01-2019 Public Session Agenda...public session agenda . north carolina state board of cpa examiners . january 28, 2019 10:00 a.m. 1101 oberlin road . raleigh, nc . i. administrative

PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS

JANUARY 28, 2019 10:00 A.M.

1101 OBERLIN ROAD RALEIGH, NC

I. Administrative Items A. Call to Order

In accordance with North Carolina General Statue 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. 1. Public Hearing - Etim Jeremiah Udoh, NC CPA Certificate No. 29680

B. Welcome and Introduction of Guests C. Approval of Agenda (ACTION) D. Minutes (ACTION)

E. Financial/Budgetary Items 1. Financial Statements for December 2018 (ACTION)

II. Legislative & Rule-Making Items A. Notice of February 18, 2019, Rule-Making Hearing (FYI)

III. National Organization Items A. Draft Response to the Exposure Draft of Uniform Accountancy Act (UAA)

Rule 5-7, Retake and Granting of Credit Requirements (ACTION) IV. State & Local Organization Items A. Update on Joint CPE Task Force (FYI) V. Request for Declaratory Ruling VI. Committee Reports A. Professional Standards (ACTION) B. Professional Education and Applications (ACTION) VII. Public Comments VIII. Executive Staff and Legal Counsel Report

A. Strategic Plan Update (FYI) B. Operational Metrics (FYI) C. Executive Staff Report (FYI)

IX. Closed Session X. Adjournment

PUBLIC SESSION MINUTES North Carolina State Board of CPA Examiners

December 17, 2018 1101 Oberlin Road Raleigh, NC 27605

MEMBERS ATTENDING: L. Samuel Williams, Jr., CPA; President; Jeffrey J. Truitt, Esq., Vice President; Arthur M. Winstead, Jr., CPA, Secretary-Treasurer; Wm. Hunter Cook, CPA; Gary R. Massey, CPA; and Michael S. Massey, CPA.

STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy Director; Frank Trainor, Esq., Staff Attorney; Lisa R. Hearne, Communications Manager; Jean Marie Small, Professional Standards Specialist; Buck Winslow; Licensing Manager; and Noel L. Allen, Esq., Legal Counsel.

GUESTS: Sharon Bryson, CEO, NCACPA; Mark Soticheck, CPA, COO, NCACPA; Sgt. J.A. Stokes, Raleigh Police Department.

CALL TO ORDER: President Williams called the meeting to order at 10:01 a.m.

MINUTES: The minutes of the November 19, 2018, meeting were approved as submitted.

FINANCIAL AND BUDGETARY ITEMS: The November 2018 financial statements were accepted as submitted.

LEGISLATIVE AND RULE-MAKING ITEMS: Mr. Brooks presented a revised draft of the amendment to 21 NCAC 08F .0105 approved by the Board at the November 19, 2018, meeting of the Board. Messrs. Cook and M. Massey moved to approve the revised draft with one revision. Motion passed with six (6) affirmative votes and zero (0) negative votes.

Mr. Brooks discussed legislation (House Bill 1129) regarding boards and commissions that was introduced in the short session of the General Assembly.

STATE AND LOCAL ORGANIZATION ITEMS: Mr. Cook provided an update on the status of the work by the Joint Task Force on CPE.

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

Case No. C2018133 - Robert K. Somervell – Approve the signed Consent Order (Appendix I).

ITEM I-D

Public Session Minutes December 17, 2018

Page 2

Case Nos. C2018324-1 and C2018324-2 - John A. McCole and John A. McCole, CPA - Approve the signed Consent Order (Appendix II). Case No. C2018389 – William R. Miller, CPA - Approve the signed Consent Order (Appendix III). Case No. C2018387 – Close the case without prejudice. Case No. C2018390 - Close the case without prejudice. REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE: Mr. M. Massey moved, and the Board approved the following recommendations of the Committee: Original Certificate Applications - The Committee recommended that the Board approve the following: Alison Catherine Billman Kimberly Ervin White Reciprocal Certificate Applications - The Committee recommended that the Board approve the following: Angela Dillon Acosta Amr Mohamed Anwar Alian Michael Aversano Ehrnest Ellsworth Ballagh, III Todd R. Bialick Joseph Patrick Brzuchalski Jacqueline Elizabeth Messier Carpenter Scott Thomas Dietz Jaclyn Nicole Distler Matthew Richard Erickson Tiffany Marie Flack Carrie Flisher Fraipont Brandan Allen Halsey Christopher Daniel Jacquier Anna Jane Johnson Evan Keith Kimbell Amanda Caitlin Kirkland

