Fillable 07 2020 Public Session Agenda Guests (NC State Board of CPA Examiners)

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07 2020 Public Session Agenda Guests (NC State Board of CPA Examiners)

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How to Participate in a Teleconference or
Videoconference Board Meeting
The Board will conduct the July 20, 2020, meeting and Hearing by
teleconference or videoconference. To participate in a teleconference or
videoconference meeting of the Board, please send your name, email
address, telephone number, and employer/firm name to
communications@nccpaboard.gov
at least three business days before the
scheduled meeting.
PUBLIC SESSION AGENDA
NORTH CAROLINA STATE BOARD OF CPA EXAMINERS
JULY 20, 2020
10:00 A.M.
VIA VIDEOCONFERENCE
1101 OBERLIN ROAD
RALEIGH, NC
I. Administrative Items
A. 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.
1. Public Hearing - Case No. C2020024 - Paul L. Erickson - Request for Modification
of Discipline (ACTION)
B. Welcome and Introduction of Guests
C. Approval of Agenda (ACTION)
D. Minutes (ACTION)
E. Financial/Budgetary Items
1. Financial Statements for June 2020 (ACTION)
II. Legislative & Rule-Making Items
III. National Organization Items
A. UAA Model Rules Exposure Draft (ACTION)
IV. State & Local Organization Items
V. Committee Reports
A. Professional Standards (ACTION)
B. Professional Education and Applications (ACTION)
C. Audit Committee (ACTION)
VI. Executive Staff and Legal Counsel Report
A. Strategic Plan (FYI)
B. Operational Metrics (FYI)
C. Executive Staff Report (FYI)
VII. Public Comments
VIII. Closed Session
IX. Adjournment
PUBLIC SESSION MINUTES
North Carolina State Board of CPA Examiners
June 18, 2020
Via Videoconference
1101 Oberlin Road
Raleigh, NC 27605
MEMBERS ATTENDING: Michael S. Massey, CPA, President; Barton W. Baldwin, CPA,
Vice President; Gary R. Massey, CPA, Secretary-Treasurer; Bernita W. Demery, CPA; Wanda B.
Taylor, Esq.; Jennifer Van Zant, Esq.; and Arthur M. Winstead, Jr., CPA (all by simultaneous
communication).
STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy
Director; Frank Trainor, Esq., Staff Attorney; Lisa R. Hearne, Communications Officer; and
Noel L. Allen, Esq., Legal Counsel (all by simultaneous communication).
GUESTS: Sharon Bryson, CEO, NCACPA; Beth Monaghan, CPA, NCACPA Board of
Directors; Douglas J. Brocker, Esq., The Brocker Law Firm, PA; W. Leon Rives, CPA, Rives &
Associates, LLP; Leon Little Rives, II; Frederick Sharpless, Esq., Sharpless McClearn Lester
Duffy, PA; Josh Waters, CPA, Medstream Anesthesia/Summit Billing Service, Michael S. Carey,
CBH LLP, Jennifer Cantey, CPA, BMC Stock Building Supply; and Leslie Christian, Court
Reporter (all by simultaneous communication).
CALL TO ORDER: President Massey called the meeting to order at 2:00 p.m.
PUBLIC HEARING: President Massey called the Public Hearing to order at 2:02 p.m. to hear
Case Nos. C2013084-2, C2018297, I2012404-1, and I2012404-3 – William Leon Rives, CPA,
Leon L. Rives, II, and Rives & Associates LLP. William Leon Rives, CPA, and Leon L. Rives, II,
were present and represented by Fredrick Sharpless, Esq. Douglas J. Brocker, Esq., represented
the Board. Messrs. Sharpless and Brocker made presentations to the Board. Mr. Winstead and
Ms. Taylor moved to enter Closed Session to discuss the matters. Motion passed. The Board re-
entered the Public Hearing, at which point Ms. Van Zant moved, and Mr. Winstead seconded the
motion to refer the matter to the Office of Administrative Hearings to be presided over by an
Administrative Law Judge. Motion passed with six (6) affirmative votes and one (1) negative vote
by Mr. Baldwin. This Public Hearing is a matter is of public record
MINUTES: The minutes of the May 18, 2020, meeting were approved as submitted.
FINANCIAL AND BUDGETARY ITEMS: The May 2020 financial statements were accepted
