2019-2020 CPA Certificate Renewal - North Carolina State Board of ...

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2019-2020 CPA Certificate Renewal - North Carolina State Board of ...
North Carolina State Board of Certified
                              Public Accountant Examiners

 1101
  1101Oberlin
       OberlinRd.,
               Rd.,Ste.
                    Ste.104
                         104••PO
                               POBox
                                  Box12827
                                      12827••Raleigh,
                                              Raleigh,NC
                                                       NC27605
                                                          27605••919-733-4222
                                                                  919-733-4222••nccpaboard.gov
                                                                                 nccpaboard.gov••No.
                                                                                                  No.02-2015
                                                                                                      3-2019

      2019-2020 CPA Certificate Renewal
  The link to the online individual cer-      so make sure you check the appro-
  tificate renewal will be available on       priate box related to your CPE.
  the Board’s website, nccpaboard               Failure to accurately report your
  .gov, in April. The deadline for com-       CPE or not having completed the
  pleting the renewal is June 30, 2019.       proper CPE may result in a forfeited       If you have been investigated, you
     Look for the link to the online re-      certificate and a $1000.00 civil pen-   must disclose the results of the em-
  newal in the “How Do I?” box on the         alty through a Consent Order.           ployee misclassification investiga-
  Board’s homepage.                             As required by North Carolina’s       tion to the Board.
     Before starting the online renewal,      Employee Fair Classification Act           The Board is required by statute to
  review the renewal FAQs on page 3           (EFCA), the renewal includes an         deny your certificate renewal if you
  and the renewal infographic on pag-         Employee Fair Classification Public     do not answer the questions related
  es 4 and 5.                                 Notice Statement.                       to employee misclassification.
     The full instructions for completing       You must certify that you have read      If you don’t complete the certificate
  the 2019-2020 renewal are included          and understand the EFCA Statement       renewal or request inactive status
  in the online renewal.                      and certify if you have or have not     before July 1, you may receive a Let-
     CPE reporting can be the portion         been investigated for employee mis-     ter of Demand from the Board.
  of the renewal that causes problems,        classification.                            Failure to submit the renewal form
                                                                                      and fee or request inactive status
                                                                                      within 30 days of receiving the Letter
     NASBA SSO Account for Exam Candidates                                            of Demand will result in an automatic
All Uniform CPA Exam candidates             The jurisdiction code is a two-           forfeiture of your NC CPA certificate.
must have a NASBA CPA Candidate             letter state abbreviation; NC is the         Send general questions about CPA
Single Sign-On (SSO) account to             jurisdiction code for North Carolina      certificate renewal to Buck Winslow,
view, print, or reprint a Notice to         candidates.                               at buckw@nccpaboard.gov.
Schedule (NTS) and to view Exam                                                          Send specific questions about CPE
                                              Your jurisdiction Candidate ID is       as it relates to your certificate re-
scores.                                     the candidate number assigned to          newal to Cammie Emery, at cemery
  If you have not created your              you by the Board. This number is          @nccpaboard.gov.
account,   visit   candidate-portal         included in the “NTS Notification
.nasba.org to get started.                  Service” email you receive from
                                                                                       In This Issue
  To set up your SSO account, you           NASBA.
                                                                                       Disciplinary Action.................................2
must use the same first and last              If you do not have your jurisdiction
                                                                                       Board Meetings.....................................2
name, email address, and date of            Candidate ID, email cbtcpa@nasba
birth you used when applying to take        .org and include your full name and        Renewal FAQs......................................3
the Exam.                                   date of birth in your request.             CPA Certificate Renewal.......................4

  After entering your personal                You will use your SSO account to         2018 Exam Pass Rates........................6
information, you will enter a               retrieve each NTS and each score           Score Release Dates............................6
jurisdiction code and your unique           for every Exam application you             Certificates Issued................................7
jurisdiction Candidate ID.                  submit to the Board.                       Reclassifications...................................7