Joseph Daniel Kresse Drew Philip Kretz Curtis Randal Ladig Diane Louise McClure Scott Mitchell McManus Kade Sheldon McNaughton Nicholas Lowe Moffitt Sonny Walker Morris Kathryn Ann Pascarosa Christina M. Ramser Alannah Nicole Rodriguez Christopher Joseph Smith Evan Walker Strong Sara Ballard Watson Chavon Cherie Wilcox Clarissa Doral Wilkerson Lelu Zhao

Staff reviewed, and recommended approval of the reciprocal application submitted by Christopher Marcus Duncan. Mr. Duncan disclosed disciplinary action from the South Carolina Board of Accountancy. Staff recommended approval of the application with the same probationary period (August 6, 2020) as specified by the South Carolina Board. The Committee recommended that the Board approve staff recommendation.


Page 3

Temporary Permits - The Committee recommended that the Board approve the following temporary permits that were approved by the Executive Director: Liliya Rybakov, T10882 Alessandra Eve De Tata, T10883 George Edward Krogstie, T10884 Jacqueline Messier Carpenter, T10885 Sonny Walker Morris, T10886 Dylan Mark Prince, T10887 Scott Mitchell McManus, T10888 Lisa Elizabeth Miller, T10889 Maegan Nichole Wilson, T10890 Kristi Marie Nordahl, T10891 Philip Price Smith, T10892 Megan Maartje Rose Rueckert, T10893 Prashantkumar C. Sheth, T10894 Michelle Ann Foote, T10895 Clifton Thomas Mathews, T10896 Kathryn Ann Pascarosa, T10898 Mindy Renee Dana, T10899 Christopher Joseph Smith, T10900 Todd R. Bialick, T10901 Joseph Daniel Kresse, T10902 Lelu Zhao, T10903 Braden Michael Call, T10904 Carrie Flisher Fraipont, T10947 Angela Dillon Acosta, T10948

Joseph Patrick Brzuchalski, T10949 Amanda Caitlin Kirkland, T10950 Christina M. Ramser, T10951 Anna Jane Johnson, T10952 Sara Ballard Watson, T10953 Evan Keith Kimbell, T10954 Alannah Nicole Rodriguez, T10955 Frank Lambertus, III, T10956 Sara Jo Martin, T10957 Brandon Paul Evans, T10958 Ragi Youssef Riad, T10959 Mabel M. Machin, T10960 Mohammed Elbakrawy, T10961 Kelly Alexandra McCarter, T10962 Connor Louis Randel, T10963 Diane Louise McClure, T10964 Zhi Ren, T10965 Evan Walker Strong, T10966 Chavon Cherie Wilcox, T10967 Don Nelson Tidwell, T10968 Tyler Miller Roe, T10969 Laurence Oliver Woolhiser, Jr., T10970 Henrique Luiz Alves Rodrigues, T10971

Reinstatements - The Committee recommended that the Board approve the following: Danielle Dannahower Ansaldi, #41075 Laura Katherine Caldwell, #26796 Laura Adack Huntley, #33551

Stuart M. Kurtz, #38950 Jeane Dianne Ochsner, #25129 Lisa Polimeni Sawicki, #32482

Examinations –The Committee recommended that the Board approve the following staff-approved applicants to sit for the Uniform CPA Examination: Kate Alcorace Stone Alexander Harrison Allen Dana Amendola John Armstrong Donald Atz Ashley Baker Joseph Balawajder

Levi Barker Christopher Bauguess Taylor-Elise Beauprez Anthony Bechtel Lily Beck Kyle Beebe Madison Bell Austin Black


