Robert L. Kilby has completed writing the CPA Auditing Exam for the

American Institute of Certified Public Accountants (AICPA)

Contributing Writer: Nasah Pankeu (npankeu@yahoo.com)

Robert L. Kilby has completed another exam writing project for the American Institute of Certified Public Accountants

(AICPA). The exam writing took place in the United States during the months of November, December 2011, and

January 2012. Ironically, none of the advocacy and tabloid media in Liberia that published articles misrepresenting

Kilby’s academic credentials and misinforming the public during his senate confirmation hearing for the Auditor General

position opted to publish this major accomplishment that only a few individuals in the public accounting profession

world-wide could ever achieve. I decided to publish this article to inform the Liberian public.

If you can recall, in 2010, Robert L. Kilby was one of the 16 members of the AICPA selected to write the Certified

Information Technology Professional (CITP) exam in Chicago, Illinois, USA. The CITP examination is designed to

provide a quantified measure of proficiency in the CITP Body of Knowledge and build additional value to the elite CPA

certification.

Again, in 2011, Kilby was one of the 22 AICPA members selected to write the CPA exam. “The Uniform CPA

examination is the test that individuals must pass in order to qualify for licensure as Certified Public

Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin

Islands, Guam, and the Commonwealth of Northern Mariana Islands).” (Source: www.aicpa.org)

The American Institute of Certified Public Accountants (AICPA) is the world's largest association representing the

accounting profession, with nearly 370,000 members in 128 countries. AICPA members represent many areas of practice,

including business and industry, public practice, government, education and consulting. The AICPA sets professional,

technical, and ethical standards for the CPA profession and U.S. auditing standards for audits of private companies, non-

profit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination.

The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience - that are

required for licensure as a CPA. Consequently, passing the examination is not, in itself, sufficient to meet

requirements for licensure. According to the CPA Examination Mission Statement, the purpose of the

examination is "To admit individuals into the accounting profession only after they have demonstrated the

entry-level knowledge and skills necessary to protect the public interest in a rapidly changing business and

financial environment."

Licensure requirements vary by jurisdiction, and are described on the websites of all Boards of Accountancy.

Links to Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam.

CITP Exam Content Specification

The areas covered on the CITP exam include:

Dimension I Risk Assessment

Dimension 2 Fraud Considerations

Dimension 3 Internal Controls & Information Technology General Controls

Dimension 4 Evaluate, Test and Report

Dimension 5 Information Management and Business Intelligence

The CITP credential is granted only by the AICPA. To qualify for the CITP credential, you must be a full member in good

standing of the AICPA and hold a valid and unrevoked CPA certificate issued by a legally constituted state authority.

CPA Exam Content Specification

1. Auditing and Attestation (AUD) 3.Regulations (REG)

2.Financial Accounting and Reporting (FAR) 4.Business Environment and Concepts (BEC)

COMMENTARY

Interestingly, the identical resume (CV) that Kilby provided to the Liberian Senate which many Liberians were bickering

about was used in his selection as exam writer for both the AICPA CITP and CPA exams.

Students from Yale University, Harvard University, Columbia University, and the University of Maryland where Kilby

obtained his academic credentials; or any other university in the U.S. and around the world must pass the CPA exam to

earn the CPA certification. The United States has the world’s largest economy with a Gross Domestic Product of more

than $15,000,000,000,000 (Fifteen trillion dollars). Most of this money is accounted for by CPAs through financial

statements audits.

Liberia needs and can benefit from Kilby’s wealth of knowledge and experience in public accounting, business, auditing

and Information Technology. Liberians do themselves wrong all the times. This is precisely the reason why our 164 year

old country is still struggling for an identity on the World stage. Ironically, when reputable international bodies recognize

the value of our citizens, we try our best to pull them down. This is also evidence by the backlash from several of the

political leaders in Liberia when Madam Ellen Johnson-Sirleaf won the Nobel Peace Prize. The crab in the bucked

syndrome must stop. To move Liberia forward, we must rid ourselves of envy and deceit.

