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PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS

MAY 18, 2020 10:00 A.M.

VIA CONFERENCE CALL 1101 OBERLIN ROAD

RALEIGH, NC

I. Administrative ItemsA. Call to Order

In accordance with North Carolina General Statute 163A-159, 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.

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

1. Financial Statements for April 2020 (ACTION)2. Proposed 2020-2021 Budget (ACTION)

II. Legislative & Rule-Making ItemsA. Senate Bill 704 (FYI)

III. National Organization ItemsA. NASBA Extension of CPA Exam Notices to Schedule (ACTION)B. NASBA Extension of CPA Exam Candidate Grade Credits (ACTION)C. NASBA Virtual Eastern Regional Meeting June 10-11, 2020 (FYI)

IV. State & Local Organization ItemsA. Extensions to Complete AICPA Peer Reviews (FYI)B. AICPA Peer Review Oversight Visit Report (FYI)

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

VI. Executive Staff and Legal Counsel ReportA. Board Operations Report (FYI)B. Strategic Planning (FYI)C. Operational Metrics (FYI)D. Executive Staff Report (FYI)

VII. Public Comments

VIII. Closed Session

IX. Adjournment

PUBLIC SESSION MINUTES North Carolina State Board of CPA Examiners

April 20, 2020 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 Art M. Winstead, Jr., CPA (all by telephone).

STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy Director; Frank Trainor, Esq., Staff Attorney; and Noel L. Allen, Esq., Legal Counsel (by telephone).

GUESTS: Sharon Bryson, CEO, NCACPA; Mark Soticheck, CPA, COO, NCACPA; and Kelli Knoble, CPA, Chair, NCACPA (all by telephone).

CALL TO ORDER: President Massey called the meeting to order at 10:00 a.m.

MINUTES: The minutes of the March 17, 2020, meeting were approved as submitted.

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

NATIONAL ORGANIZATION ITEMS: Messrs. Winstead and G. Massey moved to place Mr. Baldwin’s name in nomination for the Middle Atlantic Region of NASBA representative on the NASBA Nominating Committee. Motion passed. Messrs. G. Massey and Baldwin moved to place Mr. Winstead’s name in nomination for a NASBA Board of Director-at-Large position. Motion passed.

STATE & LOCAL ORGANIZATIONS: Ms. Bryson informed the Board that the NCACPA’s June 18, 2020, Board meeting and the CPA Inauguration in Winston-Salem are canceled. The June 18, 2020, Board meeting will be a conference call.

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

Case No. C2018412 - Close the case without prejudice.

Case No. C2019289 - Close the case without prejudice.

Case No. C2019312 - Close the case without prejudice with a Letter of Warning.

Case Nos. C2019317-1/2 - Close the cases without prejudice.

ITEM I-D

Public Session Minutes April 20, 2020

Page 2

Case No. C2019330 - Close the case without prejudice. Case No. C2019343 - Close the case without prejudice with a Letter of Warning. REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE: Mr. G. Massey moved, and the Board approved the following recommendations of the Committee: Original Certificate Applications - The Committee recommended that the Board approve the following: Zachary Walker Ray Anderson William C. Bauer Ryan Wade Brown Carlton Edward Bunn Eric Gregory Barnett Chuchu Xu Chatman Jillian Elizabeth Davis

Matthew McLean Ludwig Rachel Marie Reinker Sandra Kay Richards Raghav Madduri Reddy Mary Catherine Roberts Elizabeth Sharon Whelan

Staff reviewed and recommended approval of the original application submitted by Savannah Renee Lassiter. Ms. Lassiter to disclose pertinent information with her Exam application but provided it with her certificate application. Staff recommended approval of the application with a one-year probationary period. The Committee recommended that the Board approve the staff recommendation. Reciprocal Certificate Applications - The Committee recommended that the Board approve the following: Shawn P. Adamo Mary Beth Antcliff Scott Foster Armstrong Jonathan David Austin Stephen Christopher Arber Sharon B. Bell David Michael Boyd Randeep Singh Brar Mark Stephen Bryant Stephanie Marie Cohen Stephen Michael Dille Michele Ann DiPaolo Christopher Michael Doughty Megan Wallenhorst Druckery Michael Steven George Thomas J. Geraghty, Jr. Robert James Gluck Joseph Larry Griffin, IV

