public session agenda north carolina state board of …€¦ · public session minutes august 17,...

PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS

SEPTEMBER 21, 2020 VIA VIDEOCONFERENCE

10:00 A.M. 1101 OBERLIN ROAD

RALEIGH, NC

I. Administrative ItemsA. Call to Order

In accordance with North Carolina General Statute 138A-15(e), it is the duty of everyBoard member to avoid both conflicts of interest and appearances of conflict. Does anyBoard member have any known conflict of interest or appearance of conflict with respectto any matters coming before the Board today? If so, please identify the conflict orappearance of conflict and refrain from any undue participation in the particular matterinvolved.

B. Welcome and Introduction of GuestsC. Approval of Agenda (ACTION)D. Minutes (ACTION)E. Financial/Budgetary Items

1. Financial Statements for August 2020 (ACTION)

II. Legislative & Rule-Making Items

III. National Organization ItemsA. Draft Response to NASBA Focus Questions (ACTION)B. Draft Response to AICPA Exposure Draft, “Proposed Revised Interpretation: Records

Requests” (ACTION)

IV. State & Local Organization ItemsA. Succession Planning Task Force Report (FYI)

V. Committee ReportsA. Professional Standards (ACTION)B. Professional Education and Applications (ACTION)

VI. Executive Staff and Legal Counsel ReportA. Draft 2021 Board Meeting Calendar (ACTION)B. Operational Metrics (FYI)C. Executive Staff Report (FYI)

VII. Public Comments

VIII. Strategic Planning Session (ACTION)

IX. Closed Session

X. Adjournment

REVISED 09/18/2020

https://nccpaboard.gov/wp-content/uploads/2020/07/Teleconference-Videoconference-Web-Notice.pdf

PUBLIC SESSION MINUTES North Carolina State Board of CPA Examiners

August 17, 2020 Via Videoconference 1101 Oberlin Road Raleigh, NC 27605

MEMBERS ATTENDING: Michael S. Massey, CPA, President; Barton W. Baldwin, CPA, Vice President; Gary R. Massey, CPA, Secretary-Treasurer; Bernita W. Demery, CPA; Wanda B. Taylor, Esq.; Jennifer Van Zant, Esq.; and Arthur M. Winstead, Jr., CPA (all by simultaneous communication).

STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy Director; Frank Trainor, Esq., Staff Attorney; Lisa R. Hearne, Communications Officer; Buck Winslow; Licensing Manager; and Noel L. Allen, Esq., Legal Counsel (all by simultaneous communication).

GUESTS: Sharon Bryson, CEO, NCACPA; Mark Soticheck, CPA, COO, NCACPA; and Jared Korver, CPA, Board of Directors, NCACPA (all by simultaneous communication).

CALL TO ORDER: President Massey called the meeting to order at 10:07 a.m.

MINUTES: The minutes of the July 20, 2020, meeting were approved as submitted.

FINANCIAL AND BUDGETARY ITEMS: The July 2020 financial statements were accepted as submitted.

LEGISLATIVE AND RULE-MAKING ITEMS: Mr. Brooks provided a copy of the 2019-2020 Report of the Board activities that is required by North Carolina General Statute 93B.

NATIONAL ORGANIZATION ITEMS: Mr. Brooks provided information regarding remote proctoring of the Uniform CPA Examination. NASBA, the AICPA, and Prometric are investigating remote proctoring as a contingency plan if Prometric Testing Centers close again because of COVID-19 and are unable to re-open within a reasonable time frame.

STATE AND LOCAL ORGANIZATION ITEMS: Mr. G. Massey provided an update on the work of the Board/NCACPA Joint Task Force on Succession Planning.

REPORT OF THE PROFESSIONAL STANDARDS COMMITTEE: Mr. Winstead moved, and the Board approved the following recommendations of the Committee:

Case No. C2019285 - Marcum LLP - Approve the signed Consent Order (Appendix I).

Case No. C2020036 - Mark B. Thompson - Approve the signed Consent Order (Appendix II).

Case No. C2020111 - Donald A. Stewart - Approve the signed Consent Order (Appendix III).

Case No. C2020013 - Samuel A. Maclin, CPA - Approve the signed Order (Appendix IV).

ITEM I-D

Public Session Minutes August 17, 2020

Page 2 Case No. C2020015 - John S. Wooten, CPA - Approve a Notice of Hearing for 10:00 a.m. on October 19, 2020. REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE: Mr. G. Massey moved, and the Board approved the following recommendations of the Committee: Transfer of Grades Applications - The Committee recommended that the Board approve the following: Martina Kralova Brandon Chase Walters Original Certificate Applications - The Committee recommended that the Board approve the following: Brittany Nicole Alley Randolph Edward Brown Caitlin Reid Burton Kathryn Anne Carmody Aryssa Lee Ciuffo Calista Zoe Corwyn Leigh Ann Ferguson Gabriel Morales Gagnon Russell Reeve Guilfoile Fredrick Maurice Hood Amber Renee Johnson Martina Kralova Michael Joseph Leatherwood Andrea Bridges Lee Timothy James Mausolf Peter Michael Maxwell

Justin Sean McMahon Chase Preston Middleton Kide Azubuko Nnadike Andrew William Phelps Chloe Abigail Reid Jenna Chrystal Riglick Zachary Brian Roddy Kyle Scott Salvaterra Marshall Bennett Sams Conner DuBose Shaw Sarah Martin Silver Casey David Stewart Kelsey Rian Vaught Brandon Chase Walters Mallory Eleanor West Garrett Eugene Wickline

Reciprocal Certificate Applications - The Committee recommended that the Board approve the following: Phillip Douglas Bair Ethan Vincent Biamonte Steven Thomas Chambers Elizabeth Anne Chapman Kim Cherie Creasey John Vela Delarosa Robert Newton Eberlein Scott Gerard Falls Christopher Michael Forrest Yuting Han David Christopher Holmes Curtis Wayne Jones Jonora Kinshasa Jones Lamar Jones, Jr.