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Stephanie Blonchek Amelia Bogan Rasha Bou Ghanem Shayne Brown Ashley Bryant Mary Bryson Timothy Bullock William Burroughs Sara Callahan Kyle Carmody Madelyn Church Aryssa Ciuffo Tracey Clements David Coffey Addison Collins Cody Collins Erica Cook Calista Corwyn Gavin Coyle Joshua Crespi Olivia DeMarcus Bridget Demery Maria Donahue Xaysana Douangdara Amber Elgin Lindsey Entrekin Matthew Epley Travis Evans Audrey Everett Michael Ezell Sean Feeley Chad Feldman Arthur Ferreira de Oliveira Christopher Flynn Alexander Fregenal Jordan Fulbright James Gaffney Bryan Gaither Cory Gantz Johnathon Garwood Preston Giles Zachary Giles Jonathan Glover Ebona Goins Jenna Goodall

Allyson Hagemann Caroline Harrison David Hatfield Leslie Havens Charles Haynes Brooks Hemphill Stephanie Hemphill Julia Henderson Logan Herring Daniel Herzberg Brandon Hurt Ryan Huyett Heather Isley Hannah Jabusch Hannah Jackson Ashton James Karli Jernigan Tonya Johnson Ashley Johnston Gregory Journigan Jeffrey Joyce George Kariuki Ryan Keith Kyle Kennedy Sarah Kent Christian Kohlmann Kyle Kwiatkowski Emma Lambeth Nathan Langdon William Lassiter Kasara Lear Shontrail Lewis Elizabeth Mangan Andrew Mansell Jena Marcinkoski Hannah Massey James Mastrangelo Relin Mathew Stephanie McDonald Sean McGrath Mary McGraw Moniqua McLean Justin McMahon Tyree Minner Emma Morrissey


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Chantal Mosley Christopher Moss Jarell Moten Tiaria Mulbah Peter Mungai Parker Nash Michael Nelli Ryan Nelson Carson Nguyen Michael O'Connell Chandler Page Oliver Pappas Harrison Parker Brijesh Patel Nolan Pegg Gail Perkins Andrew Phelps Luis Pizarro Jason Pomerantz Ranju Poudel Nandita Rawalpally Pacis Regina Brian Renegar Jaime Restrepo Cameron Robbins Chadwick Rollins Joseph Rosenberger Stephen Ruppert Diana Said Sean Sawey

Karina Schneider Madison Schneider Matthew Schonsheck Hannah Seipel Brian Shagena Tianxiang Shen Dhrumit Sheth Kristen Shiring Muhammad Atir Siddique Lydia Simpson Zachary Smathers Mamie Soule Philip Stokes Mark Storey Samuel Straw Patrick Sugg Marybeth Sullivan Amy Sutton Cheryl Taylor Lamyia Thompson Nashua Tillotson Gus William Trolle Molly Van Der Poel Jared Wallace Xi Wang Dallas Warren Nicolette Works Johnathan Xiong Lihua Zhao

Staff recommended that the Committee determine and accept the grades received for the January–March 2018 exams. Twenty-five files with grade reports were haphazardly selected and available at the meeting for review by a Board member. The Committee recommended that the Board approve staff recommendation. Staff has reviewed and requested Committee approval regarding Josh Arrington’s exam application. The Committee recommended that the Board approve staff recommendation. Rescind Form of Practice Statement –Jawnita Monique Boyd, #27518 signed a Form of Practice Statement due to her employment. However, due to a change in the licensee’s employment, staff recommended that the statement be rescinded. The Committee recommended that the Board approve staff recommendation.


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EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: The monthly operational metrics, Executive staff report, and strategic plan update were provided.

Messrs. Trainor and Allen provided an update on 18-CVS-007947-Mark A. Whitaker vs NC State Board of CPA Examiners in Wake County Superior Court.

ADJOURNMENT: Messrs. Cook and Winstead moved to adjourn the meeting at 10:29 a.m. Motion passed.

