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PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS MARCH 21, 2018 1:00 P.M. 1101 OBERLIN ROAD RALEIGH, NC I. Administrative Items A. Call to Order In accordance with the State Government Ethics Act, it is the duty of every Board member to avoid both conflicts of interest and appearances of conflict. Does any Board member have any known conflict of interest or appearance of conflict with respect to any matters coming before the Board today? If so, please identify the conflict or appearance of conflict and refrain from any undue participation in the particular matter involved. 1. Public Hearing – Edward P. Cooper, NC CPA No. 14723 B. Welcome and Introduction of Guests C. Approval of Agenda (ACTION) D. Minutes (ACTION) E. Financial/Budgetary Items 1. Financial Statements for February 2018 (ACTION) F. Election of 2018-2019 Officers (ACTION) II. Legislative & Rule-Making Items A. Joint Legislative Administrative Procedures Oversight Committee: Improving Financial and Performance Reporting Oversight of Occupational Licensing Boards (FYI) III. National Organization Items A. NASBA Executive Director and Legal Counsel Conferences Held March 13-15, 2018, in Destin, FL (FYI) IV. State & Local Organization Items V. Request for Declaratory Ruling VI. Committee Reports A. Professional Standards (ACTION) B. Professional Education and Applications (ACTION) VII. Public Comments VIII. Executive Staff and Legal Counsel Report A. Strategic Plan B. Operational Metrics C. Executive Staff Report IX. Closed Session X. Adjournment
Transcript of PUBLIC SESSION AGENDA - nccpaboard.gov · public session agenda . north carolina state board of cpa...
PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS
MARCH 21, 2018 1:00 P.M.
1101 OBERLIN ROAD RALEIGH, NC
I. Administrative Items A. Call to Order
In accordance with the State Government Ethics Act, it is the duty of every Board member to avoid both conflicts of interest and appearances of conflict. Does any Board member have any known conflict of interest or appearance of conflict with respect to any matters coming before the Board today? If so, please identify the conflict or appearance of conflict and refrain from any undue participation in the particular matter involved. 1. Public Hearing – Edward P. Cooper, NC CPA No. 14723
B. Welcome and Introduction of Guests C. Approval of Agenda (ACTION) D. Minutes (ACTION)
E. Financial/Budgetary Items 1. Financial Statements for February 2018 (ACTION)
F. Election of 2018-2019 Officers (ACTION)
II. Legislative & Rule-Making Items A. Joint Legislative Administrative Procedures Oversight Committee: Improving Financial and
Performance Reporting Oversight of Occupational Licensing Boards (FYI)
III. National Organization Items A. NASBA Executive Director and Legal Counsel Conferences Held March 13-15, 2018, in
Destin, FL (FYI) IV. State & Local Organization Items V. Request for Declaratory Ruling VI. Committee Reports A. Professional Standards (ACTION) B. Professional Education and Applications (ACTION) VII. Public Comments VIII. Executive Staff and Legal Counsel Report
A. Strategic Plan B. Operational Metrics C. Executive Staff Report
IX. Closed Session X. Adjournment
PUBLIC SESSION MINUTES North Carolina State Board of CPA Examiners
February 19, 2018 1101 Oberlin Road Raleigh, NC 27605
MEMBERS ATTENDING: Wm. Hunter Cook, CPA, President; Cynthia B. Brown, CPA, Vice President; Jeffrey J. Truitt, Esq., Secretary-Treasurer (via telephone); Justin C. Burgess; L. Samuel Williams, Jr., CPA; Arthur M. Winstead, Jr., CPA; and Michael H. Womble, CPA
STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy Director; Frank Trainor, Esq., Staff Attorney; Lisa R. Hearne, Communications Manager; Jean Marie Small, Professional Standards Specialist; Buck Winslow; Licensing Manager; and Noel L. Allen, Esq., Legal Counsel.
GUESTS: Sharon Bryson, CEO, NCACPA; Mark Soticheck, CPA, COO, NCACPA; Scott Showalter, CPA, NCACPA; Nathan Standley, Esq., Allen and Pinnix, P.A.; and Sgt. J.A. Stokes, Raleigh Police Department.
CALL TO ORDER: President Cook called the meeting to order at 10:00 a.m.