The advocacy and tabloid media in Liberia bears a brunt of the responsibility. I challenge the editors and managers of the

various news organs to publish their credentials and identify their professional affiliation.

For your perusal, here is the book Kilby authored a book on process engineering and auditing (see image below).

FRONT COVER BACK COVER

Related Previously Published Article for Your Perusal

A Threat to AG Designate Kilby’s Professional Reputation is a Threat to ALL

Professionals in the Diaspora

Contributing Writer: A. T. Harris (theoboy11@yahoo.com)

Several of the members of the Liberian Senate and various news organs in Liberia began the negative campaign

that resulted in President Johnson-Sirleaf withdrawal of the nomination of Mr. Robert L. Kilby as Auditor

General of the Republic of Liberia. As I look back on the chain of events that occurred, I can say with certainty

that the confirmation and the clarification hearings were not aimed at evaluating Mr. Kilby’s competencies.

Rather, it was a crafty, well orchestrated attempt to baselessly derail the process for selfish interest and political

gain.

The overriding issues that were raised and discussed by the Senators during Mr. Kilby’s Clarification Hearings

were centered on his academic credentials. Most professionals in the Diaspora and any reasonable and prudent

mind know that Mr. Kilby’s academic credentials are valid based on the evidence presented at the Senate

hearings. Furthermore, colleges and universities in the U.S. do not release students and graduates academic

information to just anyone as purported by some in the print media. We all know that Mr. Kilby’s academic

credentials can be verified through the proper procedures with Mr. Kilby’s authorization, which the Civil

Service Agency (CSA) did.

What strikes me the most is that the Liberian Senate did not pay much credence to Mr. Kilby’s numerous years

of auditing, process engineering, and system development experience that he gained over the past 20+ years.

I decided to write this article to shed some light on Mr. Kilby’s professional work experiences. I worked with

Mr. Kilby on several of these projects. I will discuss some of the numerous process engineering, auditing, and

system development engagements that Mr. Kilby performed in the United States and Liberia for governmental

and commercial entities. Mr. Kilby has also written a book of Process Engineering and Auditing entitled:

“Integrated Process Engineering and Auditing Solution for Compliance with SOX 404, ISO 9001-2000, CMM,

COSO and SAS 70 Standards”. This book contains a section for auditors. The U.S. Library of Congress

reference number is ISBN 097427434-8.

Let me begin my discussion by listing the areas of experience that Mr. Kilby has earned over the years in the

auditing, process engineering, and system development disciplines:

Auditing Process Engineering System Development

Computer forensic Risk Assessment Requirements Management

Financial statement audit Process Gap Analysis System Analysis/Design

Compliance audit Process Re-engineering Quality Assurance

Performance audit Process Mapping System Integration/Migration

Operational audit Process Documentation System Operations and Security

The Relevance of Various Types of Auditing to GAC Operations

The GAC needs to conduct various types of audits annually. These audits include Financial Statement audit,

Compliance audit, Performance audit, and Operational audit. Cases involving computer crime will require

computer forensic tools and techniques to conduct the investigation.

The Relevance of Process Engineering to GAC Operations

The AG must possess Process Engineering/Re-engineering, Risk Assessment, and Process Mapping skills to

enable the GAC to document and evaluate government processes and process controls.

The Relevance of System Development to GAC Operations

The Liberian Government and its partners have undertaken several system developing projects. The GAC Boss

must be able to evaluate and report on the design, implementation, and operations of these systems. The

processing integrity of these financial systems is critical to adequate and accurate governmental accounting, and

financial reporting.

The Requisite Skill Set Needed for the AG Job

As we all know, the banking sector employs a significant amount of computing resources. The Liberian e-

Government project will automate most of the line ministries functions. The AG must possess the requisite

skills to provide effective oversight over IT audit projects. In cases involving IT functions that are outsourced

to a third-party consulting firm, the AG cannot afford to rely on the third-Party source to obtain audit evidence.