Tracy Allison Hammond Elizabeth D. Hattaway Ann Sweeney Hawkins Maurice Hawkins Wei He Brittany Nicole Heitkamp Jason Bernard Michael Hopkins Mark Edward Huebeler Nadia Pasicznyk Humphrey Marla Goldman Kochelek Cody Dane Kriechenbaum Christine Elizabeth LaBarbera Michael Joseph LaCalamito Danny Lanier, Jr. Bryan Christopher Laya Brittani Nicole Maletta Jakub Waldemar Malecki Stephen John Marquardt

Public Session Minutes April 20, 2020

Page 3

Matthew Scott McGuire Anne Elaine Mcloughlin Ryan Matthew McLean Suneela Molagavalli Gregory Edward Morrow Lauren Ann Nichols Thomas Joseph O’Hara, Jr. James Richard Pokorny Luke Wesley Robertson Neil Jay Rosenberg Jason Arthur Rothenburger

Nicole Marie Scarborough Jian Shen Hyun min Shin Patricia Pitts Spitz Debra Michelle Starr Brenton James Tagg Alex Kittrell Vaughn Dennis Marlowe Vaughn, Jr. Yijing Teng Wyant Matthew Oliver Young Yidi Zhou

Reissuance of New Certificate - The Committee recommended that the Board approve the application for reissuance of a new certificate submitted by Chrissey Michelle Thomas, #39900. PERSONNEL COMMITTEE: Ms. Taylor reported that the Personnel Committee met and made recommendations for all staff except Messrs. Brooks and Nance. Ms. Taylor and Mr. G. Massey moved to approve the Committee’s recommendations. Motion passed. EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: The Executive staff provided the monthly operational metrics and the Executive Staff Report. ADJOURNMENT: Messrs. Winstead and Baldwin moved to adjourn the meeting at 10:45 a.m. Motion passed. Respectfully submitted: Attested to by: Robert N. Brooks Michael S. Massey, CPA Executive Director President

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2019

SESSION LAW 2020-3

SENATE BILL 704

*S704-v-6*

AN ACT TO PROVIDE AID TO NORTH CAROLINIANS IN RESPONSE TO THE

CORONAVIRUS DISEASE 2019 (COVID-19) CRISIS.

The General Assembly of North Carolina enacts:

PART I. ECONOMIC SUPPORT

WAIVE ACCRUAL OF INTEREST ON DEFERRED PAYMENT OF CORPORATE

INCOME AND FRANCHISE TAX AND INDIVIDUAL INCOME TAX AND EXTEND

CERTAIN TAX-RELATED DEADLINES

SECTION 1.1.(a) Interest Waiver. – As a result of the COVID-19 outbreak, the

Secretary of Revenue has extended the franchise, corporate income, and individual income tax

payment deadline from April 15, 2020, to July 15, 2020, and pursuant to G.S. 105-249.2, the

Secretary will not assess a penalty for failure to file a return or pay a tax due as long as the return

is filed and the tax due is paid by July 15, 2020. Notwithstanding G.S. 105-241.21(b), the

Secretary of Revenue shall also waive the accrual of interest from April 15, 2020, through July

15, 2020, on an underpayment of tax imposed on a franchise, corporate income, or individual

income tax return, including a partnership and estate and trust tax return, due from April 15,

2020, through July 15, 2020. The relief from accrual of interest from April 15, 2020, through

July 15, 2020, also includes interest imposed pursuant to G.S. 105-163.15 and G.S. 105-163.41

for payments due on or before July 15, 2020.