                        North
                        NorthCarolina
                              CarolinaState
                                      StateBoard
                                            Boardof
                                                 of Certified
                                                    CertifiedPublic
                                                              PublicAccountant
                                                                    AccountantExaminers
                                                                               Examiners
                                                                1
2019-2020 CPA Certificate Renewal - North Carolina State Board of ...
Disciplinary Action
  Pursuant to NCGS 93-12(9), civil penalties are remitted to the North Carolina Civil Penalty and Forfeiture Fund (“Fund”)
  in accordance with NCGS 115C-457.2. NCGS 115C-457.1(b) states, “The Fund shall be administered by the Office of
  State Budget and Management. The Fund and all interest accruing to the Fund shall be faithfully used exclusively for
  maintaining free public schools.”

                 S. PRESTON DOUGLAS & ASSOCIATES, LLP | LUMBERTON, NC
THIS CAUSE, coming before the North Carolina State              3. Per N.C. Gen. Stat. §93-12(9), 93-10(b) and also by
Board of CPA Examiners (“Board”) at its offices at                 virtue of the Respondent Firm’s consent to this order,
1101 Oberlin Road, Raleigh, Wake County, North Car-                the Respondent Firm is subject to the discipline set
olina, with a quorum present. Pursuant to N.C. Gen.                forth below.
Stat. §150B-41, the Board and Respondent Firm stipu-            BASED on the foregoing and in lieu of further proceed-
late to the following:                                          ings, the Board and the Respondent Firm agree to the
1. S. Preston Douglas & Associates, LLP (hereinafter            following Order:
   “Respondent Firm”), is a registered certified public         1. If the Respondent Firm opts to continue to provide
   accounting firm in North Carolina.                              audit services the following conditions must be met:
2. The Board received a referral from the NC Office of              a. Each staff member participating in single audit
   the State Auditor (“OSA”) alleging that the Respon-                 engagements must take an additional 8-hour
   dent Firm had submitted an audit report for a local                 group-study A&A CPE course related to Internal
   government entity that did not meet applicable finan-               Control testing in the single audit environment.
   cial reporting requirements.                                        The CPE may not be included as part of the
3. The Board reviewed the audit report and inde-                       annual 40-hour requirement for North Carolina
   pendently reviewed the audit documentation defi-                    CPAs. The CPE must be completed by May 31,
   ciencies identified by OSA.                                         2019.
4. The Respondent Firm’s audit procedures did not               2. The Respondent Firm shall pay a one thousand dol-
   conform with generally accepted auditing standards              lar ($1,000) civil monetary penalty to be remitted with
   in that the documentation was insufficient.                     this signed Consent Order.
5. The Respondent Firm wishes to resolve this matter                         Approved by the Board February 18, 2019.
   by consent and agrees that the Board staff and coun-
   sel may discuss this Consent Order with the Board
   ex parte, whether or not the Board accepts this Con-                       2019 Board Meetings
   sent Order as written. The Respondent Firm under-
                                                                   Monday        April 22      10 a.m.         Raleigh
   stands and agrees that this Consent Order is subject
   to review and approval by the Board and is not effec-          Thursday       May 23        10 a.m.         Raleigh
   tive until approved by the Board at a duly constituted
                                                                    Friday       June 21       10 a.m.     Winston-Salem
   Board Meeting.
BASED upon the foregoing, the Board makes the follow-              Monday        July 22       10 a.m.         Raleigh
ing Conclusions of Law:                                            Monday       August 19      10 a.m.         Raleigh
1. The Respondent Firm is subject to the provisions of
                                                                   Monday       Sept. 23       10 a.m.         Raleigh
   Chapter 93 of the North Carolina General Statutes
   and Title 21, Chapter 08 of the North Carolina Admin-          Thursday       Oct. 24       10 a.m.         Raleigh
   istrative Code, including the Rules of Professional
                                                                   Monday        Nov. 25       10 a.m.         Raleigh
   Ethics and Conduct promulgated and adopted there-
   in by the Board.                                                Monday        Dec. 16       10 a.m.         Raleigh
2. The Respondent Firm’s failure to perform audit ser-            Pursuant to NC Gen. Stat. §143-318.10, all official meet-
   vices in accordance with generally accepted audit-             ings of the Board are open to the public. However, the pub-
   ing standards constitutes a violation of 21 NCAC               lic may be excluded from certain portions of the meeting as
   08N .0403.                                                     allowed by NC Gen. Stat. §143-318.11.