as submitted.
STATE AND LOCAL ORGANIZATION ITEMS: Mr. G. Massey provided an update on the
Joint Task Force on Succession Planning with the Board and the NCACPA.
ITEM I-D
Public Session Minutes
June 18, 2020
Page 2
REPORT OF THE PROFESSIONAL STANDARDS COMMITTEE: Mr. Winstead moved,
and the Board approved the following recommendations of the Committee:
Case No. C2019327 - Neikirk, Mahoney & Co. PLLC - Approve the Signed Consent Order
(Appendix I).
Case No. C2019339 Britt & Company, CPA, LLC - Approve the Signed Consent Order
(Appendix II).
Case No. C2020004 - BMC CPAs, Inc. - Approve the Signed Consent Order (Appendix III).
Case No. C2020037 Mary Ann Helms Armstrong - Approve the Signed Consent Order
(Appendix IV).
Case No. C2019344 - Waldron H. Rand & Company, P.C. - Approve the Signed Consent Order
(Appendix V).
Case No. C2019187 - Close the case without prejudice.
Case No. C2019320 - Close the case without prejudice.
Case No. C2019348 - Close the case without prejudice.
Case Nos. C2020048-1 and C2020048-2 - Close the cases without prejudice with a Letter of
Warning.
Case Nos.C2020055-1 and C2020055-2 - Close the cases without prejudice with a Letter of
Warning.
Case Nos.C2020057-1 and C2020057-2 - Close the cases without prejudice with a Letter of
Warning.
Case No.C2020069 - Close the case without prejudice.
REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS
COMMITTEE: Mr. G. Massey moved, and the Board approved the following recommendations
of the Committee:
Temporary Permits - The Committee recommended that the Board approve the following
temporary permits that were approved by the Executive Director:
Jan Zimmermann, T11930
Shu Dong Mallari, T11931
Melissa Yael Winston, T11932
Daniel Patrick Kelley, T11933
Karla J. Murphy, T11934
Kim Cherie Creasey, T11935
Kimberly Kathryn Slone, T11936
Hal Lincoln Young, T11937
Daniel Francis Lisewski, T11945
Anthony Robert Welburn, T11946
Public Session Minutes
June 18, 2020
Page 3
Grayling Bennett Pruitt, T11947
Brittany Nicole Layton, T11948
Brant John Sprunger, T11949
Rodney Allen Tillinghast, T11950
Megan Danielle Stanton, T11951
Madeleine Griffin-Cone, T11952
Steven Thomas Chambers, T11953
Adam Quresh Sachee, T11954
John Vela Delarosa, T11955
Jonora Kinshasa Jones, T11956
Elizabeth Ashlea Tucker, T11957
Beverly Ann Erme-Cox, T11958
Laurie H. Londergan, T11959
Hanseok Go, T11960
Elizabeth Ashley Loudermilk, T11961
Shana Wides Angers, T11962
Aliya Sanderson, T11963
Paul Vincent Shimp, T11964
T’Andrea Latrelle Anissa White, T11965
Christopher Alan Teats, T11966
Jonathan Robert Rea, T11967
Scott Gerard Falls, T11968
Robert Newton Eberlein, T11969
Alexander James Raborn, T11970
Cynthia Jane Butcher, T11971
Reinstatements - The Committee recommended that the Board approve the following:
Jonathan Rhett Esser, #34425 Sarah Marie Windt, #36144
Reissuance of New Certificate - The Committee recommended that the Board approve the
following applications for reissuance of new certificate:
Thomas Beverly Alvis, III, #33582 Barry Tyrone Leonard, #31241
Extension Requests - The Committee recommended that the Board approve the following
individuals for an extension for completion of CPE until the dates noted:
Benjamin Stuart Goldstein, #12741: June 30, 2020
Maida Carol Metz Renson, #13724: June 30, 2020
Susan Beck Thomas, #17760: June 30, 2020
Letter of Warning - The Committee recommended that the Board approve the requests to rescind
the Letter of Warning issued to Alan Louis Polivick, #39545.
Examinations –The Committee recommended that the Board approve the following staff-
approved applicants to sit for the Uniform CPA Examination:
Kate Adams
Alexander Ade
Michael Allen
Deborah Anderson
Nelson Ayson
Camille Bailey
Lauren Bakke
Julie Barbour
Tasha Barnes
Jennifer Barrow
Amy Bayley
Kristin Beck
Madison Bencini
Jacob Bishop