SECTION 1.1.(b) Refund Request. – For franchise, corporate income, and

individual income tax, the statute of limitations for obtaining a refund is extended to July 15,

2020, for refund claims for which the statute of limitations to seek a refund expires on or after

April 15, 2020, and before July 15, 2020.

SECTION 1.1.(c) Time-Sensitive Actions. – Certain actions required to be taken by

a taxpayer on or after April 1, 2020, and before July 15, 2020, will be considered timely if the

request or petition is filed on or before July 15, 2020. This subsection applies to requests for

Departmental review under G.S. 105-241.11, petitions for a contested case hearing at the Office

of Administrative Hearings under Article 3 of Chapter 150B of the General Statutes and

G.S. 105-241.15, and petitions for judicial review under Article 4 of Chapter 150B of the General

Statutes and G.S. 105-241.16.

SECTION 1.1.(d) This section is effective when it becomes law.

FLEXIBILITY TO ADMINISTER UNEMPLOYMENT COMPENSATION AND SUTA

TAX CREDIT

SECTION 1.2.(a) Chapter 96 of the General Statutes is amended by adding a new

section to read:

"§ 96-14.15. Emergency unemployment benefits and tax credit to respond to the

coronavirus emergency of 2020.

(a) Benefits Payable. – Unemployment benefits are payable in response to the

coronavirus emergency in any of the following circumstances:

ITEM II-A

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Session Law 2020-3 Senate Bill 704

SECTION 4.36.(a) Section 2(b) of S.L. 2019-194 reads as rewritten:

"SECTION 2.(b) G.S. 20-280.5(e) and (f), as enacted by this section, become effective July

1, 2020. September 1, 2020. The remainder of this section becomes effective October 1, 2019."

SECTION 4.36.(b) This section is effective when it becomes law.

EXTEND THE JOINT LEGISLATIVE STUDY COMMITTEE ON SMALL BUSINESS

RETIREMENT OPTIONS

SECTION 4.37.(a) Section 5 of S.L. 2019-205 reads as rewritten:

"SECTION 5. The Committee shall report its interim findings and recommendations,

including any recommended legislation, to the Speaker of the House of Representatives, the

President Pro Tempore of the Senate, and the Fiscal Research Division no later than March 31,

2020. The Committee shall report its final findings and recommendations, including any

recommended legislation, to the Speaker of the House of Representatives, the President Pro

Tempore of the Senate, and the Fiscal Research Division no later than December 1, 2020. The

Committee shall terminate upon submission of the final report or March 31, 2020, August 1,

2020, whichever occurs first."

SECTION 4.37.(b) This section is effective retroactively to March 31, 2020.

AUTHORIZE STATE AGENCIES TO EXERCISE REGULATORY FLEXIBILITY

DURING THE CORONAVIRUS EMERGENCY IN ORDER TO PROTECT THE

ECONOMIC WELL-BEING OF THE CITIZENS AND BUSINESSES OF THE STATE

SECTION 4.38.(a) For purposes of this section, the following definitions apply:

(1) "Coronavirus" has the same meaning as defined in Section 506 of the

Coronavirus Preparedness and Response Supplemental Appropriations Act,

2020.

(2) "Coronavirus emergency" means the period from March 10, 2020, through the

date the Governor signs an executive order rescinding Executive Order No.

116, Declaration of a State of Emergency to Coordinate Response and

Protective Actions to Prevent the Spread of COVID-19.

(3) "State agency" means an agency or an officer in the executive branch of the

government of this State and includes the Council of State, the Governor's

Office, a board, a commission, a department, a division, a council, and any

other unit of government in the executive branch. "State agency" does not

include the Division of Employment Security of the Department of

Commerce, the Department of Health and Human Services, the State Board

of Education, the Department of Public Instruction, The University of North

Carolina, the State Board of Community Colleges, or the State Board of

Elections.