Respectfully submitted: Attested to by:

Robert N. Brooks L. Samuel Williams, Jr., CPAExecutive Director President

APPENDIX I

APPENDIX II

APPENDIX III

ITEM Ill-A

North Carolina State Board of Certified Public Accountant Examiners

January 28, 2018

Ed Bamicott, CBT Administration Committee Staff Liaison Louise Haberman, UAA Committee Staff Liaison NASBA Uniform Accountancy Act NASBA-UAA 150 4th Avenue North, Suite 700 Nashville, Tennessee 37219-2417

NASBA Board of Directors:

The North Carolina State Board of CPA Examiners (Board) has reviewed the exposed Uniform Accountancy Act (UAA} Rule 5-:-7 -Retake and granting of credit requirements

that has been recommended by the NationalAssociation of State Boards of Accountancy (NASBA) and American Institute of Certified Public Accounts (AICP A) Uniform Accountancy Act Committee. The exposed role proposes revisions to the UAA that would eliminate the current restriction on candidates retaking a failed test section for the Uniform CPA examination within the same testing window, pending changes to the current examination system. Specifically, the Committee proposes that a candidate be allowed to retake a failed test section once their grade for any previous attempt of that same test section has been released. The Boarc:l offers the following comments:

The Board is supportive Qf allowing candidates for the Uniform CPA examination to retake a failed test section once. their grade for any previous attempt of that same section has been released. The Board's current role on this matter is 21 North Carolina Administrative Code (NCAC} 08F .0105 - Conditioning Requirements, which mirrors the current version ofUAA Rule 5-7(a)(2) that limits candidates to testing for a particular section of the UniformiCPA examination to once per testing window. The Board, at its December 17, 2018 meeting, approved amending 21 NCA C 08F . 0105 - Conditioning

Requirements such that "a candidate may retake a section of the examination once the candidate's grade for any previous attempt of that same section has been released ... ". This amended language mirrors the proposed changed language for UAA Rule 5-7(a)(2). This role will be submitted for State-level approval in the coming months so that the Board can seamlessly transition its candidates when the national examination systems are ready to support continuous testing.

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

NASBA Board of Directors

January 28, 2019

Page2

The Board appreciates the opportunity to provide comments as part of the proposed changes to the UAA. The Board also appreciates the AICPA's and NASBA's joint efforts to maintain the UAA as a relevant, uniform model act.

Sincerely,

L. Samuel (Sammy) Williams, Jr., CPA

President

Attachment

November 1, 2018 TO: State Boards of Accountancy and other interested parties RE: Change to Uniform Accountancy Act Model Rules

At the October 26, 2018 meeting of the National Association of State Boards of Accountancy's Board of Directors, on the recommendation of the Uniform Accountancy Act Committee, the following was approved for exposure for comment for a three-month period concluding on February 11, 2019.

The exposed rule is to prepare for continuous testing, which requires the elimination of testing windows currently necessary in the administration of the Uniform CPA Examination. As such change will take some time to accomplish, and Boards will be adopting this rule at different times, the language is constructed to clarify that this change will not go into effect until the state board and national examination systems are ready to support continuous testing.

Please consider the amended rule below and send your comments to: Ed Bamicott-CBT Administration Committee Staff Liaison ([email protected])

and Louise Haberman-UAA Committee Staff Liaison ([email protected])

Current Version of Rule 5-7(a)(2)

(a) (2) Candidates cannot retake a failed Test 8ection(s) in the same testing window. A testingvlindov,r is equal to a calendar quarter (January March, t\pril June, July September, OetoberDecember). Candidates 1+11ill be able to test no less than two (2) months out of each testingv,indov,r.

Proposed Change to Rule 5-7(a)(2)

Rule 5-7 -Retake and granting of credit requirements.

(a) A Candidate may take the required Test Sections individually and in any order. Credit for anyTest Section(s) passed shall be valid for a period of eighteen (18) months and be calculated fromthe actual date the Candidate took that Test Section, without having to attain a minimum scoreon any failed Test Section(s) and without regard to whether the Candidate has taken other TestSections.

(1) Candidates must pass all Test Sections ofthe examination within a rolling

(2)

eighteen (18) month period, which begins on the date that the first Test Section(s)passed is taken.

{Al Subject to subsection 7(a)(2)(B). Candidates cannot retake a failed Test Section(s) in the same testing window. A testing window is equal to a calendar quarter (January-March, April-June, July-September, OctoberDecember). Candidates will be able to test no less than two (2) months out of each testing window.

