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. 4-2007
Board Elects 2007-2008 Officers
On March 22, 200 7, the members of the
North Carolina State Board of CPA Ex¬
aminers elected officers for 2007-2008.
Arthur M. Winstead, Jr., CPA, of
Greensboro, was elected President;
Michael C. Jordan, CPA, of Goldsboro,
was elected Vice President; and Jordan
C. Harris, Jr., of Statesville, was elected
Secretary-Treasurer.
Reappointed to the Board in 2006,
Winstead previously served as the
Board's Vice President and Secretary-
Treasurer. He is a member of the Execu¬
tive Committee, the Professional Stan¬
dards Committee, and the Audit Com¬
mittee and is a former member of the
Professional Education and Applica¬
tions Committee.
W instead is a General Services Part¬
ner in the Greensboro office of Daven¬
port, Marvin, Joyce and Company; the
Partner-in-Charge of the firm's
Burlington office; and is the firm-wide
Accounting and Auditing Partner.
Appointed to the Board in 2004,
Jordan is a member of the Professional
Standards Committee and the Audit
Committee. He is a former member of the
Professional Education and Applica¬
tions Committee.
Jordan is a Manager with Pittard
Perry & Crone, Inc., in Goldsboro.
Reappointed to the Board in 2006,
Harris is one of two public members of
the Board and has served as Secretary-
Treasurer of the Board since 2005-2006.
The pastor of The First Baptist
Church of Statesville, Inc., Harris is a
currentmemberof the Board's Executive
Committee, Personnel Committee, and
the Professional Standards Committee.
He is the former chair of the Professional
Education and Applications Commit¬
tee.
On-Line License Renewal Now Available
InMarch, NorthCarolinaCPAsbegan
renewing their licenses on-line
through the Board's web site,
w w w.nccpab oard .gov .
To renew on-line, a CPA must have
his or her NC CPA certificate number;
his or her Social Security Number; the
number of CPE hours earned to meet
the 2006 CPE requirement; and a valid
MasterCard or VISAaccountnumber,
security code, and expiration date.
Although the Board is not sending
paper renewal forms to all licensees as
it has in the past, forms will be sent to
those licensees who specifically re¬
quest a paper form.
To request a renewal form, please
call 1-800-211-7930 and leave a mes¬
sage which includes your full name,
certificate number, fax number or mail¬
ing address, and a daytime phone
number.
Are You Practicing
Law?
North Carolina General Statute
(NCGS) 93-1 (b) prohibits CPAs from
engaging in the practice of law unless
duly licensed to do so;
NCGS 84-2.1 and 4 define which ac¬
tivities constitute the practice of law .
The statutes identify certain spe¬
cific activities as the practice of law,
including the organizing of corpora¬
tions, the preparation and filing of
legal pleadings, the preparation and
filing of estate inventories and ac¬
countings with the Clerk, and the
preparation of wills and trusts.
The NorthCarolinaState Bar has
consistently held that the prepara¬
tion of articles of incorporation and
corporate bylaws is the practice of
law.
Law
continued on page 6
www.nccpaboard.gov
Inside this issue...
Board Meetings . 2
Cease and Desist Order . 3
Certificates Issued . 4
Disciplinary Actions . 2, 6
Disciplinary Actions Available
On-Line . 5
Forfeitures . 5
Generally Accepted Privacy
Principles (GAPP) . . . 3
Generic Ethics Courses . 3
Inactive Status . 7
Reclassifications . 7
