Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
Suite 104, 1101 Oberlin Road, Post Office Box 12827, Raleigh, NC 27605-2827 (919) 733-4222 No. 4 2000
Annual Certificate Renewal Checklist
By the end of April, the Board will have
mailed license renewal forms to more
than 15,500 North Carolina CPAs. By
carefully reading the instructions en¬
closed with the renewal form and by
following the checklist below, you can
ensure that your completed renewal
form is received by the Board prior to
the June 30, 2000, deadline.
Does the Board have your correct
name, mailing address and phone
number?
21 NCAC 8J .0107 requires that all cer¬
tificate holders notify the Board in writ¬
ing within 30 days of any change in
address (including telephone number)
or business location. Each year, the
Board receives renewal forms by re¬
turn mail that the postal service has
marked "undeliverable" because lic¬
ensees have moved or changed jobs
and did not notify the Board. If the
Board doesn't have your current ad¬
dress, you won' t receive a renewal form,
which in turn leads to certificate forfei¬
ture for failure to renew.
If you do not receive a renewal form
by May 31, 2000, please contact Alice
Steckenrider at (919) 733-1422 so a re¬
placement form can be mailed or faxed
to you.
Did you follow the renewal form in¬
structions and properly complete each
section of the form?
Most of the time, renewal forms can be
processed without any problem. How¬
ever, because the renewal form is con¬
sidered a legal document, the Board
staff cannot insert missing information,
correct inaccurate information, or pro¬
cess a form that has not been signed by
the licensee. Consequently, the form
must be returned to you for correction
or completion.
If you have questions about the re¬
newal process thatare not answered by
the instructions included with the form,
you may contact the Board for clarifica¬
tion or explanation.
Did you accurately compute and re¬
port your Continuing Professional
Education (CPE) hours?
Active certificate holders who were li¬
censed prior to March 31, 1999, must
have completed at least 40 hours of
CPE in 1999 to meet the renewal re¬
quirement. Certificate holders who
were licensed between April 1 and June
30, 1999, must have completed at least
30 hours of CPE; certificate holders li¬
censed between July 1 and September
30, 1999, must have completed at least
20 hours of CPE; and certificate holders
licensed between October 1 and De¬
cember 31, 1999, must have completed
at least 10 hours of CPE prior to Decem¬
ber 31, 1 999. Certificate holders licensed
after January 1, 2000, are not required
to report any CPE on this renewal form;
however, they are required to earn CPE
credits in 2000 to be reported on the
2001 renewal form.
Licensees are no longer required to
list the details — such as dates, course
name, and course sponsor — of the
courses attended to satisfy the CPE
requirement. Instead, licensees will af¬
firm their CPE compliance by marking
the appropriate box in Section II, "Con¬
tinuing Professional Education (CPE)
Compliance Information," and then
tally their CPE credit hours in Section
III, "Report of CPE Credit Hours." Lic¬
ensees should retain documentation of
their participation in CPEcourses for at
least four years after the end of the
license year.
Did you enclose the $50.00 annual re¬
newal fee with your form?
You may pay theannual renewal fee by
submitting a check or money order
made payable to the NC State Board of
CPA Examiners. The Board cannot cash
a check made payable to any other
entity, including the NC Association of
CPAs(NCACPA); therefore theaccom-
Renewals
am li lined oti page 5
www.state.nc.us/cpabd
Inside this issue...
Board Meetings . 3
Consent Orders . 2, 6
Certificates Issued . 5
Cheating on the Exam . 4
Computing CPE Credit . 7
CPA Exam Schedule . 7
CPE Sponsor Register . 7
Licensing Activity . 5
Notice of Address Change . 8
Top Exam Scorers Announced . 4