                      North Carolina State Board of Certified Public Accountant Examiners
                                                            2
2019-2020 CPA Certificate Renewal - North Carolina State Board of ...
FAQs about Online CPA Certificate Renewal
How do I access the online CPA
certificate renewal?
  The link to the online renewal is in
the “How Do I” box on the Board’s
homepage, nccpaboard.gov.
Can I renew using a mobile de-
vice?
  Yes, but it may be easier to com-
plete the renewal on a laptop or
desktop computer.
What information do I need to re-
new online?
  You need your Social Security num-       Before starting the online renew-       The information you provide is sub-
ber; your NC CPA certificate number;     al process, review your 2018 certif-    mitted to the Board’s Professional
the number of CPE hours completed        icates of completion to confirm that    Standards staff, which may request
for the 2018 requirement; and a valid    the CPE year is correct; the hours      additional information from you.
MasterCard or VISA account number        are stated correctly; and that each       If warranted, the information is for-
including security code, expiration      course meets the requirements of        warded to the Board’s Professional
date, and billing address.               21 NCAC 08G .0404.                      Standards Committee, which will
I don’t remember my CPA certifi-            Make sure, too, that you have com-   review the information and then in-
cate number. How do I find out my        pleted at least two hours of course-    struct the Professional Standards
certificate number?                      work on regulatory or behavioral pro-   staff as to how to proceed with the
  You may look up your certificate       fessional ethics offered by a sponsor   matter.
number using the “Find CPA/Find          that is registered with NASBA’s Na-     Why is the Board asking me ques-
CPA Firm” link on the homepage of        tional Registry of CPE Sponsors,        tions about the Employee Fair
the Board’s website, nccpaboard          nasbaregistry.org.                      Classification Act (EFCA)?
.gov.                                    I was just licensed as a North Car-        All North Carolina occupational li-
If I was licensed in November            olina CPA last month. Do I need to      censing boards are required by law
2018, how many CPE hours should          renew my certificate?                   to include the employee misclassifi-
I have completed in 2018?                  Yes, all active CPAs licensed be-     cation public notice and disclosure
  If you were licensed in 2018, the      fore July 1, 2019, must complete the    statement on all certificate applica-
number of CPE hours you need to          2019-2020 certificate renewal or re-    tions and certificate renewals.
meet the annual requirement is pro-      quest inactive status before July 1,      Information about EFCA is avail-
rated based on the quarter in which      2019.                                   able from the NC Industrial Commis-
your certificate was issued:             If I answer yes to one of the moral     sion’s website, www.ic.nc.gov.
 Jan/Feb/Mar = 40 hours;                 character questions, how do I sub-      I tried to renew online, but I got an
 Apr/May/Jun = 30 hours;                 mit the information to the Board?       error message. What do I do now?
 July/Aug/Sept = 20 hours;                 For each affirmative answer, type       Most errors related to the online
 Oct/Nov/Dec = 10 hours.                 in an explanation in the space pro-     renewal can be cleared by restarting
How do I know how many                   vided on the renewal.                   your computer. If you have restart-
carry-forward CPE hours I have?            Relevant court documents can be       ed your computer more than once
  Your prior year’s carry-forward        submitted as a single PDF no larger     and still can’t complete the renew-
hours are automatically inserted in      than 20 MB using the upload option      al, contact Buck Winslow at buckw
the renewal for you.                     on the screen or emailed to Buck        @nccpaboard.gov and attach a
                                         Winslow at buckw@nccpaboard             screenshot of the error message.
  You may check your carry-forward       .gov.
CPE hours by using the ““Find CPA/                                               Which forms of payment do you
Find CPA Firm” link on the Board’s         You may mail the documents to:        accept for the online renewal?
website.                                 Certificate Renewal, State Board          The Board accepts only Master-
                                         of CPA Examiners, PO Box 12827,         Card and Visa as payment for the
   If the number shown in the on-        Raleigh NC 27605.
line database is incorrect, contact                                              online renewal.
Cammie      Emery    at     cemery       What happens if I answer yes to
                                         one of the moral character ques-                              Renewal FAQs
@nccpaboard.gov.
                                         tions?                                                   continued on page 6
                     North Carolina State Board of Certified Public Accountant Examiners
                                                          3
2019-2020 CPA Certificate Renewal - North Carolina State Board of ...
2019-2020 Online CPA Certificate Renewal
21 NCAC 08J requires all active NC CPAs to renew their certificates annually by July 1. The information on these two
pages is an overview of the online certificate renewal process. Please review this information as well as the FAQs
about Online CPA Certificate Renewal on page 3 before starting the online renewal. Detailed instructions for
completing the renewal are included in the online renewal. If you have questions about the online renewal, please
contact the Board at (919) 733-4222.

