accountant issued
under the provisions of this Chapter”;
WHEREAS, pursuant to N.C. Gen.
Stat. §93-3, “It shall be unlawful for
any person who has not received a
certificate of qualification or not been
granted a practice privilege under
GS 93-10 admitting the person to prac-tice
as a certified public accountant to
assume or use such a title, or to use any
words, letters, abbreviations, symbols
or other means of identification to in-dicate
that the person using same has
been admitted to practice as a certified
public accountant”;
WHEREAS, Respondent Patrick
Malloy (hereinafter “Respondent
Malloy”) is not now, nor has he ever
been, licensed as a certified public
accountant in North Carolina or oth-erwise
authorized by the Board to use
the CPA title in this State; and
WHEREAS, Respondent Malloy, while
living and working in North Carolina,
has held himself out as a certified public
accountant as evinced on the Pfeiffer
University website, which identifies
him as a “CPA.”
THERFORE, Respondent Malloy is
hereby notified and the North Caro-lina
State Board of Certified Public
Accountant Examiners demands that
he immediately cease and desist from
offering or using in any manner the title
“CPA” or “Certified Public Accoun-tant”
in North Carolina unless and until
Respondent Malloy has been licensed
as a CPA by the North Carolina State
Board of Certified Public Accountant
Examiners.
North Carolina State Board of Certified
Public Accountant Examiners
BY: Frank X. Trainor, III, Board Staff
Attorney
DATE: 05/16/2012
In lieu of civil proceedings authorized by
N.C. Gen. Stat. §93-12(16), the Board
will accept Respondent’s consent to this
Demand.
Consented to: Patrick Malloy
DATE: 05/22/2012
Moved or Changed
Jobs?
21 NCAC 08J .0107 requires all
licensees and firms to notify the
Board in writing within 30 days of
any change in address (including
telephone number or email address)
or business location.
Licensees and firms may make
address changes using the “Address
Update” link on the Board’s website,
www.nccpaboard.gov. Exam can-didates
may email address changes
to addresschange@nccpaboard.
gov; fax address changes to (919)
733-4209; or mail address changes
to PO Box 12827, Raleigh, NC 27605.
Reclassifications
Reinstatements
10/18/12 Heather Edson Cellini, #27481 Charlotte, NC
10/18/12 Michael Gene Dixon, #22286 Winston-Salem, NC
10/18/12 Leslie Jessup Fitzpatrick, #16747 Charlotte, NC
10/18/12 Mary Nell Klein, #17643 Columbia, PA
10/18/12 Terry Wayne Mallard, #16761 Canton, GA
10/18/12 Wesley Howard Perry, #16889 Winston-Salem, NC
Reissuance
10/18/12 Richard Douglas Hofrichter, #36811 Glen Allen, VA
Retired
Retired, when used to refer to the status of a person, describes one possessing
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. However, retired status does not
preclude volunteer services for which the retired CPA receives no direct
or indirect compensation so long as the retired CPA does not sign any
documents, related to such services, as a CPA [21 NCAC 08A .0301(b)(32)].
10/18/12 David Erwin Johnson, #6840 Simpsonville, SC
Exam Fees
Effective October 20, 2012, the some
fees charged for the Uniform CPA
Exam decreased. The new fees are
as follows:
Administrative Fees
Initial Applicant $230.00
Re-Exam Applicant $75.00
Per-Section Fees
AUD 		 $190.35
FAR 		 $190.35
REG 		 $171.25
BEC 		 $171.25
6
Titzer continued from page 3 Certificates Issued
At its September 24, 2012, meeting, the Board approved the following indi-viduals
for licensure as North Carolina CPAs:
Brian Daniel Albert
Rachel Ellen Antrobus
Lisa Marie Baker
Carolyn Jean Bessler
Jay Anthony Bruce
Sarah Elizabeth Burney
Benjamin LeJenue Butler
Maria Luisa Canda Castaneda
Bradford James Coffey
Bray Creech
Paul Arthur Dayer
Douglas Charles Duer
Jason Mark Evans
Erica Marie Fianchino
David Martin Finkel
Joyce Ann Fox
Kyle Alexander Frederick
Amanda Leigh Fugate
Carrie Ann Gage
Sirui Gao
Margaret Victoria Gelin
Yan Shi Gibson
Teresa Ann Green
JoAnna Nicole Grossman
Susan Nicole Hamilton
Michelle Lee Harris
Robert Russell Harris, Jr.