(B) If the Board determines that the examination system changes necessary

to eliminate the test window limitations have been implemented,

subsection (A) will no longer be effective, and a Candidate can retake a

Test Section once their grade for any previous attempt of that same Test

Section has been released.

include a statement of explanation and a certified copy of applicable license records if the applicant has been registered with or licensed by a state or federal agency and has been disciplined by that agency. (i) Two identical photographs shall accompany the application for the CPA examination. These photographsshall be of the applicant alone, 2x2 inches in size, front view, full face, taken in norm.al street attire without ahat or dark glasses, printed on paper with a plain light background and taken within the last six months.Photographs rnay be in black and white or in color. Retouched photographs shall not be accepted. Applicantsshall write their names on the back of their photographs.G) If an applicant's narne has legally changed and is different from. the narne on any transcript or otherdocument supplied to the Board, the applicant shall furnish copies of the documents legally authorizing thenarne change.(k) Candidates shall file initial and re-exam. applications to sit for the CPA Examination on forms provided bythe Board.(1) Examination fees are valid for a six-month period from. the date of the applicant's notice to schedule for theexamination from. the examination vendor.(rn) No application for examination shall be considered while the applicant is serving a sentence for anycriminal offense. Serving a sentence includes incarceration, probation (supervised or unsupervised), parole,or conditionally suspended sentence, any of which are imposed as a result of having been convicted orhaving pled to a criminal charge.

21 NCAC 08F .0105 CONDITIONING REQUIREMENTS (a) Passing Grades. A candidate shall pass all sections of the examination with a grade of 75 or higher on eachsection.(b) Military Service. A candidate who is on active military service shall not have the time on active militaryservice counted against Subparagraph (c)(l) of this Rule unless the candidate applies to take the examinationduring the active military service, in which case each month a candidate sits shall be counted towardSubparagraph (c)(l) of this Rule.(c) A candidate is subject to the following conditioning requirements:

(1) a candidate shall obtain a passing grade on all sections of the examination within an18-rnonth period;

(2) a candidate rnay sit for any section of the examination individually;(3) a candidate rnay sit for each section of the examination up to four times during a one-year

period but not rnore than one tirne in a three-month testing window as defined by theexamination vendors(s); and

(4) credit awarded by the Board for passage of a section of the examination is valid for an18-rnonth period beginning on the date the section is taken.

21 NCAC 08F .0106 GRANTING EXAMINATION CREDIT FROM OTHER JURISDICTIONS

(a) The Board rnay grant candidates credit for passing parts of the AICPA Uniform. CPA Examination inanother jurisdiction or territory of the United States.(b) To be considered for credit, the passing grades rnust rneet the requirements of 21 NCAC 08F .0105. Totransfer credit, the candidate rnust file an application with the Board on a form. provided by the Board. Suchapplication rnay be rnade simultaneously with the application to take the CPA examination.

21 NCAC 08F .0107 COMMUNICATION OF RESULTS OF CPA EXAMINATIONS

(a) The Board shall cornrnunicate to candidates in writing the result achieved in each of their examinations.Grades awarded to candidates shall not be released to third parties except by written consent of thecandidate.(b) In no event shall any information concerning answers of candidates be given to anyone other than thecandidate.(c) Examination grades shall be mailed to the candidates upon receipt by the Board.

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1 21 NCAC 08F .0105 is proposed for amendment as follows:

2

3 21 NCAC 08F .0105 CONDITIONING REQUIREMENTS

4 (a) Passing Grades. A candidate shall pass all sections of the examination with a grade of75 or higher on each section.

5 (b) Military Service. A candidate who is on active military service shall not have the time on active military service

6 counted against Subparagraph ( c )( 1) of this Rule unless the candidate applies to take the examination during the active

7 military service, in which case each month a candidate sits shall be counted toward Subparagraph (c)(l) of this Rule.

8 ( c) A candidate is subject to the following conditioning requirements:

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17

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20

21

22

23

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(1)

(2)

(3)

(4)

History Note:

a candidate shall obtain a passing grade on all sections of the examination within an 18-month

period;

a candidate may sit for any section of the examination individually;

a candidate may sit fer eash retake fl: section of the examination ap ta fear times daring a eae year

13eried but aet mere than eae time m a three meath testing 111iadev1 as defmed by the mcamiaatiea

veaders(s); once the candidate's grade for mrr previous attempt of that same section has been

released: and

credit awarded by the Board for passage of a section of the examination is valid for an 18-month

period beginning on the date the section is taken.