Alexander Black
Erika Blackston
Angela Blackwell
Meghan Bonham
Andrew Bowden
Jeffery Braddy
Public Session Minutes
June 18, 2020
Page 4
Luke Bradley
Bryelle Braswell
Molly Brogden
Sarah Brooks
Akhari Brown
Hannah Brown
Kayla Brown
Stephen Brown
Anthony Bui
Duncan Bullins
Melanie Burke
Chelsea Burney
Benjamin Canup
Rosa Castaneda Avila
Joshua Cathey
Jonathan Cauble
Brandi Cawthorn
Marina Chaconas
Caroline Clevenger
Andrew Cogdell
Patrick Combs
Matthew Core
Andrew Cornwell
Rose Cossuto
Michelle Council
Sheridan Crissman
Tucker Crowder
Leslie Cunnane
Kevin Dao
Thomas Davenport
Kaycee Davis
Hunter Dawson
William Deleo
Alexander DeVane
Nicole Dilone
Paige Domhoff
De-Kia Downer
Megan Dyer
Nicholas Eberhardt
Caroline Eidson
Anna Elghanayan
Christa Ellis
Frank Erickson
Alec Esoda
Emily Etgen
Shane Ferrero
Alex Fisher
Gema Flete
Jamie Fox
Andrew Freeman
Nicholas Fuchs
Mary Futrell
Tracettia Gaither
Breonna Garrison
Morgan Garriss
Faith Geraghty
David Gibbons
Colin Gough
William Gross
Edwin Guest
Brian Hardin
Ronnie Harper
John Harsh
Daniel Haskell
Austen Hawkey
Kailey Hedgepeth
Anna Hergenrader
Joseany Hernandez Juarbe
Charles Hicks
Hannah Higgins
Matthew Holland
Brandon Holleman
Austin Horne
Marcus Hulbert
Darrell Hunter
Alexander Jackson
Melicia James
Christopher Johnson
Jacob Johnson
Spencer Johnson
Marissa Jones
Jonathan Kane
George Karnazes
Jacey Katch
Amanda Kilduff
Aleksandar Krajisnik
Jenna Landis
Johnathan Lara
Megan Leasure
Trevor Lee
Samantha LeGrand
Caleb Lewis
Public Session Minutes
June 18, 2020
Page 5
Anthony Lott
Andrew Mansell
Nicholas Masinsin
Ryan McMillin
Corinne Monahan
Tiaria Mulbah
Rachel Mullican
Sara Nicholson
Connor Noonan
Christian North
Jared Onque
Alexander Pantelakos
Brett Parlier
Evelyn Pearce
Haley Perry
Kalejah Pierce
Brian Pinault
Curtis Pouncy
Carly Proctor
Erica Propst
Laura Purdy
Dustin Ramos
Charles Riker
Faith Roberts
Rachel Roeth
Amber Romero
Kathryn Sabol
Kyra Schemmel
Scott Sebbo
Heather Shamblin
Elizabeth Sheehan
Michael Shuster
Joshua Siegal
Indira Smith
Michael Spurgeon
Edward St. Amand
Abigail Starnes
Allan Staten
Rachel Stewart
Brandon Tahamtan
Cheryl Taylor
Cole Taylor
David Templeton
Elena Totchilova
Shawn Turk
Aniema Udoroh
Carey Van
Samuel Van Heukelom
Erin Vankleeck
Alexis Vann
Victoria Vidal
Emilie Vincitorio
Wendy Warner
Collin Warren
Emily Webb
Shelby White
Adam Winegar
Sydney Wohlfert
Kristi Woolard
Hannah Zerwas
The Committee recommended that the Board consider the staff recommendation to extend specific
Exam section credit windows. Ms. Taylor and Mr. Winstead moved to approve the
recommendation that Exam credit sections expiring April 1-December 30, 2020, be extended until
December 31, 2020. Motion passed with (6) affirmative votes. Ms. Demery did not participate in
the discussion, nor did she vote on this matter.
EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: President Massey discussed his
plan to have Cheryl Farrar of NASBA facilitate the Board strategic planning session in October
provided Ms. Farrar can be in Raleigh to facilitate the meeting.
Mr. Nance provided the monthly operational metrics and reported on the plan to implement a
virtual technology system for Board and committee meetings.
The monthly Executive Staff report was provided as part of the agenda.
Public Session Minutes
June 18, 2020
Page 6
CLOSED SESSION: Ms. Demery and Mr. Massey moved to enter Closed Session to discuss the
report of the Personnel Committee. Motion passed.
REPORT OF THE PERSONNEL COMMITTEE: Ms. Taylor and Mr. G. Massey moved to
approve the recommendation of the Personnel Committee. Motion passed.
ADJOURNMENT: Messrs. G. Massey and Winstead moved to adjourn the meeting at 4:10 p.m.
Motion passed.
Respectfully submitted: Attested to by:
Robert N. Brooks Michael S. Massey, CPA
Executive Director President
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