Renata Fae Heineman
Elizabeth Hernandez-Soriano
Matthew Robert Hollifield
Therese Marie Holmes
Qing Huang
Lauren Marie Hubert
Matthew John Hughes
Abner Benton Hunter, III
Nancy Ann Joyce
Taylor Robertson Knapp
Jacquelin Elizabeth Knize
John Mark Kunst, Sr.
Marie Angelina LaMonica
Robin Eileen Larson
Tamara Ann Lee
Jane Hammond Machmer
Sean Patrick Martin
Christopher Lee Millikan
Stephen Joseph Morgan
Brett Christopher Moyer
Timothy David Nelson
David Lee Olson
Erin Danbi Park
Meredith Leigh Perry
Anthony Paul Pinzari, Jr.
Jessica Ruth Price
Mark Ramirez
Charles Luther Rasmussen
David Michael Remele
Shawn Michael Richardson
Kimberly Ann Rock
Clarence Jack Rogers, Jr.
Christopher Lyn Ronk
Robert Kyle Rouse
Catherine Lynn Russell
Leslie Elizabeth Schuler
Stephen Alexander Shaw
Gary Lee Shepherd
Dustin Michael Shewman
Wilson Huxford Simmons
William Justin Smith
Jesse Enoch Spence
Allison Lynne Stevens
Caroline Nancy Stone
Nicholas Landon Stone
Susan Lynn Sullivan
Thomas Kyle Sutherland
Michael Walton Swerbinsky
Adam Wesley Thomas
Amanda Claire Thomas
Katherine Ann Tranum
April Marie Ullman
Yiwen Wang
Christopher Scott Stennett Watts
William Michael Wess
Bethany Kate Wiggins
James Preston Willcox
Linda Mary Woods
Jeremiah Russell Wyler
Respondent Titzer may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Titzer’s North Carolina CPA license.
George C. Turner, #26783
Atlanta, GA 06/21/2012
The Board opened a case against
George C. Turner (Respondent Turner)
for failure to complete an ethics course
as required for renewal of his North
Carolina CPA license.
Respondent Turner signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Turner may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Turner’s North Carolina CPA license.
Gordon W. Wheeler, #34461
Charlotte, NC 06/21/2012
The Board opened a case against
Gordon W. Wheeler (Respondent
Wheeler) for failure to complete an
ethics course as required for renewal
of his North Carolina CPA license and
for failure to complete eight (8) hours
of non-self-study CPE as required for
renewal of his North Carolina CPA
license.
Respondent Wheeler signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Wheeler may apply
for reissuance of his North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Wheeler’s North Carolina CPA license.
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) [21 NCAC 08A .0301(b)(20)].
08/28/12 Robert Alex Vaughan, #36398 Fuquay-Varina, NC
08/29/12 Robert Erwin Willis, #5196 Chattanooga, TN
09/12/12 Jeanne Godfrey Fowler, #13203 Charlotte, NC
09/12/12 Lauren Rachelle Propst-Riddick, #34626 Washington, DC
09/19/12 David Edwin Allen, #16675 Raleigh, NC
09/19/12 Laura Adams Honeycutt, #33179 Dunn, NC
09/25/12 Jerry Lee Rutherford, #8640 Kansas City, MO
09/27/12 Kirby Franklin Newton Jr., #15586 Charlotte, NC
10/02/12 Robert Lee Kiser, #11782 Kernersville, NC
10/03/12 Celia Pyle Whited, #34343 Raleigh, NC
10/04/12 William J. Varner, #23699 High Point, NC
10/08/12 James Edward Edmiston, II, #22289 Charlotte, NC
10/16/12 Walter Callum Brown, #29693 Burlington, NC
10/18/12 Helen Page Bradick, #36386 Waxhaw, NC
10/22/12 Brantly Brodt Braswell, #22423 Fuquay-Varina, NC
10/22/12 William Little Tankersley, III, #9684 Greensboro, NC
10/22/12 Meredith Giles Waldrop, #32642 Birmingham, AL
Emma Kaye Atkinson, #28072
Beulaville, NC 08/20/2012
The Board opened a case against
Emma Kaye Atkinson (Respondent
Atkinson) for failure to complete suffi-cient
CPE, included the required ethics
course, as required for renewal of her
North Carolina CPA license.