WhatWhat
     You’llYou’ll
            NeedNeed
                  to Renew
                       to Renew

         xxx-xx-xxxxxxx-xx-xxxx

 Social Social
        Security
               Security
                 Number Number                                                                             MasterCard
                                                                                                                MasterCard
                                                                                                                       or VISAoraccount
                                                                                                                                 VISA account
                                                                               to Meet
                                                                                    to the
                                                                                       Meet2018
                                                                                             the 2018      number
                                                                                                                number
                                                                                                                   (including
                                                                                                                          (including
                                                                                                                                security
                                                                                                                                      security
                                                                                 Requirement
                                                                                       Requirement         code, card
                                                                                                                 code,expiration
                                                                                                                        card expiration
                                                                                                                                   date date
                                                                                                              and billing
                                                                                                                     and billing
                                                                                                                           address)
                                                                                                                                  address)

                           Log-in
                             Log-in                             LicenseeLicensee
                                                                         Log-in Log-in
                                                                                                        How How
                                                                                                            to Look
                                                                                                                 to Look
                                                                                                                     Up Your
                                                                                                                         Up Your

                           EnterEnter
                                 your your
                                      socialsocial
                                             security
                                                   security                                        CPE Carry-Forward
                                                                                                       CPE Carry-Forward
                                                                                                                     Hours
                                                                                                                         Hours

                           number.
                              number.                                                                    Visit the
                                                                                                               Visit“Find
                                                                                                                     the “Find
                                                                                                                          a CPA”
                                                                                                                               a CPA”
                                                                                                        section
                                                                                                              section
                                                                                                                 of ourofwebsite.
                                                                                                                          our website.

                           Pertinent
                             Pertinent
                                     Data
                                       Data
                           Review
                                Review
                                   and Edit
                                        and Edit
                           • Employment
                                • Employment
                                          information;
                                               information;
                           • AICPA
                                • AICPA
                                   & NCACPA
                                        & NCACPA
                                              membership;
                                                   membership;
                           • Contact
                                • Contact
                                     information;
                                          information;
                                                  and and
                           • Newsletter
                                • Newsletter
                                        delivery
                                             delivery
                                                 method.
                                                      method.

                           CPE
                             CPE
                               Compliance
                                 Compliance                                                                                YES YES
                                                                                                                                 NO NO
                                                                                                                           YES YES
                                                                                                                                 NO NO
                           • Read
                                • Read
                                   the statements
                                        the statements
                                                    about
                                                        about
                                                          CPE reporting;
                                                               CPE reporting;
                                                                         and and
                           • Select
                                • Select
                                    “yes”“yes”
                                          for one
                                               forstatement
                                                  one statement
                                                            only.only.                                                     YES YES
                                                                                                                                 NO NO