PUBLIC HEARING: President Cook called the Public Hearing to order to hear Case No. 2017103 – Matthew J. Rice, NC CPA No. 30694. Mr. Rice was not present at the Hearing nor was he represented by legal counsel at the Hearing. David R. Nance, CPA, was sworn in and presented testimony. Messrs. Winstead and Williams moved to enter Closed Session to discuss the case without Executive Staff or Staff Attorney present, but with Noel L. Allen, Esq., Legal Counsel, present. Motion passed. Upon re-entering the Hearing, Messrs. Womble and Winstead moved to dismiss the case without prejudice. Motion passed with seven (7) affirmative votes and zero (0) negative votes (Appendix I). The entire Public Hearing is a matter of public record.
MINUTES: The minutes of the January 22, 2018, meeting were approved as submitted.
FINANCIAL AND BUDGETARY ITEMS: The January 2018 financial statements were accepted as submitted.
NATIONAL ORGANIZATION ITEMS: Messrs. Winstead and Williams moved to approve the draft response to the NASBA Regional Director Focus Questions. Motion passed.
ITEM I-D
Public Session Minutes February 19, 2018
Page 2 of 7
REPORT OF THE PROFESSIONAL STANDARDS COMMITTEE: Ms. Brown moved and the Board approved the following recommendations of the Committee: Case Nos. C2017130-1 and C2017130-2 - Claude M. Bogues, CPA, and Claude M. Bogues, CPA, PLLC - Approve the signed Consent Order (Appendix II). Ms. Brown and Mr. Winstead did not participate in the discussion of this matter nor did they vote on this matter. Case No. C2017208-2 - Glenn E. Turner, PA - Approve the signed Consent Order (Appendix III). Case Nos. C2016329, C2017151, C2017272, C2017304, C2017305, and C2017307 – Perry A. James, CPA and Perry A. James, CPA, PC - Approve the signed Consent Order (Appendix IV). Case No. C2017055 – Close the case without prejudice. Case Nos. C2017212-1 and C2017212-2 – Close the cases without prejudice. Case Nos. C2017214-1 and C2017214-2 – Close the cases without prejudice. REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE: Mr. Williams moved and the Board approved the following recommendations of the Committee: Transfer of Grades Applications - The Committee recommended that the Board approve the following: Samuel Francis Eno Jeremy Michael Giambrone Anne Katherine Quetsch Original Certificate Applications - The Committee recommended that the Board approve the following: Lincoln Scott Anderson Seth Alexander Beane Ryan Christopher Beckner Christopher Michael Befus Tristan Scott Biller Kevin Michael Blankenship Caley Ann Boggs Ashley June Boulanger
Barry Alexander Brown Lindsay Elizabeth Carlisle Maitland Conrad Chase Cody Wayne Chrismon Charles Frederick Cornett Kristen Maria Barr Denny Cyprian Clay Dickson Sarah Jane Dietz
Public Session Minutes February 19, 2018
Page 3 of 7
Jonathan Kurt Draper Tawanda Bright Dzangare Samuel Francis Eno Elliott Lee Etheridge Madelyn Elizabeth Fink Taylor Knowles Fogg Nathan Karl Francis George Rodney Freeman, III Elizabeth Bradley Friss Derek Edward Gallello Jeremy Shannon Garrison Jeremy Michael Giambrone John Gerald Haslup Kali Jean Havner Michele Hewitt Sarah Katherine Houser Keith Allen Howell Travis Dale Hudgins Logan Nicole Hurley Jesse Robert Ivens Alexander Demoria Jackson Joseph Nelson Kirby, III Alexander Joseph Kneisel Brandon Cole Knez Eleonora Ivanova Kuncheva Jordan Thomas Larson Wade William Lewis Jillian Ann Lieber Matthew Alan Loerop