SECTION 4.38.(b) Notwithstanding any other provision of State law, if a State

agency determines that, due to the impacts of the coronavirus, it is in the public interest, including

the public health, safety, and welfare and the economic well-being of the citizens and businesses

of the State, the agency shall:

(1) Delay the collection, or modify the method of collection, of any fees, fines, or

late payments assessed by the agency under its statutes, including the accrual

of interest associated with any fees, fines, or late payments.

(2) Delay the renewal dates of permits, licenses, and other similar certifications,

registrations, and authorizations issued by the agency pursuant to its statutes.

(3) Delay or modify any educational or examination requirements implemented

by the agency pursuant to its statutes.

SECTION 4.38.(c) No later than October 1, 2020, each State agency shall report to

the Joint Legislative Administrative Procedure Oversight Committee, the Joint Legislative

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Senate Bill 704 Session Law 2020-3 Page 67

Commission on Governmental Operations, and the Office of State Budget and Management on

its specific efforts to exercise regulatory flexibility under this section.

SECTION 4.38.(d) State agencies shall exercise the authority granted pursuant to

this section to the maximum extent practicable in order to protect the economic well-being of the

citizens and businesses of the State, while also continuing to protect public health, safety, and

welfare.

SECTION 4.38.(e) State agencies may adopt emergency rules for the

implementation of this section in accordance with G.S. 150B-21.1A. Notwithstanding

G.S. 150B-21.1A(a), an agency shall not commence the adoption of temporary rules pursuant to

this section. Notwithstanding G.S. 150B-21.1A(d)(4), an emergency rule adopted pursuant to this

section shall expire August 1, 2020.

SECTION 4.38.(f) This section is effective retroactively to March 10, 2020.

Subsections (a), (b), (d), and (e) of this section expire August 1, 2020.

AUTHORIZE EXTENSION OF TRAINING AND CERTIFICATION OF LAW

ENFORCEMENT OFFICERS BY FORENSIC TESTS FOR ALCOHOL BRANCH

SECTION 4.39.(a) The Forensic Tests for Alcohol Branch of the Department of

Health and Human Services (Branch) may delay or modify any educational or examination

requirements for recertification of law enforcement officers. For any certification issued prior to

March 10, 2020, the Branch may extend that certification no later than December 31, 2020, if the

educational or examination requirements associated with renewal or recertification are delayed

in accordance with this section.

SECTION 4.39.(b) This section is effective retroactively to March 10, 2020, and

expires January 1, 2021.

EXTEND CERTAIN LOCAL GOVERNMENT APPROVALS AFFECTING THE

DEVELOPMENT OF REAL PROPERTY WITHIN THE STATE

SECTION 4.40.(a) Definitions. – As used in this section, the following definitions

apply:

(1) Development approval. – Any of the following approvals issued by any unit

of local government, regardless of the form of the approval, that are for the

development of land:

a. Any approval of an erosion and sedimentation control plan granted by

a local government under Article 4 of Chapter 113A of the General

Statutes.

b. Any building permit issued under Article 9 of Chapter 143 of the

General Statutes.

c. Any approval by a county of sketch plans, preliminary plats, plats

regarding a subdivision of land, a site-specific development plan or a

phased development plan, a development permit, a development

agreement, or a building permit under Article 18 of Chapter 153A of

the General Statutes.

d. Any approval by a city of sketch plans, preliminary plats, plats

regarding a subdivision of land, a site-specific development plan or a

phased development plan, a development permit, a development

agreement, or a building permit under Article 19 of Chapter 160A of


e. Any certificate of appropriateness issued by a preservation

commission of a city under Part 3C of Article 19 of Chapter 160A of


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Session Law 2020-3 Senate Bill 704

SECTION 6. Except as otherwise provided, this act is effective when it becomes

law. If House Bill 1043, 2019 Regular Session, is vetoed, this act is repealed. If the veto of House

Bill 1043, 2019 Regular Session, is overridden, this act is reenacted.