The AG must possess the requisite skill set needed to audit IT project deliverables.

The Role of the Internal Auditor vs. the Independent Auditor

In Liberia, the GAC is the Independent Auditor for all Liberian Government entities. The role and

responsibilities of an Independent Auditor is different from that of an Internal Auditor in that the Independent

Auditor is required to have Public Accounting experience to issue an opinion in an independent auditor report.

Over the years, Mr. Kilby worked as an Independent Auditor conducting IT and financial statements audits.

The GAC Boss should be qualified to conduct independent audits within both the governmental and commercial

domains.

Abstract of Mr. Kilby’s Resume Submitted for the Auditor General Position

From 08/90 to 4/97, MCI Telecommunications, Arlington Virginia, and Dunwoody Georgia in the

following capacities: as a Project Manager and Field Automation Software Quality Assurance Manager

From 04/97 to 12/97, BellSouth Telecommunications, Atlanta, Georgia, Sales Partner Project as

Contractor and Senior System Engineer for the software Quality Assurance Department.

From 1/98 to 2/99, IBM Global Service Division, Atlanta Georgia where he audited the General ledger

and Inventory and asset management system after the remediation on the various systems on the Year 2000

project.

From 3/99 to 5/2001, Harbinger Corporation, Buckhead, Georgia as Consultant on the ISO 9000 and

TQM Quality System Project Implementation

From 08/2004 to 01/2005, Matria Healthcare, Inc. Marietta, Georgia as SOX Readiness Assessment

Consultant for Sarbanes-Oxley 404 External Auditors

From 06/05 to 09/05, AmeriCold, LLC, Atlanta, Georgia as Consultant for Sarbanes-Oxley 404 Audit

readiness assessment

Mr. Kilby worked at the Media Planning Group (MPG), New York, New York as Consultant for

Forensic Audit of MPG on behalf of Reckett Benckieser

TruePosition, Inc., Berwyn, Pennsylvania as a Consultant for Business Process Auditing and process re-

engineering

Recurring Business Audit Engagements, USA

From 12/06 to 04/2007, Claims management, Inc., Roswell Georgia as a Lead Auditor of CMS business

processes SysTrust and WebTrust engagements

From 05/01 to 06/07, Digital Assurance Certification- An Ernst and Young Company in Orlando

Florida as Auditor under the WebTrust and SysTrust Standards

From 11/02 to 12/05, State of Virginia Lottery as Auditor under the WebTrust and SysTrust Standards.

From 11/05 to 06/09 Capital Confirmation, Inc., Delry Beach Florida, as Auditor under the WebTrust and

SysTrust Standards

Recurring Government Audit Engagements, USA

From 12/02 to 12/09, Independent Auditor for the following States conducting SAS 70 Audit

engagements. Companies and States in the United States that outsourced part of their operation to a third

party company hire a CPA to Audit the business functions of the entity that the third party company is

operating. The SAS 70 Audit Report serves as the communication between the entity’s Independent Auditor

and the SAS 70 Independent Auditor.

State of Mississippi, USA Medical management Information System audit

Washington D.C., Medicaid Program audit

State of Massachusetts, USA: Prescription Benefit Program audit

State of Ohio, USA: Workman’s Compensation Program audit

State of West Virginia, USA: Lottery System audit

State of Georgia, Medicaid Program audit

Audits and projects performed in Liberia from 10/09 to 08/10

Lead Auditor and Computer Forensics, Ministry of Finance R.L

o BIVAC operations, Broad Street, Monrovia

Lead Auditor - Lonestar Communications corporation, Monrovia

o Internal audit of Lonestar business and IT systems and processes

Project Lead – Lonestar Communications Corporation, Monrovia

o Asset Management System implementation and training

Commentary

Most employers assess the value of a candidate based on professional competency not just the degree

that hangs on the wall. Liberians need to understand that earning a degree is the first step in a

professional career. The number of years that a professional spends working in his or her field of study

is of utmost importance to most employers.