Ryan David Mack Margaret Ann May Hillary Fearrington Matthews Rebecca Brown Nance Dustin Tyler Newton Barton Alexander Parker Reed Warner Payne Philip Alan Pearce Cecilia Marie Peters Sarah Ann Protos Anne Katherine Quetsch John Christian Reid Jonathan Michael Rembucki Bryan Bishop Rogan Olena Mykolaiyvna Romanchuk Jessica Cregger Ross Jason Daniel Sauder Stephen Holman Saunders Trevor Bailey Snyder Travis John Spatola Eric Brian Stamp Stephen James Swanick Bryce Javon Taylor Ryan Brandon Taylor Julia Christine Terry Donald Tyler Wallace Jonathan William Weaver Michael George Wolff
Reciprocal Certificate Applications - The Committee recommended that the Board approve the following: Adwowa Afenyi-Annan Christine Juliette Benkendorf Matthew John Born Julie Beth Dillon Amanda Jean Hauser Jacob Allen Joyner Frank Daniel Logano Paul G. Marquez Colleen Mary Middleton Christopher Joseph Negrelli
Christopher Jason Palmateer Surya Balasubramani Pethi Laura Stokes Pritchard Michelle Marie Riley Stephen Calvin Saferight Gunveen Saggu Michael Thomas Schilde Cindy Rose Stoltz Srinidhi Tuppal Michael Edward Walchonski
Temporary Permits - The Committee recommended that the Board approve the following temporary permits that were approved by the Executive Director: Karl Francis Fisher, T10290 Jeffrey Brian Moore, T10291 Joseph Strawinski, T10292 Jeanne Louise Martin, T10293 Michelle Gail D’Amico, T10294 Terrance Mark McCaffery, T10296 Robert Stockel, T10297 Jessica Sarah Neal, T10298 Samantha Shafiqa Rabi, T10299 Iryna V. Moysova, T10300 Kshitija Prashant Shah, T10301 Juan Carlos Cruz, T10315 Larry Matthew Pritchett, T10316 Philip Ross Santner, T10317 Philip Emmanuel Bazikian, T10318
Russell Lowell Hunter, T10319 Marie Alexandra Quintana, T10320 Bridget Jennifer Bergin, T10321 Georgette Liana Chastang, T10322 Robert Alan Henry, T10323 Laurel Provitola McAtee, T10324 Christopher Neal Parker, T10325 Tylor J. Edison, T10326 Matthew Weafer Miche,l T10327 Dennis Keith Berry, Jr., T10328 Jennifer Danielle Walton, T10329 Shaun Farhad Kazemian, T10330 Keith Thomas Gearity, T10331 Michelle Marie Wells, T10332
Reinstatements - The Committee recommended that the Board approve the following: Pearl Wilson Bassard, #31573 Dawn Alycia Bornitz, #28526 Robert Maxwell Clyburn, #23640 Lisa Byrd Fitchett, #20615 James D. Hiza, #27254 Emily Poythress Howard, #20071
Jamie O’Brien Jonas, #24629 Alyson Lanier Kennedy, #32508 Wendi Sue Knapke, #28858 James Stuart Shough, #18723 Thomas Ramey Stewart, #37395 Els Teunen, #32062
Reissuance of New Certificate - The Committee recommended that the Board approve the application for reissuance of new certificate submitted by John Allen Williams, Jr., #19363. Reissuance of New Certificate and Consent Agreement - The Committee recommended that the Board approve the application for reissuance of new certificate and consent agreement submitted by Edmundo Javier Aja. #39235. Firm Registrations - The Committee recommended that the Board approve the following professional corporations, professional limited liability companies, and limited liability partnerships that were approved by the Executive Director: Rebecca Keefe Kwasnick CPA, PLLC Amelia C. Patel, CPA, PLLC Keturah J. Sanders CPA, PLLC
Public Session Minutes February 19, 2018
Page 5 of 7