Laurie H. Londergan Amanda Marie Miller Alexander James Raborn Jonathan Robert Rea Matthew Scott Roth Aliya Sanderson Cooper Jameson Shepheard Paul Vincent Shimp Austin Benjamin Shipe Kimberly Kathryn Slone Christopher Alan Teats T’Andrea Latrelle Anissa White Hal Lincoln Young

Temporary Permits - The Committee recommended that the Board approve the following temporary permits that were approved by the Executive Director: Elizabeth Ashley Waters, T11995 Laura Anne Pollin, T11996 Laura Anne Hoover, T11997 Joshua James Emett, T11998 Christian Poveromo, T11999 Jonathan Vincent Piccolo, T12000 Edwin B. Mejia Reyna, T12001 Kevin Dean Larsh, T12002 Eloho Isimeme Ovhori, T12003 Megan Elizabeth Boyers, T12004 Adam Lyle Coleman, T12005 Romeo Vicera Niere, Jr., T12006 Scott Thomas Mooney, T12007 James Robert Westfall, T12008 Glenn Cunningham, T12009 Michael Donald McCall, T12010 George Henry Jockish, III, T12011

Amy Lynne MacNeil, T12012 Jennica Shannon Moore, T12013 Troy Arthur Wray, T12014 Abigail Joy Spohn, T12015 Zhan Zhang Furner, T12016 Matthew Nicholson-Lewis, T12017 Cynthia Spera, T12049 Matthew William Hungate, T12050 Anthony T. Maddalone, T12051 Brian Donald Glass, T12052 Dane Frederick Leach, T12053 Kristin Lynne Walser, T12054 Taylor James Clawson, T12055 Stephen Horace Watson, T12056 Thomas Patrick Hughes, T12057 Matthew Tyler Ratteree, T12058 Deborah L. Anderson, T12059

Reinstatements - The Committee recommended that the Board approve the following: Amy T. Moss, #36035 Pamela New Vest, #19909 Charlene Snow White, #32451 Amy Elizabeth Winkler, #41669 Reissuance of New Certificate - The Committee recommended that the Board approve the following application for reissuance of new certificate: Dana Marie Houston, #25000 Letters of Warning - The Committee recommended that the Board approve the request to rescind the Letter of Warning issued to the following individual: Sally Rebecca Neal, #17262 Examinations - The Committee recommended that the Board approve the following staff-approved applicants to sit for the Uniform CPA Examination: Jennifer Adams Shannan Adams Jeremiah Akinsola AshLyn Allen April Ammons Brandon Anderson Evan Andert Nicolas Andreou

John Andrew Justin Appley Ina Balentine Thomas Barker Bradley Bennett Virginia Bernardi Evan Birchmore Brittany Blackwell


Page 4 Trevor Blevins Rebecca Brady Kaitlyn Brock Tiffany Brooks Kelsey Brown Mackenzie Brown Blake Buffaloe Cooper Burgess Kenneth Byrd Christian Chaney Anna Ciraco Samuel Clark Drew Coble Johanna Copley Phillip Cordeiro Tanesha Crewes Sheridan Crissman Camille Cross Brad Dancy Derik Dean Samantha DeBonis Thomas Dehnel David Dennis Nicholas Di Fillippo Claire Dockrill Mary Grace Doggett Riley Dolan Charles Dorcelien Alicia Driver Frank Erickson Julie Estes Erica Fields Sean Fitzgerald James Floyd Shane Fox Justin Frye Karli Fulp Ashleigh Gardner Jake Giaquinto Ceara Gibson Sascha Gibson Jacob Goodman Jessica Grant Nia Griffin David Grimsley Aaron Gulibon Gregory Hales Dylan Hall Matthew Hancock Matthew Hartzell

Christopher Hernandez Erin Hetrick Patrick Hoan Daniel Hogan Bentley Hollifield Henley Irby Isaac Irby Justine James David Jennings John Kadechka Alexa Kallesten Sarah Kennedy Olena Kilson Victoria Kinney Jihe Koo Rebecca Krizner Zachary Lane Patrick Leitner Caleb Lewis Ben Liboon Evan Lohrman Shannon Lombardo Emily Lower Hunter Lutz LaToya Malloy Luz Mansour Caleb Mason Jennifer Maybee Breanna McCarthy Morgan McCoy Mary McDonald Jeffrey McGee Matthew Milburn Jack Mock Alex Moore Robert Morgan Tiaria Mulbah Joseph Mulholand Mathias Nasisse Henson Nguyen Sara Nicholson Jesse Nikonowicz Peyton Noschese Deforest O’Brien William Oakley Bi Ou Barrett Overman Sydney Ownbey Bret Parker Devon Parker


Page 5 Emily Paulson Haley Perry Visagan Prabhakar Paul Pradetto Katelyn Prichard Tatyana Primakov Celeste Pritchard Erica Propst Malcolm Ramsammy John Reda Adam Regan Rachel Regan Jonathan Ritter Zachary Rogers Olivia Rooney Raleigh Scales Samantha Schisler Kollin Schrenk Cole Setzer Monica Simmons Hunter Simpson René Singleton Victoria Sloop ShaQuita Smith

Quinten Squires Christian Stamp Mark Storey Margaret Strickland Katharine Sullivan Kristen Sullivan James Swaim Charnice Taylor Madison Thompson Sarah Todd Cameron Turner Thierry Tuyishimire Jeffrey Valente Michael Vance Corrie VanDyke Shelby Vaughn Matthew Wall Matthew Williams Jessica Woolfe Ricardo Zaldana Nathaniel Zarzar Yishan Zhao Edgar Zimmerman

EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: The monthly operational metrics and Executive Staff report were provided as part of the agenda.

STRATEGIC PLANNING: Cheryl Farrar, NASBA’s Chief Sourcing and Strategy Officer, facilitated the strategic planning with the Board, staff, and guests present.

ADJOURNMENT: Ms. Demery and Mr. G. Massey moved to adjourn the meeting at 1:04 p.m. Motion passed.