Authority G.S. 93-12(3); 93-12(5);

Ejf. February 1, 1976;

Readopted Ejf. September 26, 1977;

Amended Ejf. January 1, 2020; February 1, 2011; January 1, 2006; January 1, 2004; August 1,

1998; April 1, 1994; April 1, 1991; March 1, 1990;

Readopted Ejf. February 1, 2016.

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Initial 2019 2018 2017 2016Mth # # # #

April 70 55 97 97May 77 58 85 78June 61 57 110 77July 66 38 74 66Aug 62 50 85 52Sept 48 59 83 51Oct 84 47 60 64Nov 82 79 104 62Dec 81 79 115 139Jan 0 131 129 121Feb 0 39 58 101March 0 66 67 92

Initial 2019 2018 2017 2016Mth Sum Sum Sum Sum


Exam Applications

Exam Applications

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

0

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160

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

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FY2018

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1200


Initial Exam Applications - Yr to Date

FY2019

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FY2016

ITEM VIII-B

Re-Ex 2019 2018 2017 2016Mth # # # #


Re-Ex 2019 2018 2017 2016Mth Sum Sum Sum Sum



Exam Applications

Exam Applications

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Re-Exam Applications - Monthly

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FY2018

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Re-Exam Applications - Yr to Date

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Org 2019 2018 2017 2016Mth # # # #


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License Applications


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140


Original CPA License Applications - Monthly

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FY2018

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Original CPA License Applications - Yr to Date

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Reciprocal CPA License Applications - Monthly

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Reciprocal CPA License Applications - Yr to Date

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Firm Registration

Firm Registration

0

5

10

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25

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35


Firm Registrations - Monthly

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Prf Stds Cases

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Prof Stds Open Cases - Monthly

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Prof Stds Open Cases - Yr to Date

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Closed 2019 2018 2017 2016Mth Sum Sum Sum Sum



Prf Stds Cases

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Prof Stds Closed Cases - Monthly

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Prof Stds Closed Cases - Yr to Date

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Inactive Applications

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




Aug-17 50 187 Aug-17 39 4 Aug-17 22 Aug-17 123 65 29 159 Aug-17 6Sep-17 59 267 Sep-17 42 2 Sep-17 14 Sep-17 159 29 42 146 Sep-17 10Oct-17 47 196 Oct-17 62 93 Oct-17 23 Oct-17 146 24 17 153 Oct-17 24Nov-17 79 126 Nov-17 46 25 Nov-17 15 Nov-17 153 7 18 142 Nov-17 26Dec-17 79 154 Dec-17 0 24 Dec-17 15 Dec-17 142 6 23 125 Dec-17 40Jan-18 131 178 Jan-18 117 12 Jan-18 30 Jan-18 125 18 15 128 Jan-18 47Feb-18 39 107 Feb-18 73 20 Feb-18 18 Feb-18 128 16 11 133 Feb-18 14Mar-18 66 236 Mar-18 36 5 Mar-18 10 Mar-18 133 14 14 133 Mar-18 8

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

Apr-18 70 211 Apr-18 32 52 Apr-18 12 Apr-18 133 27 16 144 Apr-18 50May-18 77 136 May-18 61 13 May-18 13 May-18 144 95 44 195 May-18 73Jun-18 61 149 Jun-18 0 0 Jun-18 7 Jun-18 195 61 68 188 Jun-18 195Jul-18 66 235 Jul-18 57 59 Jul-18 3 Jul-18 188 62 54 196 Jul-18 68


May-19 0 0 May-19 0 0 May-19 0 May-19 89 0 0 89 May-19 0Jun-19 0 0 Jun-19 0 0 Jun-19 0 Jun-19 89 0 0 89 Jun-19 0