Letter of Warning - The Committee recommended that the Board approve the request to rescind the Letter of Warning issued to Gina Eastridge Reynolds, #32540. Examinations – The Committee recommended that the Board approve the following staff-approved applicants to sit for the Uniform CPA Examination: Tara Alderman Christine Allen Evan Andert Christopher Angiolino Danny Anson Januarius Anyanwu Elizabeth Baccala Bernice Badu Austin Baker Jessica Barton William Bauer Beth Baumunk Laura Beam Scarlett Beamon Adam Beebe Charles Beech Michael Bennett-Chew Shannon Berry Robert Bett Anitra Black Anna Blake Lauren Bolusky Katie Bond Taylor Booze Stephen Boyd Robert Bright Jessica Brinkmann John Brothers Stephen Brown Anthony Bui Nathaniel Bush Julie Byrum Joshua Capps Peter Cataldi Sang Ryoul Choi Marlon Clair Sharp Rashaad Clavon
Casey Cleffi Andrew Clukey Lindsay Crook Charles Davis Morgan Deans Matthew Deas Charles DelPapa Christopher Dickson Nikola Dimov Charles Dorcelien Stefan Dosa Brandon Dylewski Gabrielle Eagle Dylan Edwards William Ellis Mekenzie Enloe Kristen Ernest Kate Etheridge Audrey Everett Sean Feeley Adam Filipponi Matthew Finney Sean Fitzgerald Miguel Flores Brandon Forsythe Diana Fu Abigail Getz Matthew Gilmartin Isabel Golecruz Zinayida Golovin Josue Gomez-Magana Christina Gonzalez Michael Gore Cynthia Grose Brittany Hagerty William Hall Lindsay Hancock
Public Session Minutes February 19, 2018
Page 6 of 7
Christopher Hardin Michael Hardy Geri Hare Samuel Harner Tara Hartman-Gud Daniel Hayes Lauren Hedrick Steven Helms Hayley Henshaw Sarah Hicks Ciara Holloman Joseph Holzmeister Daniel Honeycutt Jacob Hoyle Mary Hutchings Amie Ivy LaShawn Jarrell Harpreet Kaur Jordan Keller Elizabeth Kelly Michael King Victoria King Laurie Komasara Jihe Koo Hannah Krainiak Michael Krueger Spencer Lauber Sarah Layden Steven Leerberg Mary Lennon Minerva Llamas Sean MacDevette Alexander Macdonald Nicholas Mannon Diana Martinez Jonathan Mauldin Alexandria McCarrick Mohannad Mehdawi Emily Mellnik Zachary Merritt Andrew Miller Samuel Miller Victoria Mitchner
Ariel Mittleman Daniel Mohr Dasia Moore Melody Morgan April Morris Shannon Morton Trenton Mosley Rosemary Murphey Taylor Myers Angela Nave Charise Neal Matthew Nereim Kide Nnadike Sarah Norris Charlene Pacheco Kenneth Page Oliver Pappas Brittany Peay Jonathan Pena Amanda Perry Natalie Peterson Richard Pohlmann Stephen Pollock Lauren Purser Zachary Quickel Shaklia Reid Elizabeth Reiher Caroline Ricciarelli Brooke Richey Mary Jo Rigney Megan Ring Kenneth Roberts Anastasia Rusakova Mona Sade Hannah Schlank Cristy Scholler Kathleen Sholtis Jordan Sierra Richard Silas Victoria Sloop Deborah Smedley Ashley Smith Clinton Smith
Public Session Minutes February 19, 2018
Page 7 of 7
Jamie Smith Jennifer Smithson-November Lauren Snyder Oluwademilade Soile Michael Stefanick Philip Stokes Thao Stovesand Yosef Teffera Julius Timberlake Gillian Tosatto Aaron Triplett Joshua Tyree Shannon Vance
Andrew VanderSchaaf Christopher Vaughan Maria Velazquez Lopez Yuan Wang Matthew Warren Joshua Waters Juliann Willis Antuan Wilson Cassondra Wilson Neil Wolfe Alexander Yoffe Yishan Zhao
Staff recommended that the Committee determine and accept the grades received for the July – August 2017 exams. Twenty-five files with grade reports were haphazardly selected and available at the meeting for review by a Board member. The Committee recommended that the Board approve staff recommendation. REPORT OF THE PERSONNEL COMMITTEE: Mr. Womble, Chair of the Personnel Committee, explained that the Committee would be meeting on March 5, 2018, by telephone to discuss the MAPS Group Personnel Report. He asked that all Board members review the report and forward any comments regarding the report to him