In the General Assembly read three times and ratified this the 2nd day of May, 2020.

s/ Philip E. Berger

President Pro Tempore of the Senate

s/ Tim Moore

Speaker of the House of Representatives

s/ Roy Cooper

Governor

Approved 11:45 a.m. this 4th day of May, 2020

Jurisdiction NTS Extensions Credit Extensions

AKNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020

Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020

ALNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


ARNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

Extending 18-month credit window for anyone who has credit expiring after March 31, 2020 for the length of time Prometric centers were closed in Arkansas plus 30 days which is 75 days.

AZNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


CANTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

All with credit expiring April 1, 2020 through June 30, 2020 will be extended until September 30, 2020

CONTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020

All with credit expiring April 1, 2020 through June 30, 2020 will be extended for a period of 90 days.

CTNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


DCNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


DENTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

FLNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

All with credit expiring April 1, 2020 through June 30, 2020 will be extended until September 30, 2020

GANTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


GUNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


HINTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020

Board meets June 2020 to discuss extending credit expiration dates

IANTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020

All with credit expiring April 1, 2020 through June 30, 2020 will be extended for a period of 90 days. Board will meet at the end of May to discuss extensions until December 31, 2020

ITEM III-A & ITEM III-B

ID

On April 28, 2020 the Idaho Board made a Proclamation thathas already been sent to candidate says that Board staff willbe providing 90-180 extensions as needed with anyextensions beyond 180 days requiring board ratificationunless this provision is granted a continuance after theBoard meets on June 4, 2020 and/or July 16, 2020. ThisProclamation is in effect through the Governor's currentOrders relating to COVID-19 or any further Order from theGovernor.

On April 28, 2020 the Idaho Board made a Proclamationalready sent to candidates that Board Staff has the authorityto grant credit extensions for exams passed that are expiringdue to a COVID related matter, including but not limited toillness, the closure of a testing site or the unavailability ofseats in an open site in 90 increments. This Proclamation isin effect through the Governor's current Orders relating toCOVID-19 or any further Order from the Governor.

ILNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


INNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

Board will review requests for credit extensions on a case-by-case basis.

KSNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


KYNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020


LANTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020


MANTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

All credit expiring April 1, 2020 through June 30, 2020 will be extended by 90 days.

MDNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

MENTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

MINTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

MNNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2010


MONTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020

MSNTS with expiration dates of April 1, 2020 through December 30, 2020 will extended until December 31, 2020


MTNTS with expiration dates of April 1, 2020 through December 30, 2020 will extended until December 31, 2020


SEE NOTE P.

4

NCNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020


NDNTS with expiration dates of April 1, 2020 through December 30, 2020 will extended until December 31, 2020


NENTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

NHNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

Board has granted 120 day extensions for parts passed prior to March 17, 2020 - order expires July 14, 2020

NJNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

All credit expiring April 1, 2020 through June 30, 2020 will be extended 90 days.

NMNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


NVNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


NYNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020

Exam credit expired from April 1, 2020 through September 30, 2020 be granted an extension until December 31, 2020. Candidates do not need to contact the Department as the extension will be granted automatically.

OHNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

OKNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020

All credit expiring April 1, 2020 through December 30, 2020 will be extended until December 31, 2020

ORNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

PANTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020

Due to the COVID-19 emergency disaster declaration signed by the Governor on March 6, 2020, a waiver was granted of the requirement that CPA candidates must complete all parts of the CPA examination within an 18-month period. Candidates whose exam credits expire during the time of the emergency declaration will be granted an extension which lasts for the duration of the emergency plus an additional 180 days from the end of the emergency. This exam credit extension replaces the 90 day extension that was recently granted to CPA candidates by way of letter from the Board.

PRNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


SEE NOTE P. 4

RINTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


SCNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020

The board will meet to determine how to handle requests for credit extensions

SDNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020


TNNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


TXNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


UTNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


VANTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


VINTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

All credit expiring April 1, 2020 through June 30, 2020 will be extended 90 days.

VTNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

WANTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


WINTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

anyone who had credit that expired beginning 4/9/2020 will be given 24 months from their expiration date. If the public health emergency ends, it would go back to the 18 months.

WVNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020


WYNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020

All credit expiring April 1, 2020 through June 30, 2020 will be extended by 90 days

ID - On April 28, 2020, the Idaho Board made a Proclamation that was sent to candidates stating that any individual who has a payment coupon that they are no able to pay within 90 days due to a COVID related reason, Board Staff has the authority to approve an extension of another 90 days for payment without having the applicant submit anotherapplication. This Proclamation is in effect through the Governor's current Orders relating to COVID-19 or any further Order from the Governor.

NY - The State Board has also recommended that NY jurisdiction exam candidates who were impacted in Quarter 1 from January 2020 through March 31, 2020, due to COVID-19, will be assessed on a case-by-case basis. Candidates impacted during the January to March time period, need to contact the Board Office at [email protected] with their full, legal name, jurisdiction and candidate ID, and provide an explanation of how they were impacted in Quarter 1 (i.e., could not travel from an international location, test center closed, etc.). If approved, candidates will be granted an extension until December 31, 2020, for those applicable exam sections.

WY - Board will meet May 19 to determine if further extensions will be granted

SEE NOTE BELOW

Initial 2021 2020 2019 2018 2017Mth # # # # #

April 14 61 70 55 97May 0 70 77 58 85June 0 62 61 57 110July 0 92 66 38 74Aug 0 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 14 68 70 63 89

Initial 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

0

20

40

60

80

100

120

April May June July Aug Sept Oct Nov Dec Jan Feb March

Initial Exam Applications - Monthly

FY2021

FY2020

FY2019

0

100

200

300

400

500

600

700

800

900


Initial Exam Applications - Yr to Date

FY2021

FY2020

FY2019

ITEM VI-C

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


Avg 84 170 164 176 219

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



Exam Applications

Exam Applications

0

50

100

150

200

250


Re-Exam Applications - Monthly

FY2021

FY2020

FY2019

0

500

1000

1500

2000

2500


Re-Exam Applications - Yr to Date

FY2021

FY2020

FY2019

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


Avg 14 48 49 47 54

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



License Applications


0

20

40

60

80

100

120


Original CPA License Applications - Monthly

FY2021

FY2020

FY2019

0

100

200

300

400

500

600

700


Original CPA License Applications - Yr to Date

FY2021

FY2020

FY2019

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


Avg 57 29 31 27 28

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





0

20

40

60

80

100

120


Reciprocal CPA License Applications - Monthly

FY2021

FY2020

FY2019

0

50

100

150

200

250

300

350

400


Reciprocal CPA License Applications - Yr to Date

FY2021

FY2020

FY2019

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

April 3 7 12 7 3 18May 0 14 13 12 14 11June 0 25 7 16 8 17July 0 11 3 19 6 13Aug 0 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 3 12 13 17 14 17