                                  North Carolina State Board of Certified Public Accountant Examiners
                                                                  4
Report
  Report
       CPE
         CPE
           Credit
             Credit
                  Hours
                    Hours
         • Enter the number of CPE hours you are claiming for 2018.
              • Enter
         • 2017       the number
                 carry-forward    of CPE
                               hours     hours you are inserted
                                     are automatically claiminginto
                                                                for 2018.  2017 carry-
                                                                     your renewal.
                forward hours are automatically inserted into your renewal.
2018
2018

  JAN JANFEB FEBMAR MAR
                      APR APR
                            MAY MAYJUN JUNJUL JULAUG AUGSEP SEPOCT OCTNOV NOV
                                                                            DEC DEC

         Moral
           Moral
               Character
                 Character
                         Data
                           Data
              • Answer
         • Answer       four questions
                   four questions   aboutabout
                                           your your
                                                moralmoral character;
                                                      character;
              • Provide
         • Provide       details
                   details       for each
                           for each  “yes”“yes” answer;
                                           answer; &    and
              • Upload
         • Upload       relevant
                   relevant courtdocuments.
                                   documents.

           Oath
         Oath of aofNorth
                     a North Carolina
                          Carolina CPACPA
             No action
         No action      needed.
                   needed.

           Accountancy
         Accountancy    Statutes
                     Statutes andand Administrative
                                  Administrative    Code
                                                 Code
              • Acknowledge and affirm responsibility for knowing and understanding the
                statutes and rules.
         • and rules.
              • Affirm that information reported in the renewal application is true, correct,
                and
         • Accept  orcomplete.
                      decline declaration that information in the application is true, correct,
         • and complete.

         • Certify
              • Certify
                   or deny
                        or deny
                            understanding
                                understanding
                                           of public
                                                of public
                                                     notice
                                                          notice
                                                            statement;
                                                                 statement;
                                                                       and and
         • Accept
              • Accept
                   or decline
                        or decline
                              disclosure
                                   disclosure
                                         statement.
                                              statement.

          Payment
            Payment
          • Enter
               • Enter
                   all required
                          all required
                                  information
                                       information
                                              and submit
                                                   and submit
                                                         for processing.
                                                              for processing.
          • Print
               • Print
                  receipt.
                         receipt.