for the Committee to study and formulate recommendations for the Board to consider at the March 21, 2018, Board meeting. EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: Mr. Nance provided a brief update on the Board’s strategic plan. The monthly operational metrics and the executive staff report were also provided. ADJOURNMENT: Messrs. Womble and Williams moved to adjourn the meeting at 11:25 a.m. Motion passed. Respectfully submitted: Attested to by: Robert N. Brooks Wm. Hunter Cook, CPA Executive Director President
A presentation to the
Joint Legislative Administrative Procedures Oversight Committee
By
John Turcotte
Director of Program Evaluation Division
March 6, 2018
Improving Financial and Performance Reporting for
Oversight of Occupational Licensing Boards
Occupational Licensing Boards
Oversight Reporting Work Group
ITEM II-A
2
Occupational Licensing Boards
Oversight Reporting Work Group
• John Turcotte, MA
Director
• Jim Horne, CPA,
Principal Evaluator
• Jason-Moran Bates,
Attorney
• Jeremy Ray, Attorney
• Chris Saunders,
Attorney
• Honorable Beth Wood,
CPA, State Auditor
• Donna Allen, CPA, CIA,
CFE, Deputy State
Auditor
• Katina Bell, CPA,
Financial Audit Director
• Pam Wade, CPA,
Financial Audit Manager
Oversight of Occupational Licensing Boards Hampered by
the Large Number of Flat Files Lacking Uniformity
3
• Reports are
individual, flat, text
files in PDF format
• Reports must be
retrieved
individually
• Comparisons among
OLBS or year-over-
year require
1. retrieval of
individual reports
of interest
2. selecting data of
interest
3. manually
comparing
59 OLB File Annually with APO—
Not a Relational Database
Each Folder Has
Current Reports
and 2-5 Prior
Year Filings
Occupational Licensing Boards File Annual
Reports with Content Specified by NCGS 93B2
4
Content of Occupational Licensing Boards Financial Statements
Generally the Same but Reporting Line Items are Not Uniform
Chiropractors
Physical TherapistsDentists
5
Status and Plan
• Work group met February 27 and will continue throughout
implementation.
• State Auditors are developing a concept for a uniform
financial report.
• Program Evaluation Division is developing a concept for a
uniform performance measures report containing existing
measures currently required (slide 4) and others proposed
by PED.
• Proof of concept in summer 2018 with first reports for all
OLBS required in October 2019.
(Continued)
6
Status and Plan
• All accounting detail must conform to official State
accounting system with expectation that once the new
statewide accounting system is in place, the boards would
convert to the new system.
• All boards, without exception, will have a financial audit
annually by a local CPA firm.
• Boards must have a July 1—June 30 uniform fiscal year.
• Will include a General Assembly web site with full-text
search, user-defined comparison/custom reporting, and full
report downloading capabilities. PED working with our
Information Services Division to develop.
• General specifications and responsibilities will be set by
2018 reform law (bill draft submitted to AOS prior to short
session).
7
8
Org 2018 2017 2016Mth # # #
April 55 97 97May 60 85 78June 57 110 77July 38 74 66Aug 51 85 52Sept 59 83 51Oct 47 60 64Nov 80 104 62Dec 79 115 139Jan 131 129 121Feb 39 58 101March 0 67 92
Org 2018 2017 2016Mth Sum Sum Sum
April 55 97 97May 115 182 175June 172 292 252July 210 366 318Aug 261 451 370Sept 320 534 421Oct 367 594 485Nov 447 698 547Dec 526 813 686Jan 657 942 807Feb 696 1000 908March 696 1067 1000