I have a friend in Washington D.C.in the U.S. who has two Master degrees in Finance and Business,

respectively. This friend has been a cab driver since his college days, 20+ years ago. He makes a good

living driving a cab. He earns more that an average master’s degree holder, according to him. In this

case, would it be prudent for the CSA to hire this individual to head our Ministry of Finance just because

he has two master degrees? Let’s suppose there is another candidate who has a BSc. degree in Finance.

This individual has worked through the ranks at the Ministry of Finance, and he now serves as Deputy

Minister. If these two individuals apply for the Minister of Finance position, who should the CSA hire?

Which candidate would be the most prepared for the job?

Mr. Kilby’s 21+ years of experience was never discussed during the Senate confirmation hearing, even

though his credentials which were the focus of the politically charged Liberian Senate debate have since

been proven to be legitimate and authentic. With his numerous years of working experience as an

Independent Auditor, it is clearly evident that Mr. Kilby’s was not treated fairly.

It seems to me that Liberians consider degrees over relevant experience. I have heard a lot of Liberians

say” I have two masters’ degrees” and they cannot make me minister. In fact, some of these individuals

are recent graduates with no relevant work experience.

Did the Liberian Senate feel obliged to duplicate the vetting process that was conducted by the CSA and

the International Partners? What happened to the segregation of duties and responsibility between the

Executive and Legislative branches when it comes to the recruitment, nomination, and confirmation

process?

As evidence of his professional and academic achievements, I have attached copies of his credentials for

your review.

Clarification of Misinformation and Misinterpretation of Robert L. Kilby’s Academic and

Professional Credential and Supporting Evidence

Contributing Writer: Aaron T. Harris (theoboy11@yahoo.com)

Character assignation and witch hunting have been levied against Auditor General Designate Kilby, a patriotic citizen

who has made meaningful contributions to the rebuilding of Liberia. Mr. Kilby donated 500 copies of his book written on

“Process Engineering and Auditing Solutions” to colleges and universities in Liberia when the book was published several

years ago. Kilby also sponsored and hosted the www.RobertKilbyShow.com on Star radio and UNMIL radio,

respectively. Some of the topics discussed on the show are accounting, auditing, IT auditing, business processes

engineering, etc. This project was intended to educate our fellow citizen on these disciplines.

The use of phrases like (a) academic fraud (b) fake document and (c) lie to the Senate are some of the allegations that

have been levied against AG Designate Kilby in some of the news papers and these allegations have been repeatedly

broadcasted by radio stations around the Country. This behavior has a propensity to discourage other professional

Liberians abroad who want to return home to make their contribution to our Country.

I wonder about the International Community perception of Liberia since the appointment of the Auditor General by the

President of Liberia, Madam Ellen Johnson-Sirleaf. Ironically, the International Community including the European

Union and UNDP participated in the vetting process that resulted in Mr. Kilby’s selection for the Auditor General’s

position.

The purpose of this article is to discuss the issue surrounding the delay in the confirmation of Auditor General Designate

Kilby by the Liberian Senate. I will begin with an explanation of the Public Accounting Profession.

Explanation of the Public Accounting Profession

The American Institute of Certified Public Accountants (AICPA) administers the uniform CPA examination for the 50

States in the United States. The profession owes the public a fiduciary responsibility to render fair opinion on financial

statements taken as a whole. The financial statements include balance sheet, income statement, statement of cash flows,

and relevant financial statement disclosure statements.

Only CPAs practicing public accounting may render and sign such opinion. In addition, a CPA who desires to perform

agree upon procedures (Systrust and Web trust for example), must be licensed through the AICPA (The American

Institute of Certified Public Accountant). The following topics are discussed in this article to shed light on the CPA

profession:

Requirements to sit for the CPA exam

Areas covered on the CPA exam

Stare requirements

Requirements to sit for the CPA exam

To sit for the CPA exam, one must have a Bachelor’s degree in any discipline (i.e. accounting, management, chemistry,

sociology), however, one must also earn a required number of credits from an accredited college or university in:

accounting, auditing, taxation, governmental accounting, business law, cost accounting, and business regulations.