Respectfully submitted: Attested to by:

Robert N. Brooks Michael S. Massey, CPA Executive Director President

Docu Sign Envelope ID: 5J0052DF-83EA•4B1C·8BB5·A03E40855606

NORTH CAROLINA WAKE COUNTY

lN THE MATTER OF: Marcum LLP, firm #3 3 159

Re~pondent

BEFORE THE NORTH CAROUNA STATE BOARD OF CERTIFIED PUBLlC ACCOUNTANT EXAMINERS

CASE#: C20 l 9285

CONSENT ORDER

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners ("Board") at its offices at 11 01 Oberlin Road, Rc.deigh, Wake County, North Carolina, with a quorum prnsent. Pursuant to N. C. Gen. Stat. § 1508-4 I, the Board and Respondent stipulate to the following:

I. The Board received notice from the PCAOB that il reached a settled order with Marcum, LLP ("Marcum"). Marcum is not registered in the State of North Carolina and does not have an office in the State. 1t has fr ied a Notice of lntenl to Practice in the State, thereby availing itself of a practice privilege to conduct business in this State. Marcum has never previously been the su~ject of any complaint or investigation by the Uoard.

2. Per N.C. Gen. Stat. §§ 93~10 (c) (I) & (2), a fi r111 that exi;rcises a practice privilege simultaneously agrees to comply with the laws and rules of the State of North Carolina and to subject itself to the jurisdiction of this Board.

3. In 20 13, Marcum hosted a MicroCap Conference C'Confcrencc") in New York, New York, that was open to the public. A company that presented at the Conference was an issuer audit client of Marcum based in North Carolina. The company has not been an issuer audit client of Marcum since 20 I 5.

4. Jn 2019, the PCAOB reached a settled order with Marcum and on<: of its partners. The settled order stated that Marcum ' s audit of the financial statements of some of the companies that presented at the Conferences represented a violati on of PCAOB independence rules. Marcum voluntarily stopped hosting the Conferences described in the settled order as of 20 17.

5. The PCAOB settled order expressly stales that the findings therein "are not binding on any other persons or entities in this or any other proceeding," and that Marcum and its partner consented to the order "without admitting or denying the findings therein." Marcum has taken steps to remcdiate the issues addressed in the sctlleu order

6. Marcum wishes to resolve this matter by consent and ag t·ees that the Board staff and counsel may d iscuss thi s Consent Orckr with the Board ex parle, whether or not the Board accepts this Consent Order as written. Marcum understands and agrees that this Consent Order is subject to review and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED upon the foregoing, the Bo:-1rd makes the following Conclusions of Law:

APPENDIX I

DocuSign Envelope ID: 530052.DF-83EA-481C-8BB5-A03E40855606

I. Marcum is subject to the provisions of Chapter 93 of the North Carolina General Statutes and Title 21, Chapter 08 of the North Carolina Administrative Code, including the Rules of Professional Ethics and Conduct promulgated and adopted therein by tl1e Board.

2. Marcum's failure to comply with all of the PCAOB's independence rules constitutes a violation of2 l NCAC 08N .0204 and .0402.

3. Per N.C. Gen. Stat.§§ 93- I 2(9) & (I 0), and also by virtue of Marcum's consent to this order, Marcum is subject to the discipline set forth below.

BASED on the foregoing and in lieu of fmther proceedings, the Board and Marcum agree to the following Order:

I. Marcum's practice privilege is censured and Marcum must pay a ten thousand do liar($ l 0,000) civil monetary penalty, to be remitted with this signed Order.

CONSENTED TO THIS THE~ DAY OF __ 4_U:i_'-'_:S_r _ ____ 2'_Q2o---=~-(Day) (Month) (Year)

000

:

0t t;' .. General (}JJX counsel

lldl!tSl!Ol:<111(1+-.-. ---------------

JVidua) authorized to sign on behalf of Marcum

APPROVED BY THE BOARD THIS THE -11. DA y or ~5, , Z'O 20 (Day) (Month) (Year)

NORTH CAROLINA STATE BOARD OF CERTIFIED PUBLIC ACCOUNT ANT EXAMINERS

i#JJ:dl J If(~ BY: ____ ....::::....CJ _________ _

(President)

r1c 8GARO OF

AUG -3 2020

APPENDIX II

APPENDIX III

APPENDIX IV

1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh NC 27605 • (919) 733-4222 • Fax (919) 733-4209 • nccpaboard.gov

North Carolina State Board of Certified Public Accountant Examiners

September 21, 2020

Brian S. Lynch, Chair AICPA Professional Ethics Executive Committee 220 Leigh Farm Rd Durham, NC 27707-8110

Dear Committee Members:

The North Carolina State Board of CPA Examiners (Board) has reviewed the Exposure Draft, Proposed revised interpretation – Records Requests prepared by the American Institute of Certified Public Accounts (AICPA) Profession Ethics Executive Committee (PEEC). The draft exposes for comment revisions to the interpretation “Records Requests” found in the AICPA Professional Standards. The proposal seeks to clarify a member’s responsibilities in returning client-provided records. The Board offers the following comments:

As of May 1, 2017, the Board adopted much of the AICPA’s Records Requests interpretations as its current Board Rule 21 NCAC 08N .0305 Retention of Client Records. The proposed revisions actually align with the Board’s reading and evaluation of the Records Requests’ original language and guidance previously found in the Board’s rules. In fact, the proposed revisions to the Records Request interpretation includes clarifying language similar to verbiage that was found in the Board’s previous rendering of the Retention of Client Records Rule. Paragraph .06 is being reintroduced to state:

When a client makes a request for client-provided records, the member should return those records in the member’s custody or control to the client. Such client-provided records cannot be withheld regardless of nonpayment of fees. Further, although the member may charge the client a reasonable fee for the time and expense incurred to retrieve, copy, and ship such records, the client-provided records may not be withheld or delayed due to the non-payment of such fees.

The Board’s previous rule identified that “a CPA shall not retain a client’s records in order to force payment of any kind.” In addition, it stated that “nothing in this rule shall be construed to require the CPA to furnish a client with copies of the client’s records already in the client’s possession; however, if the client asserts that such records have been lost, or are otherwise not in the client’s

ITEM III-B

DRAFT

http://www.nccpaboard.gov/

Exposure Draft – Records Requests September 21, 2020 Page 2

possession, the CPA shall furnish copies of the records and may charge a reasonable fee.” As the proposed revisions mirror concepts previously adopted by the Board, the Board is supportive of the proposed revisions.