Exam Applications
Exam Applications
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
0
20
40
60
80
100
120
140
160
April May June July Aug Sept Oct Nov Dec Jan Feb March
Original Exam Applications - Monthly
FY2018
FY2017
FY2016
0
200
400
600
800
1000
1200
April May June July Aug Sept Oct Nov Dec Jan Feb March
Original Exam Applications - Yr to Date
FY2018
FY2017
FY2016
ITEM VIII-B
Re-Ex 2018 2017 2016Mth # # #
April 178 191 180May 182 203 151June 159 266 312July 146 204 178Aug 187 237 155Sept 267 297 296Oct 196 177 154Nov 126 183 151Dec 154 276 276Jan 179 189 139Feb 107 130 141March 0 276 305
Re-Ex 2018 2017 2016Mth Sum Sum Sum
April 178 191 180May 360 394 331June 519 660 643July 665 864 821Aug 852 1101 976Sept 1119 1398 1272Oct 1315 1575 1426Nov 1441 1758 1577Dec 1595 2034 1853Jan 1774 2223 1992Feb 1881 2353 2133March 1881 2629 2438
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
Exam Applications
Exam Applications
0
50
100
150
200
250
300
350
April May June July Aug Sept Oct Nov Dec Jan Feb March
Re-Exam Applications - Monthly
FY2018
FY2017
FY2016
0
500
1000
1500
2000
2500
3000
April May June July Aug Sept Oct Nov Dec Jan Feb March
Re-Exam Applications - Yr to Date
FY2018
FY2017
FY2016
Org 2018 2017 2016Mth # # #
April 32 60 48May 51 42 40June 0 0 0July 68 96 60Aug 39 36 100Sept 42 42 44Oct 62 56 74Nov 46 72 45Dec 0 0 0Jan 117 108 133Feb 73 66 68March 0 70 43
Org 2018 2017 2016Mth Sum Sum Sum
April 32 60 48May 83 102 88June 83 102 88July 151 198 148Aug 190 234 248Sept 232 276 292Oct 294 332 366Nov 340 404 411Dec 340 404 411Jan 457 512 544Feb 530 578 612March 530 648 655
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
License Applications
License Applications
0
20
40
60
80
100
120
140
April May June July Aug Sept Oct Nov Dec Jan Feb March
Original CPA License Applications - Monthly
FY2018
FY2017
FY2016
0
100
200
300
400
500
600
700
April May June July Aug Sept Oct Nov Dec Jan Feb March
Original CPA License Applications - Yr to Date
FY2018
FY2017
FY2016
Recp 2018 2017 2016Mth # # #
April 68 69 61May 9 18 11June 1 2 4July 58 53 54Aug 4 8 21Sept 2 4 5Oct 93 82 70Nov 25 32 27Dec 24 4 2Jan 12 34 36Feb 20 17 12March 0 12 3
Recp 2018 2017 2016Mth Sum Sum Sum
April 68 69 61May 77 87 72June 78 89 76July 136 142 130Aug 140 150 151Sept 142 154 156Oct 235 236 226Nov 260 268 253Dec 284 272 255Jan 296 306 291Feb 316 323 303March 316 335 306
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
License Applications
License Applications
0
10
20
30
40
50
60
70
80
90
100
April May June July Aug Sept Oct Nov Dec Jan Feb March
Reciprocal CPA License Applications - Monthly
FY2018
FY2017
FY2016
0
50
100
150
200
250
300
350
400
April May June July Aug Sept Oct Nov Dec Jan Feb March
Reciprocal CPA License Applications - Yr to Date
FY2018
FY2017
FY2016
2018 2017 2016Mth # # #
April 7 3 18May 12 14 11June 16 8 17July 19 6 13Aug 22 14 11Sept 14 8 25Oct 23 9 13Nov 15 14 14Dec 16 30 22Jan 30 24 28Feb 18 18 16March 0 19 17
2018 2017 2016Mth Sum Sum Sum
April 7 3 18May 19 17 29June 35 25 46July 54 31 59Aug 76 45 70Sept 90 53 95Oct 113 62 108Nov 128 76 122Dec 144 106 144Jan 174 130 172Feb 192 148 188March 192 167 205
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
Firm Registration
Firm Registration
0
5
10
15
20
25
30
35
April May June July Aug Sept Oct Nov Dec Jan Feb March
Firm Registrations - Monthly
FY2018
FY2017
FY2016
0
50
100
150
200
250
April May June July Aug Sept Oct Nov Dec Jan Feb March
Firm Registrations - Yr to Date
