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. 08-2014
Governor McCrory Appoints
Murchison B. Biggs, CPA, to Board
Murchison B. Biggs, CPA
Governor Pat McCrory has appointed
Murchison
В.
("Bo") Biggs, CPA, of
Lumberton, to the North Carolina State
Board of CPA Examiners (Board).
Biggs, whose term will expire
June 30, 2017, was appointed to the
Board on June 12, 2014, and was sworn
the Oath of Office July 21, 2014. He
previously served on the Board from
1992 to 1995.
He replaced Jose R. Rodriguez,
CPA, who has served the Board since
2008 (see Resolution on page 3).
Biggs graduated from North Caro¬
lina State University in 1977 with a BA
in Accounting and a BS in Economics.
He was licensed as a North Carolina
CPA in 1980. He is Secretary -Treasurer
of K.M. Biggs, Inc., in Lumberton.
As a member of the NC Association
of CPAs (NCACPA), Biggs has served
on several committees, including the
Members in Industry Committee, the
Legislative Committee, and the Tax
Symposium Committee. He recently
chaired the Government Relations
Committee.
In addition, he has been a member
of the N CACP A Board of Directors and
a member of its Executive Committee.
Biggs is a recipient of the NCACPA's
Publ ic Service Award and the Outstand-
ing Member in Business & Industry
Award.
Biggs is past President and board
member of the NC Free Enterprise
Foundation (NCFEF); a board mem¬
ber, past Secretary-Treasurer, and past
President of the NC Retail Merchants
Association; and a board member and
chair of First Benefits Insurance.
He is Legislative Chair and past
President of the Lumberton Chamber
of Commerce and is past President
and past Secretary-Treasurer of the
Lumberton Rotary Club.
Biggs is a past board member of the
Robeson Community College Founda¬
tion Board; a past member and Chair of
the Robeson Count)' Board of Elections;
and a member of the Board of Trustees
of UNC -Pembroke.
A self-described "political geek,"
Biggs enjoys jogging and playing trom¬
bone in a jazz trio and quartet.
Practitioners Should
Remove Circular 230
Disclaimers
On June 9, 2014, the Internal Revenue
Sendee (IRS) finalized Circular 230
regulations, which replaced the
covered opinion rules with one
standard for written advice under
Circular 230 section 10.37.
IRS Office of Professional Re¬
sponsibility (OPR) Director Karen
Hawkins said that many practitio¬
ners are still using Circular 230 dis¬
claimers in their emails even though
the IRS finalized regulations that
remove the covered opinion rules.
According to Hawkins, the OPR
will begin sending letters to practi¬
tioners asking them to stop using
Circular 230 disclaimers that say the
disclaimer is required.
A link to the revised
Circular 230isavailableontheBoard's
website under the "Resources" tab,
www.nccpaboard.gov/resources/
infoyoucanuse.
In This Issue
2014 Board Meetings . 7
Board Office Closed . 7
Certificates Issued . 7
Day of Service . 7
Disciplinary Actions . 2
Fall Exam Window . 5
In Memoriam: Scott L. Cox . 5
Officers Elected . 7
Reclassifications . 6
Resolution:
Jose R. Rodriguez, CPA . 3