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



Firm Registration

Firm Registration

0

5

10

15

20

25

30


Firm Registrations - Monthly

FY2021

FY2020

FY2019

0

20

40

60

80

100

120

140

160


Firm Registrations - Yr to Date

FY2021

FY2020

FY2019

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


Avg 1 26 38 23 31

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



Prf Stds Cases

Prf Stds Cases

0

10

20

30

40

50

60

70

80

90

100


Prof Stds Open Cases - Monthly

FY2021

FY2020

FY2019

0

50

100

150

200

250

300

350

400

450

500


Prof Stds Open Cases - Yr to Date

FY2021

FY2020

FY2019

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


Avg 18 28 38 20 35 26

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



Prf Stds Cases

Prf Stds Cases

0

10

20

30

40

50

60

70

80


Prof Stds Closed Cases - Monthly

FY2021

FY2020

FY2019

0

50

100

150

200

250

300

350

400

450

500


Prof Stds Closed Cases - Yr to Date

FY2021

FY2020

FY2019

2021 2020 2019 2018 2017Mth # # # # #


Avg 17 52 46 48 42

2021 2020 2019 2018 2017Mth Sum Sum Sum Sum Sum



Inactive Applications

Inactive Applications

0

50

100

150

200

250


Inactive CPA Applications - Monthly

FY2021

FY2020

FY2019

0

100

200

300

400

500

600

700


Inactive CPA Applications - Yr to Date

FY2021

FY2020

FY2019

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




12Opt-outs

0% of recipients28Shares

April Newsletter from the NC CPA Board"NC State Board of CPA Examiners" <[email protected]>4 groups and 3 individuals Sent to 24,159 recipients on Apr 24, 2020 8:00 am

this mailingcommunity avg

10MailingScore

44%Opens

10,551 opens40%Clicks

4,190 unique clicks100%Delivery

24,040 delivered120 bounced

66.9% Desktop

33.1% Mobile

0% AOL

4.3% AppleMail

27.1% Gmail

4.0% Outlook

0% Outlook.com

0.0% Yahoo! Mail

64.6% Unknown

OPENS BY DEVICE

OPENS BY CLIENT

CLICK ANALYSIS

53 Hard Bounces

North Carolina April 2020April Newsletter from the NC CPA BoardApr 24 2020 08:00:29 AM CDT

response totals as of Apr 30 2020 01:08:59 PM CDTtotal emails sent: 24159total received: 24040 99.50%total bounces: (53 Hard) 119 0.50%

People who opened it: 10552 43.89%Total Clicks: 11763 111.50%People who opted out: 12 0.05%New people who signed up: 0 0.00%

Clicks on links:link 1: .jpg - (https://nccpaboard.gov/): 77 0.65%link 2: .jpg - (https://nccpaboard.gov/wp-content/uploads/2020/04/04-22-2020-Activity-Review.pdf): 1136 9.66%link 3: .pdf - (https://nccpaboard.gov/wp-content/uploads/2020/04/04-22-2020-Activity-Review.pdf): 3 0.03%link 4: nccpaboard.gov - (https://nccpaboard.gov/): 28 0.24%link 5: VIEW THE APRIL 2020 EDITION - (https://nccpaboard.gov/wp-content/uploads/2020/04/04-22-2020-Activity-Review.pdf): 10333 87.84%link 6: website - (http://nccpaboard.gov/welcome/activity-review/): 186 1.58%

Social sharing: 28

Shares via Email: 8Shares on Facebook: 7Shares on Twitter: 10Shares on Linked-In: 3

AnalyticsNC CPA Board website

All Web Site Data

Apr 1, 2020 - Apr 30, 2020

Mar 1, 2020 - Mar 31, 2020

% Change

Apr 1, 2020 - Apr 30, 2020

Mar 1, 2020 - Mar 31, 2020

% Change

Apr 1, 2020 - Apr 30, 2020

Mar 1, 2020 - Mar 31, 2020

% Change

Apr 1, 2020 - Apr 30, 2020

Language Users % Users

1. en-us

6,970 95.17%

5,930 97.02%

17.54% -1.91%

2. en

234 3.19%

24 0.39%

875.00% 713.65%

3. zh-cn

44 0.60%

92 1.51%

-52.17% -60.09%

4. en-gb

28 0.38%

Audience Overview

Apr 1, 2020 - Apr 30, 2020Compare to: Mar 1, 2020 - Mar 31, 2020

Overview

Apr 1, 2020 - Apr 30, 2020

Mar 1, 2020 - Mar 31, 2020

Apr 1, 2020 - Apr 30, 2020: UsersMar 1, 2020 - Mar 31, 2020: Users

… Apr 3 Apr 5 Apr 7 Apr 9 Apr 11 Apr 13 Apr 15 Apr 17 Apr 19 Apr 21 Apr 23 Apr 25 Apr 27 Apr 29 May 1