FY2018
FY2017
FY2016
Open 2018 2017 2016Mth # # #
April 30 27 7May 24 16 26June 5 33 6July 36 17 10Aug 65 68 31Sept 29 65 27Oct 24 53 53Nov 7 22 26Dec 6 7 9Jan 18 35 12Feb 15 17 17March 0 16 34
Open 2018 2017 2016Mth Sum Sum Sum
April 30 27 7May 54 43 33June 59 76 39July 95 93 49Aug 160 161 80Sept 189 226 107Oct 213 279 160Nov 220 301 186Dec 226 308 195Jan 244 343 207Feb 259 360 224March 259 376 258
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
Prf Stds Cases
Prf Stds Cases
0
10
20
30
40
50
60
70
80
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Open Cases - Monthly
FY2018
FY2017
FY2016
0
50
100
150
200
250
300
350
400
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Open Cases - Yr to Date
FY2018
FY2017
FY2016
Closed 2018 2017 2016Mth # # #
April 25 31 38May 16 23 18June 18 20 21July 16 42 32Aug 29 27 27Sept 42 27 33Oct 17 53 32Nov 18 72 25Dec 23 26 24Jan 15 49 17Feb 11 30 21March 0 22 19
Closed 2018 2017 2016Mth Sum Sum Sum
April 25 31 38May 41 54 56June 59 74 77July 75 116 109Aug 104 143 136Sept 146 170 169Oct 163 223 201Nov 181 295 226Dec 204 321 250Jan 219 370 267Feb 230 400 288March 230 422 307
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
Prf Stds Cases
Prf Stds Cases
0
10
20
30
40
50
60
70
80
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Closed Cases - Monthly
FY2018
FY2017
FY2016
0
50
100
150
200
250
300
350
400
450
April May June July Aug Sept Oct Nov Dec Jan Feb
Prof Stds Closed Cases - Yr to Date
FY2018
FY2017
FY2016
2018 2017 2016Mth # # #
April 50 38 29May 89 63 73June 170 150 126July 91 60 90Aug 6 14 6Sept 10 6 7Oct 24 12 21Nov 26 27 25Dec 40 59 35Jan 47 34 42Feb 14 16 17March 0 24 19
2018 2017 2016Mth Sum Sum Sum
April 50 38 29May 139 101 102June 309 251 228July 400 311 318Aug 406 325 324Sept 416 331 331Oct 440 343 352Nov 466 370 377Dec 506 429 412Jan 553 463 454Feb 567 479 471March 567 503 490
NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics
Inactive Applications
Inactive Applications
0
20
40
60
80
100
120
140
160
180
April May June July Aug Sept Oct Nov Dec Jan Feb March
Inactive CPA Applications - Monthly
FY2018
FY2017
FY2016
0
100
200
300
400
500
600
April May June July Aug Sept Oct Nov Dec Jan Feb March
Inactive CPA Applications - Yr to Date
FY2018
FY2017
FY2016
Month Original Re-Exam Month Original Reciprocal Month Total Month Begin Bal Open Closed End Bal Month TotalJan-15 107 130 Jan-15 96 51 Jan-15 18 Jan-15 202 66 54 214 Jan-15 47Feb-15 62 110 Feb-15 64 16 Feb-15 20 Feb-15 214 22 40 196 Feb-15 13Mar-15 82 227 Mar-15 48 4 Mar-15 12 Mar-15 196 40 38 198 Mar-15 18Apr-15 97 180 Apr-15 48 61 Apr-15 18 Apr-15 198 7 38 167 Apr-15 29
May-15 78 151 May-15 40 11 May-15 11 May-15 167 26 18 175 May-15 73Jun-15 77 312 Jun-15 0 4 Jun-15 17 Jun-15 175 6 21 160 Jun-15 126Jul-15 66 178 Jul-15 60 54 Jul-15 13 Jul-15 160 10 32 138 Jul-15 90
Aug-15 52 155 Aug-15 100 21 Aug-15 11 Aug-15 138 31 27 142 Aug-15 6Sep-15 51 296 Sep-15 44 5 Sep-15 25 Sep-15 142 27 33 136 Sep-15 7Oct-15 64 154 Oct-15 74 70 Oct-15 13 Oct-15 136 53 32 157 Oct-15 21Nov-15 62 151 Nov-15 45 27 Nov-15 14 Nov-15 157 26 25 158 Nov-15 25Dec-15 139 276 Dec-15 0 2 Dec-15 22 Dec-15 158 9 24 143 Dec-15 35Jan-16 121 139 Jan-16 133 36 Jan-16 28 Jan-16 143 12 17 138 Jan-16 42Feb-16 101 141 Feb-16 68 12 Feb-16 16 Feb-16 138 17 21 134 Feb-16 17Mar-16 92 305 Mar-16 43 3 Mar-16 17 Mar-16 134 34 19 149 Mar-16 19Apr-16 97 191 Apr-16 60 69 Apr-16 3 Apr-16 149 27 31 145 Apr-16 38