            



    ex parte, 
           
 


 

            

          

             
       

NC OAR■ o
JUN -8 2020
APPENDIX I
18
June
2020







 

   
             
  

     
 


           


 
    
          
 


  


            



ex parte, 
           



 

           

          
 

           
  

 
  

APPENDIX II
18
June
2020







 

       
             
 


      


           




          
   
 




            



 exparte, 
           





          

          


             
           
 NC BOARD 
MAY 1 �
2020
APPENDIX III
18
2020
June






 


          
           
  


         
          


 
         
         
 
 

         


       
           


 
           
ex parte, 
          
           

 
 
  

l
 
  
• !
APPENDIX IV
 
 
 

            
           
   


  


 
 
             
  

       
        
 
 
        
   



    
        



           

 



 

 
      


 
18
June
2020


 

 
 




           
             
   

    
             
           


           


       
       to  
          
   


  


            



      ex parte, 
           
to 


   

    to         

          


             
    to     


to    
  
APPENDIX V
 


            
 

            

  




 
  
June

2020

 


NC BOA;m or
  

ITEM I-E-1
The Financial Statements (ITEM I-E-1)
will be available at the meeting.
North Carolina State Board of Certied Public Accountant Examiners
MEMORANDUM
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e
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
IT
E
M
III-
A
May
26, 2020
TO: State Boards of Accountancy and other interested parties
FROM: J. Coalter Baker, Chair – NASBA Uniform Accountancy Act Committee
As approved by the NASBA Board of Directors, we are releasing for a 90-day comment period proposed
revisions to the Uniform Accountancy Act’s Model Rules that pertain to education. These revisions were
developed by the AICPA/NASBA CPA Evolution Initiative and reviewed by the NASBA Uniform
Accountancy Act Committee, which recommended them to the NASBA Board for public comment.
The changes being proposed cover several areas related to the education requirements for those wishing to
enter the CPA profession. A guiding principle was to suggest Model Rules that aligned with those already
implemented in a majority of states, and in that way to encourage uniformity among the states. The CPA
Evolution Initiative limited their recommendations to those they believed to be most relevant to their charge.
Briefly, some of the more significant changes being proposed include:
● A revision is being proposed to Rule 5-1 that would remove the requirement that an accounting program must
be recognized by the Council for Higher Education Accreditation (CHEA); instead the program must be
recognized by the Board of Accountancy. Only a few States have adopted the language in the current Model
Rules that calls for CHEA recognition. Many excellent accounting programs are recognized by the Association
to Advance Collegiate Schools of Business-International (AACSB), which is no longer listed by CHEA. This
issue arises again in Rule 5-2 (d)(7).
● Rule 5-2(a) has proposed additions of developing skills in “critical thinking” and “professional skepticism,”
as has been advocated by accounting educators worldwide.
● Consistent with the proposed revised model of the Uniform CPA Examination, establish required accounting
content that is core to the accounting profession as defined in Rule 5-2(d)(2).
● Pre-approval of internship programs and independent study is being advised in proposed Rule 5-1 (f) and (g), to
help ensure students receive valuable educational experiences.
● Boards are being urged to complete transcript reviews in Rule 5-2(c), as accrediting organizations are focused on
the overall quality of educational institutions, and not verifying that the content of the accounting programs
meets Boards of Accountancy licensing requirements. The issue of coverage is also raised in Rule 5-2(d)(6).
● Changes to align requirements among states and to add data analytics and related courses to basic subject matter
to be covered are found in Rule 5-2(d). Also in Rule 5-2(d), you will note reference to areas “included in the
Uniform CPA Examination Blueprints” to allow for updating topics as needed.
● To cover situations where pertinent courses are not being offered inside the business school, but are available in
another college or university program, changes are being suggested to Rules 5-2(c) and (d).
● Currently, states have rules that permit three, or six, or an undetermined number of credits to be earned through
internships and independent study. Changes are being proposed to Rule 5-2 (d)(7) to set the maximum number
at nine credits and describe the content. This can help with education costs and add flexibility to the curriculum.
We believe these changes will provide guidance for students, educators and regulators on the education
needed to enter the evolving CPA profession in the years ahead. We encourage the State Boards and other
interested parties to consider these proposed changes and send any comments or recommendations to the
UAA Committee via uaacomments@nasba.org
by August 31, 2020.
Sincerely,
J. Coalter Baker
J. Coalter Baker, CPA
Chair, NASBA Uniform Accountancy Act Committee
National Association of State Boards of Accountancy