The other proposed modifications that speak to “making the records available to the client” align with the current methods by which CPAs make documents available to the client--through portals and other electronic means--and not necessarily through hard copies. The Board is also in agreement with these clarified revisions made to the Records Request interpretations.

The Board appreciates the opportunity to provide comments as it relates to the proposed revisions and clarifications in the AICPA Code of Professional Ethics.

Sincerely,

Michael S. Massey, CPA President

Attachments

August 26, 2020

Records-request duties clarified in AICPA ethicsproposal

journalofaccountancy.com/news/2020/aug/aicpa-ethics-proposal-clarifies-records-request-duties.html

The responsibilities of AICPA members when responding to client requests for client-provided records would be clarified under a proposal that would amend the AICPA Code ofProfessional Conduct’s “Records Requests” interpretation.

The AICPA Professional Ethics Executive Committee (PEEC) proposed the changes to the“Records Requests” interpretation (ET §1.400.200) under the “Acts Discreditable Rule”(ET §1.400.001) in the AICPA Code of Professional Conduct .

Under the existing interpretation, client-provided records in the member’s custody orcontrol are required to be returned to the client upon request. But the interpretationpermits withholding these records if the client does not pay the member for the time andexpense the member charges to retrieve and copy the records.

The proposed interpretation would clarify that such records are only permitted to bewithheld if the member previously provided them to the client. With the interpretation,PEEC intends to clarify that withholding is not permitted when responding to a client’sinitial request for the records to be returned.

In addition, the proposal:

Would permit shipping fees to be treated similarly to copying and retrieval fees withrespect to responding to client requests for client-provided records.Would clarify that making member-prepared records or work products available to aclient (for example, available to be picked up or available in a portal) would satisfythe member’s ethical responsibility under the “Records Request” interpretation eventhough this could result in placing some responsibility on the client.Would require that a member provide member-prepared records on request to abeneficiary (the existing interpretation requires the beneficiary only be provided withthe member’s work products).

Comments can be made through Sept. 30 by emailing [email protected].

— Ken Tysiac ([email protected]) is the JofA’s editorial director.

1/1

https://www.journalofaccountancy.com/news/2020/aug/aicpa-ethics-proposal-clarifies-records-request-duties.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=27Aug2020

https://www.aicpa.org/content/dam/aicpa/interestareas/professionalethics/community/exposuredrafts/downloadabledocuments/2020/2020-april-exposure-draft.pdf

mailto:[email protected]

mailto:[email protected]

1 | Exposure draft — Proposed revised interpretation

Exposure draft

Proposed revised interpretation

Records Requests

AICPA Professional Ethics Division May 1, 2020

Comments are requested by September 30, 2020

Prepared by the AICPA Professional Ethics Executive Committee for comments from those interested in independence, behavioral, and technical standards matters. Please address comments to [email protected]


Copyright © 2020 by American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 Permission is granted to make copies of this work provided that such copies are for personal, intra-organizational, or educational use only and are not sold or disseminated and provided further that each copy

bears the following credit line: “Copyright © 2020 by the American Institute of Certified Public Accountants, Inc. Used with permission.”


May 1, 2020 This exposure draft contains an important proposal for review and comment by the AICPA’s membership and other interested parties regarding a pronouncement for possible adoption by the Professional Ethics Executive Committee (PEEC). The text and an explanation of the proposed pronouncement are included in this exposure draft. After the exposure period is concluded and PEEC has evaluated the comments, PEEC may decide to publish the revised interpretation. Your comments are an important part of the standard-setting process; please take this opportunity to comment. Responses must be received at the AICPA by September 30, 2020. All written replies to this exposure draft will become part of the public record of the AICPA and will be available at www.aicpa.org/peecprojects. PEEC will consider comments at its subsequent meetings. Please email comments to [email protected]. Sincerely,

Brian S. Lynch, Chair Professional Ethics Executive Committee

Toni Lee-Andrews, Director, CPA, PFS, CGMA Professional Ethics Division

https://www.aicpa.org/peecprojects


Professional Ethics Executive Committee (2019–2020)

Records Requests Task Force

Peggy Ullmann, Chair

Martin Levin

Jeff Lewis

George Dietz

Stephanie Saunders

Ethics division task force staff

April Sherman, CPA, CGMA, Manager

Aradhana Aggarwal, CPA, Manager

Brian S. Lynch, Chair Martin Levin

J. Coalter Baker Jeff Lewis

Chris Cahill William McKeown

Tom Campbell Jim Newhard

Robert E. Denham Stephanie Saunders

Anna Dourdourkas Lewis Sharpstone

Anika Heard Lisa Snyder

Kelly Hunter Peggy Ullmann

Sharon Jensen Doug Warren

Jennifer Kary Larry Wojcik


Contents

Page

Explanation of the proposed revisions ....................................................................... 6

Text of proposed revised interpretation “Records Requests” ................................. 7


Explanation of the proposed revisions

The Professional Ethics Executive Committee (PEEC) is exposing for comment revisions to the interpretation “Records Requests” (ET sec. 1.400.200)1 under the “Acts Discreditable Rule” (ET sec. 1.400.001). PEEC believes the proposed revisions will help members better understand their ethical responsibilities with respect to requests for records. Proposed revisions The extant interpretation requires that client-provided records2 in the member’s custody or control be returned to the client upon request (par. .06) but then permits withholding such records if the client does not pay for the time and expense the member charges to retrieve and copy client-provided records (par. .11). Though PEEC continues to agree that withholding for payment of these fees should be permitted, the proposal clarifies that it was PEEC’s intent to permit it only with respect to copies of client-provided records a member previously provided to the client. Withholding is not permitted when responding to a client’s initial request for these records to be returned. The proposed revisions to clarify PEEC’s intent are reflected in paragraphs .06 and .11 of this exposure draft. The extant interpretation is silent about whether a member can charge for shipping fees. PEEC believes the shipping fees should be treated similarly to copying and retrieval fees, as the shipping fees represent an additional cost of providing records to clients. Paragraphs .06 and .11a are revised to add shipping fees. The extant interpretation requires members to return or to provide member-prepared records and work products in certain situations. Questions have arisen about whether members would be in compliance with the interpretation if they made this information available to the client (for example, picked up, portal). PEEC believes making this information (as well as the member’s copy of client-provided records previously provided to the client) available to the client would satisfy the member’s ethical responsibility under this interpretation even though this could result in placing some responsibility on the client. Paragraphs .03, .04, .07, .08, .09, .10, .11 and .12 of this exposure draft are revised to reflect this position. The extant interpretation requires the provision of a member’s work products only to a beneficiary (paragraph .03). However, PEEC believes it inadvertently overlooked extending this requirement to member-prepared records and, as such, proposes adding member-prepared records to paragraph .03 to correct this oversight.

