2019-2020 CPA Certificate Renewal - North Carolina State Board of ...
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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
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
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 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
4Report
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
5Renewal 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
6Certificates 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
7North 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
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