NC CPA Board website

All Web Site Data

Dec 1, 2018 - Dec 31, 2018

Nov 1, 2018 - Nov 30, 2018

% Change

Dec 1, 2018 - Dec 31, 2018

Nov 1, 2018 - Nov 30, 2018

% Change

Dec 1, 2018 - Dec 31, 2018

Nov 1, 2018 - Nov 30, 2018

% Change

Country Users % Users

1. United States

9,622 97.33%

7,426 96.78%

29.57% 0.57%

2. United Kingdom

36 0.36%

8 0.10%

350.00% 249.27%

3. India

33 0.33%

33 0.43%

0.00% -22.39%

Audience Overview

Dec 1, 2018 - Dec 31, 2018Compare to: Nov 1, 2018 - Nov 30, 2018

Overview

Dec 1, 2018 - Dec 31, 2018

Nov 1, 2018 - Nov 30, 2018

Dec 1, 2018 - Dec 31, 2018: Users

Nov 1, 2018 - Nov 30, 2018: Users

… Dec 8 Dec 15 Dec 22 Dec 29

500500500

1,0001,0001,000

Users

29.02%9,874 vs 7,653

New Users

33.46%8,093 vs 6,064

Sessions

25.38%13,406 vs 10,692

Number of Sessions per User

-2.82%1.36 vs 1.40

Pageviews

26.58%34,574 vs 27,314

Pages / Session

0.95%2.58 vs 2.55

Avg. Session Duration

2.64%00:02:37 vs 00:02:33

New Visitor Returning Visitor

28.5%

71.5%

30.1%

69.9%

All Users+0.00% Users

https://analytics.google.com/analytics/web/?authuser=1&utm_source=pdfReportLink#/report/visitors-overview/a61656745w96391266p100548466/_u.date00=20181201&_u.date01=20181231&_u.date10=20181101&_u.date11=20181130&overview-dimensionSummary.selectedGroup=demographics&overview-dimensionSummary.selectedDimension=analytics.country&overview-graphOptions.selected=analytics.nthDay

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NC CPA Board December Newsletter"NC CPA Board" <[email protected]> 2 groups and 1 individualSent to 23,484 recipients on Dec 13, 2018 1:00 pm

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37%Opens

8,668 opens35%Clicks

3,024 unique clicks100%Delivery

23,408 delivered85 bounced

66.3% Desktop

33.7% Mobile

0% AOL

2.3% AppleMail

22.7% Gmail

7.5% Outlook

0% Outlook.com

0.1% Yahoo! Mail

67.3% Unknown

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North Carolina Newsletter DecemberNC CPA Board December NewsletterDec 13 2018 01:00:13 PM CST"NC CPA Board" <[email protected]>[email protected],"00_Emails to be Copies on All Emails","2018 December NC Newsletter"

response totals as of Jan 02 2019 09:44:12 AM CSTtotal emails sent: 23484total received: 23408 99.70%total bounces: (28 were true bounces) 76 0.30%

People who opened it: 8668 37.03%Total Clicks: 5905 68.10%People who opted out: 23 0.10%New people who signed up: 3 0.01%

Clicks on links:link 1: .jpg - (https://nccpaboard.gov/wp-content/uploads/2018/12/12-2018-Activity-Review.pdf): 414 7.01%link 2: NASBA - (http://nccpaboard.gov/): 39 0.66%link 3: nccpaboard.gov - (http://nccpaboard.gov/): 9 0.15%link 4: VIEW THE DECEMBER 2018 EDITION - (https://nccpaboard.gov/wp-content/uploads/2018/12/12-2018-Activity-Review.pdf): 5370 90.94%link 5: website - (http://nccpaboard.gov/welcome/activity-review/): 73 1.24%

EXECUTIVE STAFF REPORT DECEMBER 2018

Service to the Board: Phyllis E. Elliott completed 33 years of service to the Board on December 2. Thanks!

NASBA Gateway Training: On December 6, Chris Mays with NASBA came to the office and provided training on the National Exam Candidate Database that was updated earlier this year to Phyllis, Lisa, Vanessia, and David.

Holiday Lunch: On December 12, Board staff enjoyed a Christmas lunch at the Capitol Chop House. On December 19, staff gathered for our annual Secret/Dirty Santa gift exchange.

Breakfast with the NCACPA: Bob and David had their monthly meeting with Sharon Bryson and Mark Soticheck on December 14.

NC Occupational Licensing Board (OLB) Holiday Networking Luncheon: Bob organized the December 20 luncheon for OLB Executives and attorneys. David and Bob attended along 29 other OLB representatives.

ITEM VIII-C

Documents

01-2019 Public Session Agenda...public session agenda . north carolina state board of cpa examiners . january 28, 2019 10:00 a.m. 1101 oberlin road . raleigh, nc . i. administrative