NASBA Prior to PEEC’s proposal, the National Association of State Boards of Accountancy (NASBA) surveyed state boards of accountancy regarding the boards’ rules related to the treatment of copying, retrieval, and shipping fees incurred by licensees in complying with records requests. Responses were varied among those boards that have not adopted the AICPA Code of Professional Conduct. Accordingly, PEEC made no revisions based upon the responses, as paragraph .05 of the extant interpretation already alerts members to their responsibility to comply with the rules of their respective state boards of accountancy when such rules are more restrictive.

Effective date PEEC believes that some members may need time to implement the proposed revisions. As such, PEEC recommends that the interpretation be effective 60 days after publication in the Journal of Accountancy.

Request for comments PEEC welcomes comments on all aspects of the proposed revisions, including the proposed effective date.

1 All ET sections can be found in AICPA Professional Standards. 2 Client-provided records are accounting or other records, including hardcopy and electronic reproductions of such records, belonging to the client that were provided to the member by, or on behalf of, the client.


Text of proposed revised interpretation “Records Requests”

(Additions appear in boldface italic and deletions in strikethrough.)

1.400.200 Records Requests

Terminology

.01 The following terms are defined here solely for use with this interpretation: a. A client includes current and former clients.b. A member means the member or the member’s firm.c. Client-provided records are accounting or other records, including hardcopy and

electronic reproductions of such records, belonging to the client that were provided tothe member by, or on behalf of, the client.

d. Member-prepared records are accounting or other records that the member was notspecifically engaged to prepare and that are not in the client’s books and records orare otherwise not available to the client, thus rendering the client’s financialinformation incomplete. Examples include adjusting, closing, combining, orconsolidating journal entries (including computations supporting such entries) andsupporting schedules and documents that the member proposed or prepared as partof an engagement (for example, an audit).

e. Member’s work products are deliverables set forth in the terms of the engagement,such as tax returns.

f. Working papers are all other items prepared solely for purposes of the engagementand include items prepared by the

i. member, such as audit programs, analytical review schedules, and statisticalsampling results and analyses.

ii. client at the request of the member and reflecting testing or other work doneby the member.

Applicability

.02 When a person or entity engages a member to perform professional services (engaging entity) with respect to or for the benefit of another person or entity, the member will be considered in compliance with the requirements of this interpretation related to client-provided records if the member returns these records to the person or entity that gave the records to the member.

.03 When an engaging entity engages a member to perform professional services for the benefit of another person or entity (beneficiary), the member will be considered in compliance with the requirements of this interpretation related to member-prepared records and a member’s work products if the member provides makes such work products records and work products available to the beneficiary. For example, if a company engages a member to perform personal tax services for the benefit of its executives, the member would be in compliance with the interpretation if the member provided made the tax returns available to the executives (see the “Confidential Client Information Rule” [1.700.001]).

.04 When an engaging entity engages a member to perform professional services with respect to another entity that is not the beneficiary of the professional services, absent an agreement stating otherwise, the member would be in compliance with the requirements of this interpretation related to a member’s work products if the member provided made such

http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod_def_client

http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod_def_member

http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod_def_firm


http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod_def_professional_services



http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod1.700.001




work products available to the engaging entity. For example, if a company engaged a member to value the assets of another company for a possible acquisition, absent an agreement stating otherwise, the member would be in compliance with this interpretation if the member provided made the valuation report available only to the engaging entity.

Interpretation

.05 Members must comply with the rules and regulations of authoritative regulatory bodies, such as the member’s state board(s) of accountancy, when the member performs services for a client and is subject to the rules and regulations of such regulatory bodyies. For example, a member’s state board(s) of accountancy may not permit a member to withhold certain records, even though fees are due to the member for the work performed. Failure to comply with the more restrictive provisions of the applicable regulatory body’s rules and regulations concerning the return of certain records would constitute a violation of this interpretation.

.06 The member should return client-provided records in the member’s custody or control to the client at the client’s request. When a client makes a request for client-provided records, the member should return those records in the member’s custody or control to the client. Such client-provided records cannot be withheld regardless of nonpayment of fees. Further, although the member may charge the client a reasonable fee for the time and expense incurred to retrieve, copy, and ship such records, the client-provided records may not be withheld or delayed due to non-payment of such fees.

.07 Unless a member and the client have agreed to the contrary, when a client makes a request for member-prepared records or a member’s work products that are in the member’s custody or control and that have not previously been provided to the client, the member should respond to the client’s request as follows:

a. The member should provide make available to the client member-prepared records relating to a completed and issued work product to the client, except that such records may be withheld if fees are due to the member for that specific work product.

b. Member’s work products should be provided made available to the client, except that such work products may be withheld

i. if fees are due to the member for the specific work product; ii. if the work product is incomplete; iii. if for purposes of complying with professional standards (for example,

withholding an audit report due to outstanding audit issues); or iv. if threatened or outstanding litigation exists concerning the engagement or

member’s work. .08 Once a member has complied with these requirements, he or she is under no ethical

obligation to a. comply with any subsequent requests to again provide make records or copies of

records described in paragraphs .03–.04 available to the client. However, if subsequent to complying with a request, a client experiences a loss of records due to a natural disaster or an act of war, the member should comply with an additional request to provide (or make available) such records.

b. retain records for periods that exceed applicable professional standards, state and federal statutes and regulations, and contractual agreements relating to the service performed. [Prior reference: paragraph .02 of ET section 501]

.09 A member who has provided (or made available) records to an individual designated or held out as the client’s representative, such as the general partner, majority shareholder,

http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod1.400.200.03


or spouse, is not obligated to provide or make such records available to other individuals associated with the client. [Prior reference: paragraphs .377–.378 of ET section 591]

.10 Working papers are the member’s property, and the member is not required to provide make such information available to the client. However, state and federal statutes and regulations and contractual agreements may impose additional requirements on the member.

