Activity Review
North Carolina State
Board of Certified Public
Accountant Examiners
1101 Oberlin Road, Suite 104, Post Office Box 12827, Raleigh, NC 27605-2827 (919) 733-4222 No. 11 2001
Barton W. Baldwin, CPA, Elected
Chair of NASBA
On October 16, 2001, Barton W. Bald¬
win, CPA, was elected Chair of the
National Association of State Boards
of Accountancy (NASBA) for 2001-
2002.
Baldwin has been a member of the
North Carolina State Board of CPA
Examiners since 1994.
In his inaugural address at
NASBA's Annual Meeting, Baldwin
remarked, "Our future colleagues will
be able to efficiently assist their clients
in ways we can only imagine today,
but our job as regulators is to ensure
those future CPAs will have the quali¬
fications and continuing competence
that the public expects."
"We will do this through main¬
taining a high quality entrance ex¬
amination, meaningful entry and li¬
cense renewal requirements, and ef¬
fective means to discipline those who
go astray," said Baldwin.
"You can expect tenacity on
NASBA's part in negotiations with
other organizations related to crucial
issues such as the examination, inde¬
pendence, and maintaining the rights
of state boards to regulate their licens¬
ees."
Baldwin, the managing partner of
Baldwin & Hodge, LLP, with offices in
MountOlive, Clinton, and Raleigh, has
served NASBA as Middle Atlantic Re¬
gional Director and Director-at-Large.
He formerly served as Chair of
NASBA's Uniform Accountancy Act
Committee, Administration and Fi¬
nance Committee, and Relations with
Member Boards Committee.
A member of the American Insti¬
tute of Certified Public Accountants
(AICPA), Baldwin has served on the
AICPA Governing Council, the AICPA
Quality Review Executive Committee,
and the AICPA State Legislation Com¬
mittee.
Baldwin is a current member and a
past president of the North Carolina
Association of Certified Public Accoun¬
tants and is a member of the Georgia
Society of Certified Public Accountants.
He is a former President of the
Mount Olive Area Chamber of Com¬
merce, the Mount Olive Jaycees, and
the Mount Olive Rotary Club.
Baldwin is a member and past trea-
surerof the North Carolina Democratic
Party and a member of the Mount Ol¬
ive First United Methodist Church.
He was one of five individuals in
the United States to be inducted into
the United States Junior Chamber of
Commerce Foundation Hall of Leader¬
ship in March of 1996. He was named
Rotarian of the Year in 1984 for District
773.
Baldwin and his wife, Brenda, have
two children— Nicole and Whit, and a
son-in-law, James.
NASBA Honors
Nathan T. Garrett
Nathan T. Garrett, CPA, Esq., who
served two terms as a member of
the North Carolina State Board of
CPA Examiners, was awarded the
William H. Van Rensselaer Award
by the National Association of State
Boards of Accountancy (NASBA)
on October 16, 2001, during
NASBA's Annual Meeting.
The Van Rensselaer Award,
which was established by NASBA
in memory of its first full-time Ex¬
ecutive Director, recognizes those
individuals who have been dedi¬
cated to the improvement of the regu¬
lation of accountancy and who have
demonstrated excellence in leader¬
ship- Garrett
continued on page 4
www.state.nc.us/cpabd
Inside this issue...
Board Meetings . 4
Certificates Issued . 5
Corporate Reinstatements . 6
CPE Compliance . 4
FASB Issues Statement No. 144 . 6
FASB Releases Video . 7
Firm Renewal
/
SQR Compliance . 7
Disciplinary Actions . 2, 3
Notice of Address Change . 8
Notice of Apparent Violation and
Demand to Cease and Desist . 3
Reclassifications . 3,7