                  North Carolina State Board of Certified Public Accountant Examiners
                                                  5
Renewal FAQs continued from page 3
                     2018 CPA Exam Pass Rates
Section       Q1           Q2         Q3          Q4            Cumulative                  I have multiple charges for the
                                                                                         renewal on my credit card. How do
AUD         49.27%       54.70%     51.07%      48.54%              50.97%               I request a refund?
BEC         56.43%       60.31%     60.17%      60.13%              59.35%                 If you have multiple charges for
                                                                                         the renewal on your credit card
FAR         41.59%       49.17%     48.85%      44.57%              46.22%               statement, email a copy of the state-
                                                                                         ment to Buck Winslow at buckw
REG         49.99%       55.75%     56.55%      50.22%              53.16%
                                                                                         @nccpaboard.gov. A staff member
                                                                                         will provide you with a refund request
                                                                                         form.
               2019 Exam Score Release Dates                                               To prevent multiple charges, click
                                                                                         the submit button for your payment
                      Testing Window: April 1 – June 10 (19Q2)
                                                                                         one time only. If you receive an er-
                                ...and the AICPA re-                                     ror message when submitting the
 If you take your Exam        ceives your Exam data      Your target score release
       on/before:             files from Prometric by             date is:
                                                                                         payment, contact the Board at (919)
                               11:59 p.m. (EST) on:                                      733-4222.
         April 20                    April 20                       May 7                I don’t want to pay for the renewal
                                                                                         with a credit card. Is there another
         May 15                      May 15                         May 23
                                                                                         way for me to renew?
         May 31                      May 31                         June 11
                                                                                           If you prefer to pay the renewal fee
         June 10                     June 11                        June 19              by check, you must complete each
                    Testing Window: July 1 – September 10 (19Q3)                         page of the online renewal, print
                                                                                         each page (before clicking submit),
                                ...and the AICPA re-
 If you take your Exam        ceives your Exam data      Your target score release       sign the renewal, and mail the com-
       on/before:             files from Prometric by             date is:               pleted pages and a $60.00 check
                               11:59 p.m. (EST) on:                                      payable to State Board of CPA Ex-
         July 20                     July 20                        Aug. 6               aminers to: Certificate Renewal, PO
                                                                                         Box 12827, Raleigh, NC 27605.
         Aug. 14                     Aug. 14                        Aug. 22
                                                                                         Is it true that if I don’t renew my
         Aug. 31                     Aug. 31                        Sept.10
                                                                                         certificate, my certificate is auto-
        Sept. 10                     Sept. 11                       Sept.19              matically placed on inactive sta-
               Testing Window: October 1 – December 10 (19Q4)                            tus?
                                ...and the AICPA re-                                       No. You must request inactive sta-
 If you take your Exam        ceives your Exam data      Your target score release       tus using the link in the “How Do I”
       on/before:             files from Prometric by             date is:               box on the Board’s homepage.
                               11:59 p.m. (EST) on:
         Oct. 20                     Oct. 20                        Nov. 5                 Failure to renew your certificate or
                                                                                         request inactive status before July 1,
         Nov. 14                     Nov. 14                        Nov. 22              2019, may result in forfeiture of your
         Nov. 30                     Nov. 30                        Dec. 10              NC CPA certificate.
         Dec.10                      Dec. 11                        Dec.19               When is the CPA certificate renew-
                                                                                         al deadline?
•     All dates and times are based on Eastern Time zone.
                                                                                           The deadline for renewing your NC
•     For the vast majority of candidates, the AICPA receives the Exam data files        CPA certificate or requesting inactive
      from Prometric within 24 hours after a candidate completes the Exam.               status is June 30, 2019.
•     The scores for the Exam data files received after the AICPA cutoff dates will be
      in the subsequent scheduled target score release.
                                                                                           The Board office will
•     Some candidates who take the BEC section might receive their scores approx-          be closed on April 19,
      imately one week following the target release date due to additional analysis        2019, for Good Friday.
      that might be required for the written communication tasks.

                         North Carolina State Board of Certified Public Accountant Examiners
                                                                6
Certificates Issued
On February 18, 2019, the Board approved the applications for North Carolina CPA licensure submitted by the fol-
lowing individuals:
Jack Austin Badger                     Mary Elizabeth Hamilton                   Sarah Elizabeth Puccio
Darby Jane Boyd                        Jordan Michael Harrell                    Alicia Marie Racculia
Kenneth Gerald Cargain                 Elizabeth Lillian Hazelton                Natalia Reichardt
Matthew Taylor Carrick                 Gregg Jaret Hemric                        Ragi Youssef Riad
Peter Francis Cataldi                  Candace Lucia Hughes                      Brooke Scott Richey
Felix Chang                            Melissa Hope Jackson                      Lauren Page Riley
Grayson Bennett Compton                Anna C. Jones                             Benjamin Wadsworth Brock Roberts
Daphne Macon Culp                      Jacob Reese Kager                         Tyler Miller Roe
Mindy Renee Dana                       Robert Francis Kocur                      Samuel Douglas Roebuck
Caroline Marie Dausch                  Zachary Paul Lachance                     Anthony Robert Sanguinetti
Laura Alison Davenport                 Andrew James Locke                        Richard Arnold Sater, Jr.
Taylor Alexander Davis                 Matthew Burke Long                        Matthew Leland Sexton
Shannon Brian Earp                     Matthew Newton Long                       Fred Allen Steele
Brandon Paul Evans                     Xueer Lu                                  Erin Christine Sturgess
Melanie Renee Falk                     Phuong My Luu                             Casey Lynn Tierney
Brandon Tyler Farrell                  Alison Katherine MacKay                   Henrica Martina Van Oort
Miguel Uribe Flores                    Sara Jo Martin                            Daniel Scott Wise
Joan Harrison Freihofer                Erin Anne Mauldin
Anna Marie Futrell                     Cicely Ann McLaughlin
Meghan Ann George                      Lisa M. Miceli
Connor Colle Gibson                    Natalia Vladimirovna Nanas
Nicholas Edward Thompson Gittin        Scott Michael Nashland
Sarah Ann Glovier                      Brittany Joann Noles
Brandon Mark Godwin                    Ann Marie Rose Ory
Connor William Green Malatesta         Dylan Mark Prince                            Request for Inactive
                                                                                         Status
                        RECLASSIFICATIONS
                                                                                   NC CPAs may request inactive sta-
At its February 18, 2019, meeting, the Board approved the applications for         tus through the Board’s website,
reinstatement and reissuance submitted by the following individuals:               nccpaboard.gov.
                                Reinstatements                                        To access the online form, click
Kathryn Marie Binns, #36441                                   Westerville, OH      on the “Request Inactive Status”
Ian Arthur Bradley, #33850                                  Simpsonville, SC       link in the “How Do I” box on the
                                                                                   homepage.
Brenda B. Brown, #27017                                             Cary, NC
                                                                                      After completing and submit-
Amy Phillips Torvinen, #28333                              Rutherfordton, NC
                                                                                   ting the form, you will receive an
Flo Renee Weaver, #20085                                         Durham, NC
                                                                                   email from the Board that sum-
                                 Reissuance                                        marizes the information you en-
Jennifer Acklin Dakin, #27334                                    Franklin, TN      tered and notifies you that your
Donald Richard Oliver, Jr., #18239                            Taylorsville, NC     request for inactive status has
                                                                                   been approved.
Angela Owenby Reimels, #30768                                    Fletcher, NC