.11 In fulfilling a request for client-provided records member-prepared records, or a member’s work products, or the member’s copy of client-provided records previously provided to the client (as referenced in paragraph .08), the member may

a. charge the client a reasonable fee for the time and expense incurred to retrieve and,copy and ship such records and require that the client pay the fee before themember provides makes the records available to the client.

b. provide make the requested records available in any format usable by the client.However, the member is not required to convert records that are not in electronicformat to electronic format. If the client requests records in a specific format and therecords are available in such format within the member’s custody and control, theclient’s request should be honored. In addition, the member is not required to providemake formulas available to the client with formulas, unless the formulas supportthe client’s underlying accounting or other records or the member was engaged toprovide make such formulas available as part of a completed work product.

c. make and retain copies of any records that the member returned or provided to theclient.

.12 A member who is required to return or provide make records available to the client should comply with the client’s request as soon as practicable but, absent extenuating circumstances, no later than 45 days after the request is made.

.13 The fact that the statutes of the state in which the member practices grant the member a lien on certain records in his or her custody or control does not relieve the member of his or her obligation to comply with this interpretation. [Prior reference: paragraph .02 of ET section 501]

.14 A member would be considered in violation of the “Acts Discreditable Rule” [1.400.001] if the member does not comply with the requirements of this interpretation.

http://pub.aicpa.org/codeofconduct/resourceseamlesslogin.aspx?prod=ethics&tdoc=et-cod&tptr=et-cod1.400.001

Board’s Current Rule – Effective 05/01/2017

21 NCAC 08N .0305 RETENTION OF CLIENT RECORDS (a) A CPA shall return client-provided records in the CPA’s custody or control to the client at theclient’s request. Client-provided records are accounting or other records, including hardcopy andelectronic reproductions of such records, belonging to the client that were provided to the CPAby, or on behalf of, the client.(b) Unless a CPA and the client have agreed to the contrary, when a client makes a request forCPA prepared records or a CPA’s work products that are in the CPA’s custody or control thathave not previously been provided to the client, the CPA shall respond to the client’s request asfollows:

(1) The CPA shall provide CPA prepared records relating to a completed and issuedwork product to the client, except that such records may be withheld if fees aredue to the CPA for that specific work product; and

(2) CPA’s work products shall be provided to the client, except that such workproducts may be withheld:(a) if fees are due to the CPA for the specific work product;(b) if the work product is incomplete;(c) if for purpose of complying with professional standards (for example,withholding (d) an audit report due to outstanding audit issues); or(e) if threatened or outstanding litigation exists concerning the engagement or

CPA’s work.(c) CPA prepared records are accounting or other records that the CPA was not specificallyengaged to prepare and that are not in the client’s books and records or are otherwise notavailable to the client, thus rendering the client’s financial information incomplete. Examplesinclude adjusting, closing, combining, or consolidating journal entries (including computationssupporting such entries) and supporting schedules and documents that the CPA proposed orprepared as part of an engagement, (for an example, an audit). CPA’s work products aredeliverables set forth in the terms of the engagement, such as tax returns.(d) Once a CPA has complied with these requirements, he or she shall not be under any furtherethical obligation to:

(1) comply with any subsequent requests to again provide records or copies of recordsdescribed in Paragraphs (a) and (b) of this Rule. If subsequent to complying witha request, a client experiences a loss of records due to a natural disaster, the CPAshall comply with an additional request to provide such records; and

(2) retain records for periods that exceed applicable professional standards, state andfederal statutes and regulations, and contractual agreements relating to the serviceperformed.

(e) A CPA who has provided records to an individual designated or held out as the client’srepresentative, such as the general partner, majority shareholder, or spouse, shall not be obligatedto provide such records to other individuals associated with the client.(f) Work papers shall be the CPA’s property, and the CPA is not required to provide suchinformation to the client. However, state and federal statutes and regulations and contractualagreements may impose additional requirements on the CPA.(g) In fulfilling a request for client provided records, CPA prepared records, or a CPA’s workproducts, the CPA may:

(1) charge the client a fee for the time and expense incurred to retrieve and copy suchrecords and require that the client pay the fee before the CPA provides the recordsto the client;

1

(2) provide the requested records in any format usable by the client. The CPA is notrequired to convert records that are not in electronic format to electronic format. Ifthe client requests records in a specific format and the records are available in suchformat within the CPA’s custody and control, the client’s request should behonored. In addition, the CPA is not required to provide the client with formulas,unless the formulas support the client’s underlying accounting or other records orthe CPA was engaged to provide such formulas as part of a completed workproduct; and

(3) make and retain copies of any records that the CPA returned or provided to theclient. (h) A CPA who is required to return or provide records to the client shall comply with the client’srequest as soon as practicable, but no later than 45 days after the request is made.

2

Board’s Previous Rule

21 NCAC 08N .0305 RETENTION OF CLIENT RECORDS (a) Return Upon Demand. A CPA shall return client records in his or her possession to the client after ademand is made for their return. The records shall be returned upon demand unless circumstances makesome delay reasonable in order to retrieve a closed file or to extract the CPA's work papers described inParagraph (f) of this Rule. If the records cannot be returned upon demand, the CPA shall immediatelynotify the client of the date the records will be returned. Nothing in this Rule shall be interpreted to requirea CPA to pay delivery costs when the records are returned to the client.(b) Who May Demand Client Records. If the client is a partnership, records shall be returned upon requestto any of its general partners. If the client is a limited partnership or a registered limited liabilitypartnership, records shall be returned upon request to its general partner(s) and the managing partner, orhis or her designated individual respectively. If the client is a corporation, records shall be returned uponrequest to its president. If the client is a limited liability company, records shall be returned upon requestto the manager. Joint records shall be returned upon request to any party to the record.(c) Return of Original Records. If the engagement is terminated prior to completion or the CPA's workproduct has neither been received nor paid for the by the client, the CPA shall be required to return onlythose records originally given to the CPA by the client.(d) Retention to Force Payment. A CPA shall not retain a client's records in order to force payment of anykind.(e) Work Papers Included in Client Records. Work papers are usually the CPA's property and need not besurrendered to the client. However, in some instances work papers may contain data that should bereflected in the client's books and records but for convenience have not been duplicated therein with theresult that the client's records are incomplete. In such instances, the portion of the work papers containingsuch data constitutes part of the client's records, and copies shall be given to the client along with the restof the client's records. Work papers considered part of the client's records include but are not limited to:

