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North Carolina State Board of Certified
Public Accountant Examiners
1101 Oberlin Rd, Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 10-2022
You Don't Know What You Don't Know
CPAs. We are all about analyzing the numbers, and there
is much discussion about the demographic numbers of the
United States today. The consistent message is that our
state, communities, businesses, and the CPA profession are
all experiencing demographic changes.
But how do you measure change if you don't know what you
are changing from? In other words, how can you determine
and analyze change if you don't know what you don’t know?
To establish a baseline for measuring demographic changes
in CPA professionals licensed by North Carolina, the Board
recently added questions about gender and ethnicity to the
initial Uniform CPA Exam application and the original and
reciprocal North Carolina CPA licensure applications.
The 2022-2023 individual CPA license renewal was the
first time the Board asked licensees about their gender
and ethnicity. Although answering the questions was not
mandatory, most licensees provided information about
their gender and ethnicity or stated they did not wish to
disclose that information.
The Board will not provide gender or ethnicity information
to outside users except in a summary format that does not
include personally identifiable information. The charts on
page 3 provide a summary of the self-reported gender and
ethnicity of North Carolina CPAs as of September 7, 2022.
Some CPAs did not answer the gender and ethnicity
questions, and a few responded by asking, "What does this
have to do with being a CPA7' or "Why does this matter?"
In This Issue
Resolution: Barton W. Baldwin, CPA . 2
50 Years of NC CPA Licensure . 3
CPE Audit Orders . 3
Ethnicity and Gender of NC CPAs . 3
CPE Requirements . 4-5
Ask the Board . 6
CPA Certificate Reclassifications . 6
Staff Spotlight: Phyllis Elliott . 6
CPA Certificates Issued . 7
CPA Exam Score Release Dates . 7
Successful CPA Exam Candidates . 7
The answer to those questions is this: If we don't know
what we don't know, how can we tell if the accounting
profession is evolving to reflect the diversity around us?
With the summary information collected from applicants
and licensees, the Board can measure and monitor changes
in the CPA profession at the state level.
If you have questions or comments about the gender and
ethnicity information collected by the Board, please contact
the Board's Executive Director, David R. Nance, CPA, at
dnance@nccpaboard.gov.
Federal, State Tax Relief Available
to Victims of Hurricane Ian
On October 5, 2022, the IRS announced that North Car¬
olina victims of Hurricane Ian who reside or have a busi¬
ness anywhere in the state of North Carolina qualify for
tax relief.
This means individuals who had a valid extension to file
their 2021 return due to run out on October 17, 2022,
will now have until February 15, 2023, to file.
The February 15, 2023, deadline applies to the quarter¬
ly estimated tax payments, normally due on January 17,
2023, and to the quarterly payroll and excise tax returns
normally due on October 31, 2022, and January 31, 2023.
Businesses with an original or extended due date also
have the additional time, including calendar-year corpora¬
tions whose 2021 extensions run out on October 1 7, 2022.
For more information about federal tax relief, see
https://bit.ly/3Tjxrgb.
On October 7, 2022, the N.C. Department of Revenue
(NCDOR) announced that state tax relief is available to
victims of Hurricane Ian in North Carolina.
NCDOR will not assess certain late filing and late payment
penalties for licenses, returns, or payments due from
September 28, 2022, through February 15, 2023, if the
license is obtained, the return is filed, or the tax is paid
by February 15, 2023.
For detailed information about the state tax relief, see
https://www.ncdor.gov/media/13655/open.