500500500

1,0001,0001,000

Users

18.59%7,349 vs 6,197

New Users

21.67%6,166 vs 5,068

Sessions

19.69%10,450 vs 8,731

Number of Sessions per User

0.93%1.42 vs 1.41

Pageviews

46.82%29,770 vs 20,277

Pages / Session

22.67%2.85 vs 2.32

Avg. Session Duration

11.98%00:02:58 vs 00:02:39

New Visitor Returning Visitor

27.1%

72.9%

26.7%

73.3%

All Users+0.00% Users

https://analytics.google.com/analytics/web/?utm_source=pdfReportLink#/report/visitors-overview/a61656745w96391266p100548466/_u.date00=20200401&_u.date01=20200430&_u.date10=20200301&_u.date11=20200331/

0Opt-outs

0% of recipients14Shares

It's Time to Renew Your NC CPA License"NC State Board of CPA Examiners" <[email protected]>1 group and 5 individuals Sent to 21,134 recipients on May 1, 2020 4:00 pm

this mailingcommunity avg

10MailingScore

55%Opens

11,716 opens25%Clicks

2,921 unique clicks100%Delivery

21,115 delivered20 bounced

64.9% Desktop

35.1% Mobile

0% AOL

4.4% AppleMail

18.1% Gmail

4.7% Outlook

0% Outlook.com

0% Yahoo! Mail

72.8% Unknown

OPENS BY DEVICE

OPENS BY CLIENT

CLICK ANALYSIS

6 hard bounces

North Carolina Renewal Email - 2020It's Time to Renew Your NC CPA LicenseMay 01 2020 04:00:27 PM CDT

response totals as of May 08 2020 08:48:17 AM CDTtotal emails sent: 21134total received: 21115 99.90%total bounces: (6 hard bounces) 19 0.10%People who opened it: 11717 55.49%Total Clicks: 5340 45.60%People who opted out: 0 0.00%New people who signed up: 0 0.00%

Clicks on links:link 1: 21 NCAC 08G .0404, Requirements for CPE Credit 120 2.25%link 2: 21 NCAC 08G .0406 7 0.13%link 3: Activity Review 6 0.11%link 4: April issue of the Activity Review 605 11.33%link 5: Board's online licensee database 154 2.88%link 6: CPE Rules for 2020-2021 Certificate Renewal 738 13.82%link 7: CPE sponsor registered with the National Association of State Boards of Accountancy 44 0.82%link 8: Employee Fair Classification Act (EFCA) Public Notice Statement 34 0.64%link 9: extension (to complete CPE) 28 0.52%link 10: (image of renewal postcard) 336 6.29%link 11: https://nccpaboard.gov 4 0.07%link 12: nccpaboard.gov 3159 59.16%link 13: nccpaboard.gov 30 0.56%link 14: NC Gen. Stat. Chapter 143, Article 82 11 0.21%link 15: NC Industrial Commission's website 9 0.17%link 16: request inactive status 55 1.03%

Social sharing: 14Shares via Email: 3Shares on Facebook: 4Shares on Twitter: 5Shares on Linked-In: 2

EXECUTIVE STAFF REPORT April 2020

Service to the Board: Alice and Bob began their employment with the Board in April 1986. Thank you for your 34 years of service to the Board.

AICPA Peer Review Conference Call: Bob and David participated in a conference call meeting of the AICPA Peer Review Board on April 2.

Breakfast Meeting: On April 8, David and Bob had a conference call meeting with the NCACPA’s Sharon Bryson and Mark Soticheck.

NASBA CBT Examination Admin Committee: Bob participated in a conference call meeting of the Committee on April 9.

NASBA Executive Directors Conference Call: On April 16, Bob participated in a conference call meeting with other board of accountancy Executive Directors.

NC Licensing Board Retirement Plan: Bob and David participated in the quarterly meeting Investment Committee on April 30.

ITEM VI-D

public session agenda north carolina state board of … · public session minutes north carolina...

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