(1) worksheets in lieu of original entry (such as listings and distributions of cash receipts orcash disbursements on columnar work paper);

(2) worksheets in lieu of general ledger or subsidiary ledgers, such as accounts receivable, jobcost and equipment ledgers, or similar types of depreciation records;

(3) all adjusting and closing journal entries and supporting details not fully set forth in thejournal entry; and

(4) consolidating or combining journal entries and worksheets and supporting detail used inarriving at final figures incorporated in an end product such as financial statements or taxreturns.

(f) Work Papers Belonging to the CPA. Work papers developed by the CPA incident to the performance ofan engagement that do not result in changes to the client's records, or are not in themselves part of therecords ordinarily maintained by such clients, are the CPA's work papers and are not the property of theclient. For example, the CPA may make extensive analyses of inventory or other accounts as part of theselective audit procedures. These analyses are considered to be a part of the CPA's work papers, even if theanalyses have been prepared by client personnel at the request of the CPA. Only to the extent these analysesresult in changes to the client's records would the CPA be required to furnish the details from the workpapers in support of the journal entries recording the changes, unless the journal entries themselves containall necessary details.(g) Reasonable fees for Copies. Nothing in this Rule shall be construed to require the CPA to furnish a clientwith copies of the client's records already in the client's possession. However, if the client asserts that suchrecords have been lost, or are otherwise not in the client's possession, the CPA shall furnish copies of therecords and may charge a reasonable fee.(h) Retention of Work Product and Work Papers. A CPA shall ensure that the work product and the workpapers created in the performance of an engagement for a client are retained for at least of five years afterthe date of issuance of the work product unless the CPA is required by law to retain such records for alonger period.

><

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1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh NC 27605 • (919) 733-4222 • Fax (919) 733-4209 • nccpaboard.gov

North Carolina State Board of Certified Public Accountant Examiners

2021 Board Meeting Dates

Board Meeting Monday January 25 10:00 a.m. Raleigh

Board Meeting Monday February 22 10:00 a.m. Raleigh

Board Meeting Wednesday March 17 1:00 p.m. Raleigh

Board Meeting Monday April 19 10:00 a.m. Raleigh

Board Meeting Monday May 24 10:00 a.m. Raleigh

Board Meeting Monday June 28 10:00 a.m. Raleigh

Board Meeting Monday July 26 10:00 a.m. Raleigh

Board Meeting Monday August 23 10:00 a.m. Raleigh

Board Meeting Monday September 20 10:00 a.m. Raleigh

Board Meeting Monday October 18 10:00 a.m. Raleigh

Board Meeting Monday November 22 10:00 a.m. Raleigh

Board Meeting Monday December 13 10:00 a.m. Raleigh

08/12/2020

ITEM VI-A

http://www.nccpaboard.gov/

Org 2021 2020 2019 2018 2017Mth # # # # #

April 14 61 70 55 97May 59 70 77 58 85June 87 62 61 57 110July 71 92 66 38 74Aug 18 51 62 50 85Sept 0 54 48 59 83Oct 0 62 84 47 60Nov 0 58 82 79 104Dec 0 83 81 79 115Jan 0 111 91 131 129Feb 0 70 74 39 58March 0 41 45 66 67

Avg 50 68 70 63 89

Org 2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum


Exam Applications

Exam Applications

NC State Board of CPA ExaminersMonthly and Year-to-Date Operational Metrics

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ITEM VI-B

Re-Ex 2021 2020 2019 2018 2017Mth # # # # #


Avg 133 170 164 176 219

Re-Ex 2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum



Exam Applications

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Org 2021 2020 2019 2018 2017Mth # # # # #


Avg 19 48 49 47 54

Org 2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum



License Applications


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20

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60

80

100

120


Original CPA License Applications - Monthly

FY2021

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100

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Recp 2021 2020 2019 2018 2017Mth # # # # #


Avg 24 29 31 27 28

Recp 2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum





0

20

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Reciprocal CPA License Applications - Monthly

FY2021

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2021 2020 2019 2018 2017 2016Mth # # # # # #

April 3 7 12 7 3 18May 12 14 13 12 14 11June 8 25 7 16 8 17July 10 11 3 19 6 13Aug 14 6 23 22 14 11Sept 0 5 7 14 8 25Oct 0 11 10 23 9 13Nov 0 12 9 15 14 14Dec 0 16 11 15 30 22Jan 0 26 21 30 24 28Feb 0 11 22 18 18 16March 0 5 12 10 19 17

Avg 9 12 13 17 14 17

2021 2020 2019 2018 2017 2016Mth Sum Sum Sum Sum Sum Sum



Firm Registration

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5

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25

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Firm Registrations - Monthly

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Open 2021 2020 2019 2018 2017Mth # # # # #


Avg 21 26 38 23 31

Open 2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum



Prf Stds Cases

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Closed 2021 2020 2019 2018 2017 2016Mth # # # # # #


Avg 21 28 38 20 35 26

Closed 2021 2020 2019 2018 2017 2016Mth Sum Sum Sum Sum Sum Sum



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Prof Stds Closed Cases - Yr to Date

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2021 2020 2019 2018 2017Mth # # # # #


Avg 93 52 46 48 42

2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum



Inactive Applications

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Month Initial 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








Exam Applications Certificate Applications CPA Firm Registrations Professional Stds Cases Inactive