May-16 85 203 May-16 42 18 May-16 14 May-16 145 16 23 138 May-16 63Jun-16 110 266 Jun-16 0 2 Jun-16 8 Jun-16 138 33 20 151 Jun-16 150Jul-16 74 204 Jul-16 96 53 Jul-16 6 Jul-16 151 17 42 126 Jul-16 60
Aug-16 85 237 Aug-16 36 8 Aug-16 14 Aug-16 126 68 27 167 Aug-16 14Sep-16 83 297 Sep-16 42 4 Sep-16 8 Sep-16 167 65 27 205 Sep-16 6Oct-16 60 177 Oct-16 56 82 Oct-16 9 Oct-16 205 53 53 205 Oct-16 12Nov-16 104 183 Nov-16 72 32 Nov-16 14 Nov-16 205 22 72 155 Nov-16 27Dec-16 115 276 Dec-16 0 4 Dec-16 30 Dec-16 155 7 26 136 Dec-16 59Jan-17 129 189 Jan-17 108 34 Jan-17 24 Jan-17 136 35 49 122 Jan-17 34Feb-17 58 130 Feb-17 66 17 Feb-17 18 Feb-17 122 17 30 109 Feb-17 16Mar-17 67 276 Mar-17 70 12 Mar-17 19 Mar-17 109 16 22 103 Mar-17 24Apr-17 55 178 Apr-17 32 68 Apr-17 7 Apr-17 103 30 25 108 Apr-17 50
May-17 60 182 May-17 51 9 May-17 12 May-17 108 24 16 116 May-17 90Jun-17 57 159 Jun-17 0 1 Jun-17 16 Jun-17 116 5 18 103 Jun-17 172Jul-17 38 146 Jul-17 68 58 Jul-17 19 Jul-17 103 36 16 123 Jul-17 91
Aug-17 51 187 Aug-17 39 4 Aug-17 22 Aug-17 123 65 29 159 Aug-17 6Sep-17 59 267 Sep-17 42 2 Sep-17 14 Sep-17 159 29 42 146 Sep-17 10Oct-17 47 196 Oct-17 62 93 Oct-17 23 Oct-17 146 24 17 153 Oct-17 25Nov-17 80 126 Nov-17 46 25 Nov-17 15 Nov-17 153 7 18 142 Nov-17 26Dec-17 79 154 Dec-17 0 24 Dec-17 16 Dec-17 142 6 23 125 Dec-17 40Jan-18 131 179 Jan-18 117 12 Jan-18 30 Jan-18 125 18 15 128 Jan-18 47Feb-18 39 107 Feb-18 73 20 Feb-18 18 Feb-18 128 15 11 132 Feb-18 14Mar-18 0 0 Mar-18 0 0 Mar-18 0 Mar-18 132 0 0 132 Mar-18 0
Exam Applications Certificate Applications CPA Firm Registrations Professional Stds Cases Inactive
Month Original Re-Exam Month Original Reciprocal Month Total Month Begin Bal Open Closed End Bal Month Total
Exam Applications Certificate Applications CPA Firm Registrations Professional Stds Cases Inactive
Apr-18 0 0 Apr-18 0 0 Apr-18 0 Apr-18 132 0 0 132 Apr-18 0May-18 0 0 May-18 0 0 May-18 0 May-18 132 0 0 132 May-18 0Jun-18 0 0 Jun-18 0 0 Jun-18 0 Jun-18 132 0 0 132 Jun-18 0
ITEM VIII-C
EXECUTIVE STAFF REPORT February 2018
NCSU Accounting Advisory Council Meeting: Bob, a member of the Council, participated by telephone in this meeting on February 2. AICPA Peer Review Committee: On February 2, Bob participated in this meeting by conference call. NC Supreme Court: On February 6, Frank appeared before the NC Supreme Court on to argue the case of the Board in the matters of Belinda L. Johnson, CPA, and Belinda Johnson CPA, PA. NC Bar Administrative Law Council: Frank, a member of the Council, attended meetings on February 8 and February 20. NC General Contractors Board: On February 9, David participated in a conference call with the Executive staff and Legal Counsel of the contractor’s board regarding requirements for financial documents for licensing contractors. Breakfast with the NCACPA: Bob and David had their monthly breakfast meeting on with Sharon Bryson and Mark Soticheck on February 13. NASBA Regional Directors Conference Call Meeting: Mr. Cook, Bob, and David participated in the conference call meeting of the seven Boards in the Middle Atlantic Region of NASBA on February 12. NCACPA Ethics Conference Call Meeting: On February 16, David and Bob participated in a conference call with the NCACPA Ethics instructors for the annual discussion on the state of ethics in NC. NCACPA Accounting Education Forum: Sharon Bryson and Bob made a 75-minute presentation on “Focus of the Profession” to more than 70 accounting educators from across NC at their annual conference in Cary on February 23.