                      North Carolina State Board of Certified Public Accountant Examiners
                                                        7
North Carolina State Board of                                                                    PRSRT STD
                                    Certified Public Accountant Examiners                                                        US Postage PAID
                                    PO Box 12827                                                                                  Greensboro, NC
                                    Raleigh NC 27605-2827                                                                          Permit No. 821

  State Board of
  CPA Examiners

    Board Members
 L. Samuel Williams, Jr., CPA
      President, Hickory
     Jeffrey J. Truitt, Esq.
      Vice President, Cary
 Arthur M. Winstead, Jr., CPA
Secretary-Treasurer, Greensboro
     Justin C. Burgess
     Member, Wilmington
   Wm. Hunter Cook, CPA
    Member, Charlotte
    Gary R. Massey, CPA
      Member, Raleigh
   Michael S. Massey, CPA
     Member, Morrisville

                                     2,000 copies of this document were printed in March 2019 at an estimated cost of $1,743 or approximately 87¢ per copy.
             Staff
      Executive Director
       Robert N. Brooks                              Notice of Address Change
       Deputy Director                                                             Please Print Legibly
     David R. Nance, CPA                 Full Name:
       Staff Attorney                    Certificate No.:                                            Last 4 Digits of SSN:
   Frank X. Trainor, III, Esq.
                                         Home Address:
       Legal Counsel
      Noel L. Allen, Esq.                City/State/Zip:
   Administrative Services               Home Phone No:                                              Home Fax:
      Felecia F. Ashe                    Personal Email:
     Vanessia L. Willett
                                         Firm/Business Name:
       Communications
        Lisa R. Hearne                   Business Address:
        Examinations                     City/State/Zip:
        Phyllis W. Elliott               Business Phone No:                                          Business Fax:
          Licensing                      Business Email:
        Cammie Emery
         Alice Grigsby                   Signature:
        Buck Winslow                     Date:                               Send mail to:                   Home                 Business
   Professional Standards
                                        Mail form to: PO Box 12827, Raleigh, NC 27605
        Mary Beth Britt                 Fax form to: (919) 733-4209
        Julia L. Mayo
      Jean Marie Small              Pursuant to 21 NCAC 08J .0107, all certificate holders & CPA firms shall notify the Board in writing
                                    within 30 days of any change in home address & phone number; CPA firm address & phone number;
                                    business location & phone number; & email address.

                    North Carolina State Board of Certified Public Accountant Examiners
                                                               8
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