Month Initial 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




10Opt-outs

0% of recipients7Shares

August Newsletter from the NC CPA Board"NC State Board of CPA Examiners" <[email protected]> 5 groupsSent to 23,760 recipients on Aug 19, 2020 1:00 pm

this mailingcommunity avg

10MailingScore

43%Opens

10,289 opens36%Clicks

3,671 unique clicks100%Delivery

23,721 delivered39 bounced

66.5% Desktop

33.5% Mobile

0% AOL

4.4% AppleMail

30.9% Gmail

3.1% Outlook

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61.5% Unknown

OPENS BY DEVICE

OPENS BY CLIENT

CLICK ANALYSIS

North Carolina August 2020 NewsletterAugust Newsletter from the NC CPA BoardAug 19 2020 01:00:23 PM CDT

response totals as of Aug 25 2020 07:50:26 AM CDTtotal emails sent: 23760total received: 23721 99.80%total bounces: 39 0.20%

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Social sharing: 7

Shares via Email: 1Shares on Facebook: 3Shares on Twitter: 2Shares on Linked-In: 1

AnalyticsNC CPA Board website

All Web Site Data

Aug 1, 2020 - Aug 31, 2020

Jul 1, 2020 - Jul 31, 2020

% Change

Aug 1, 2020 - Aug 31, 2020

Jul 1, 2020 - Jul 31, 2020

% Change

Aug 1, 2020 - Aug 31, 2020

Jul 1, 2020 - Jul 31, 2020

% Change

Aug 1, 2020 - Aug 31, 2020

Language Users % Users

1. en-us

5,659 80.75%

6,799 82.51%

-16.77% -2.13%

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41 0.59%

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70.83% 100.87%

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34 0.49%

Audience Overview

Aug 1, 2020 - Aug 31, 2020Compare to: Jul 1, 2020 - Jul 31, 2020

Overview

Aug 1, 2020 - Aug 31, 2020

Jul 1, 2020 - Jul 31, 2020

Aug 1, 2020 - Aug 31, 2020: UsersJul 1, 2020 - Jul 31, 2020: Users

Aug 2 Aug 4 Aug 6 Aug 8 Aug 10 Aug 12 Aug 14 Aug 16 Aug 18 Aug 20 Aug 22 Aug 24 Aug 26 Aug 28 Aug 30

500500500

1,0001,0001,000

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New Users

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Sessions

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Number of Sessions per User

0.80%1.42 vs 1.41

Pageviews

-9.78%22,823 vs 25,296

Pages / Session

4.53%2.28 vs 2.18

Avg. Session Duration

3.56%00:02:35 vs 00:02:29

New Visitor Returning Visitor

29.1%

70.9%

31.5%

68.5%

All Users+0.00% Users

https://analytics.google.com/analytics/web/?utm_source=pdfReportLink#/report/visitors-overview/a61656745w96391266p100548466/_u.date00=20200801&_u.date01=20200831&_u.date10=20200701&_u.date11=20200731


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2,371(10.39%)

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3. Uniform CPA Examination Applicants – North Carolina State Board of CertifiedPublic Accountant Examiners

2,102(9.21%)

1,711(9.36%) 00:02:58

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1,316(7.20%)

00:01:26

5. License Applicants – North Carolina State Board of Certified Public AccountantExaminers

1,538(6.74%)

1,247(6.82%) 00:02:47

6. Search the Database – North Carolina State Board of Certified Public AccountantExaminers

1,443(6.32%)

1,322(7.23%) 00:03:28

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857(4.69%)

00:02:40

8. Applicants – North Carolina State Board of Certified Public Accountant Examiners 1,045(4.58%)

856(4.68%)

00:00:26

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576(2.52%)

486(2.66%) 00:03:43

Pageviews


1,0001,0001,000

2,0002,0002,000

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All Users100.00% Pageviews

https://analytics.google.com/analytics/web/?utm_source=pdfReportLink#/report/content-pages/a61656745w96391266p100548466/_u.date00=20200801&_u.date01=20200831&explorer-segmentExplorer.segmentId=analytics.pageTitle&explorer-table.plotKeys=%5B%5D


All Web Site Data

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49.99%(6,874)

127,007% of Total:

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200200200

400400400

© 2020 Google

All Users100.00% Clicks

https://analytics.google.com/analytics/web/?utm_source=pdfReportLink#/report/acquisition-sc-queries/a61656745w96391266p100548466/_u.date00=20200801&_u.date01=20200831

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2.5

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7.5

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12.5

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27engagements

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82clicks

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2.5

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2435

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5

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20

EXECUTIVE STAFF REPORT AUGUST 2020

Employment Anniversary: August 1 marked the anniversary of David joining the Board staff in 2012. Thank you, David, for your service to the Board.

NC A&T State University Presentation: David met via Zoom with NC A&T State University Master of Accountancy students on August 5. The meeting topic was “Aspects of the Uniform CPA Examination.”

Monthly Meeting with NCACPA: On August 6, Bob and David met via Zoom with the NCACPA’s Sharon Bryson and Mark Soticheck.

Succession Planning Task Force Meeting: David and Bob participated in the Joint Task Force on Succession Planning Zoom meeting on August 6.

Unconscious Bias Webinar: On August 10, the Executive Staff provided staff members with the opportunity to watch a recorded webinar on unconscious/implicit bias. By the end of August, about half of the staff members had viewed the presentation.

Professional Ethics Executive Committee (PEEC) Meeting: Bob attended the August 11 Zoom meeting of the PEEC.

NCACPA Board of Directors Meeting: On August 12, Bob and David participated in the Zoom meeting of the NCACPA Board of Directors.

AICPA Peer Review Committee Meeting: David participated in the Zoom meeting of the AICPA Peer Review Committee on August 20.

NC Bar Administrative Law Council. Frank attended the August 20 meeting of the Administrative Law Council. He was appointed Chair of the CLE Committee.

CLEAR Webinar: Lisa attended the CLEAR webinar, “Public Engagement: Informing and Influencing in the Public Interest,” on August 20.

National Society of Accountants: On August 27, Bob attended the annual meeting of the National Society of Accountants, during which Curt Lee was sworn in as the 2020-2021 Society President. Curt lives in Raleigh and, for many years, regularly attended our Board meetings as the Legislative Liaison for the NC Society of Accountants.

ITEM VI-C

public session agenda north carolina state board of …€¦ · public session minutes august 17,...

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