Respondent Atkinson signed a Con-sent
Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Atkinson may apply
for reissuance of her North Carolina
CPA license by complying with the
terms set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Atkinson’s North Carolina CPA license.
Karen L. Nenstiel, #20699
Raleigh, NC 08/20/2012
The Board opened a case against
Karen L. Nenstiel (Respondent
Nenstiel) for failure to complete suf-ficient
CPE as required for renewal of
her North Carolina CPA license.
Respondent Nenstiel signed a
Consent Order in which she accepted
1) the denial of the renewal of her
license; 2) the forfeiture, for at least
one (1) year, of her license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Nenstiel may apply for
reissuance of her North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Nenstiel’s North Carolina CPA license.
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James W. Vannoy, #31258
Jefferson, NC 08/20/2012
The Board opened a case against
James W. Vannoy (Respondent
Vannoy) for failure to complete an eth-ics
course as required for renewal of his
North Carolina CPA license.
Respondent Vannoy signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
Donald H. Combs, #14848
Kannapolis, NC 08/20/2012
The Board opened a case against
Donald H. Combs (Respondent
Combs) for failure to complete suf-ficient
CPE as required for renewal of
his North Carolina CPA license.
Respondent Combs signed a
Consent Order in which he accepted
1) the denial of the renewal of his
license; 2) the forfeiture, for at least
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Combs may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Combs’ North Carolina CPA license.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Combs’ North Carolina CPA license.
one (1) year, of his license; and 3) the
imposition of a $1,000 civil penalty.
Respondent Vannoy may apply for
reissuance of his North Carolina CPA
license by complying with the terms
set forth in the Consent Order.
Failure to timely comply with the
terms of the Consent Order will be suf-ficient
grounds to revoke Respondent
Vannoy’s North Carolina CPA license.
Board Office Closed
In accordance with the holiday
schedule adopted by the State of
North Carolina, the Board office will
be closed on the following dates:
December 24-26, 2012
Christmas
January 1, 2013
New Year’s Day
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. 821
Notice of Address Change
State Board of
CPA Examiners
Board Members
Jose R. Rodriguez, CPA
President, Winston-Salem
Maria M. Lynch, Esq.
Secretary-Treasurer, Raleigh
Barton W. Baldwin, CPA
Member, Mount Olive
Miley “Bucky” Glover, CPA
Member, Monroe
Jordan C. Harris, Jr.
Member, Statesville
John M. Kledis, CPA
Member, Asheville
Michael H. Womble, CPA
Member, Eastover
Staff
Executive Director
Robert N. Brooks
Deputy Director
J. Michael Barham, CPA
Deputy Director
David R. Nance, CPA
Staff Attorney
Frank X. Trainor, III
Legal Counsel
Noel L. Allen
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice G. Steckenrider
Cammie Emery
Professional Standards
Ann J. Hinkle, Manager
Mary Beth Britt
Adrianne Trainor
Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing
within 30 days of any change in address or business location.
Full Name:
Certificate No.: Last 4 Digits of SSN:
Home Address:
City/State/Zip:
Home Phone: Home Fax:
Home Email:
Firm/Business Name:
Business Address:
City/State/Zip:
Business Phone: Business Fax:
Business Email:
Signature:
Date: Send mail to: Home Business
Mail form to: PO Box 12827, Raleigh, NC 27605
Fax form to: (919) 733-4209
Please Print Legibly
22,000 copies of this document were printed in November 2012 at an estimated cost of $4,146.00 or approximately 18¢ per copy.