Areas covered in the CPA exam

The courses that are covered in the CPA exam include the following:

1. Accounting Level 1 2. Accounting Level 2 3. Intermediate Accounting Level 1

4. Intermediate Accounting Level 2 5. Advance accounting Level 1 6. Advance accounting Level 2 7. Auditing Level 1 8. Auditing Level 2 9. Individual taxation

10. Partnership taxation 11. Corporate Taxation 12. Governmental accounting

13. Accounting for Colleges and Universities 14. Accounting for Hospitals and other Not-for-profit entities 15. Business Law Level 1 16. Business Law Level 2 17. Federal and State Business Regulations 18. Cost and Managerial Accounting

State requirements (Bachelor’s verses Master’s degree)

The requirements that qualify an individual to sit for the CPA exam vary from State to State in the U.S. Several years ago

(between 2000 and 2005), one had to have earned a Bachelor’s degree to be eligible to sit for the CPA exam. Today, the

requirement has move from a Bachelor’s degree to a Master’s degree to be eligible to sit for the exam. Some States have

enacted this law while others have not.

Accusations levied against the AG Designate Robert Kilby

Many negative and baseless attacks have been levied against the AG Designate credentials over the past weeks. These

acquisitions have put not only Mr. Kilby in an unjust and unfair position, but also the employment arm of the Government

(CSA) and the vetting committee. Those who have made these accusations either do not know the profession or are

intending to derail the process for selfish gain. As a young and thriving democracy, we should not allow these dirty tricks

to fester.

The following accusations have been levied against the AG Designate, Mr. Kilby in the local news papers:

1. That Mr. Kilby did not graduate from the University of Maryland, when in fact he did. These extraneous sources

claimed that they contacted, Maryland State University. The University of Maryland at College Park is not

Maryland State University.

2. That Mr. Kilby was not an instructor at Dekalb Technical College, when in fact he was an adjunt instructor.

Dekalb Technical wrote on Mr. Kilby’s behalf and the evidence was presented to the Liberian Senate.

3. That Mr. Kilby is not a CITP exam writer, when in fact he is. The AICPA contract with Mr. Kilby as an exam

writer was presented to the Liberian Senate.

4. That the AICPA did not license Mr. Kilby to conduct SysTrust and WebTrust services when in fact the AICPA

does license CPA’s to provide specific lines of services developed by the AICPA. CPAs are licensed and

certificated through the different states to practice public accounting. Mr. Kilby is also license by the AICPA to

conduct SysTrust and WebTrust services because he is a CITP (Certified Information Technology Professional).

SysTrust and WebTrust engagements are performed to attest to the security, maintainability, processing integrity,

confidentiality of computerized information systems.

In addition to these accusations, Mr. Kilby’s work experience has not been addressed. Mr. Kilby has in excess of 20 years

of working experience in the areas of information technology auditing, consulting, performance audits, compliance audits,

financial audits system development, etc. Mr. Kilby has a keen sense of responsibility, integrity, clean speech and clean

thoughts.

Commentary

The vetting committee that vetted candidates for the Auditor General position comprised of representative from the Civil

Service Agency, the European Union, the Liberian Institute of CPA, a Lawyers Association, and a University of Liberia

professors amongst others, according to the Civil Service Agency. I can say with certainty that the vetting committee did

its due diligence in the process and it is ludicrous to think that these seasoned professionals were negligent in this

important endeavor.

For the many accusations that have been levied against Mr. Kilby and his credentials, Mr. Kilby has presented the proper

supporting documents (the AICPA contract is available, Dekalb community college wrote on his behalf, His credentials

from the University of Maryland has been validated, and Mr. Kilby presented the contract he signed with the AICPA to

write the CITP exam. I urge the Honorable Liberian Senate to confirm AG Designate Kilby based on his merits not on

heresy from special interest groups. The GAC position is a technical position not a political position as it has turned out

to be.