____________________________________________________________________________________
150 Fourth Avenue North ♦ Suite 700 ♦ Nashville, TN 37219-2417 ♦ Tel: 615/880/4200
1
UAAModelRuleRequirements–Education
Rule5‐1‐Educationrequirements–definitions.
(a) “Semester credit hour” (SCH)
means the conventional college semester credit hour.
“Quarter credit hours” may be converted to semester credit hours by multiplying them by
two-thirds; i.e., one quarter credit hour equals two-thirds of a semester credit hour.
(b) “College(s) or university(s)” means Board-recognized institution(s) of higher education
accredited by Board recognized accrediting organizations.
(c) “Accredited” or “Accreditation” reflects the quality control of the education process
provided by Board-recognized regional, national or international accreditation
organizations. In determining acceptable accreditation organizations, the Board may
recognize a Council for Higher Education Accreditation (CHEA) recognized regional
and/or national accreditation organization. These Rules refer to three levels of
accreditation. Level 1 represents the most comprehensive review at the accounting
program level and Level 3 is the least comprehensive review at the college or university
level. Colleges or universities without accreditation, as defined below, would generally
lack any level of accreditation including the college or university, the business school or
program (“business school”), and/or the accounting department or program (“accounting
program”).
1. Level 1 accreditation – the accounting program. In a Level 1 accreditation, the
college or university, business school, and the accounting program are
separately accredited. This level applies to an accounting program that is
accredited by an organization recognized by the Board as a specialized or
professional accrediting organization, such as the Association to Advance
Collegiate Schools of Business-International (AACSB). Accredited accounting
programs have met standards substantially higher and much more specific than
those required for Level 2 or Level 3 accreditation.
2. Level 2 accreditation – the business school. In a Level 2 accreditation, the
college or university and the business school are accredited, but the accounting
program is not separately accredited. This level applies to a business school that
is accredited by an organization recognized by the Board as a specialized or
professional accrediting organization, such as the AACSB or the Association of
Collegiate Business Schools and Programs (ACBSP).
3. Level 3 accreditation – the college or university. In a Level 3 accreditation, the
college or university is accredited, but neither the business school nor the
accounting program meet Level 1 or Level 2 accreditation requirements. This
level applies to a degree-granting college or university that is not accredited at
Level 1 or Level 2, but is accredited by an organization currently recognized by
the Board as a regional, national or international accrediting organization, such
as Higher Learning Commission, Middle States Commission on Higher
Education, New England Commission on Higher Education, Northwest
Commission on Colleges and Universities, , Southern Association of Colleges
and Schools Commission on Colleges, and WASC Senior College and University
Commission.
4. College or university without accreditation – an educational institution or entity
that does not have an accreditation of either the college or university, business
school, or accounting program; or a college or university accredited by
organizations not recognized by the Board.
2
(d)
“Integration of subject matter” means a program of learning where certain subjects
,
which may b
e discrete courses in some colleges or universities, are integr
ated or
embedded within relate
d courses. Colleges or universities t
hat use an integrated
approach to
cover such multiple course subjects should provide evidence of the req
uired
coverage pursuant to Rule 5-2(d). Acceptance of
integration o
f any subject matter
requires Board approval.
(e)
“Ethics” means a program of learning that provides students with a framework of ethical
reasoning, p
rofessional values and attitudes for exercising professional
skepticism and
other behavior that is in t
he best interest of the public and profession. At a minimu
m, an
ethics progr
am should provide a foundation for ethical reasoning and the
core values of
integrity, objectivity and independence.
(f)
“Internship” means faculty pre-approved and appropriately supervised sh
ort-term work
experience, usually relat
ed to a student’s major field of study, for which t
he student
earns academic credit.
(g)
“Independent study” means academic work selected or designed by the student with
the
pre-approval of the appropriate department of a college or university under faculty
supervision.
This work typically occurs outside of the regular classroom
structure.
Rule5‐2‐Educationrequirements‐determiningcomplianceoftheapplicant’seducation.
(a)
These requirements are intended to provide a foundation in accounting
and business
course sub
jects. The pr
ogram should:
1.
Develop the skills required to apply the knowledge attained (including
skills in
communications, crit
ical thinking, research and analysis).
2. Include and emphasize ethical behavior, professional skepticism and judgment,
and professional responsibility.
3.
Provide the highest quality instruction in subjects that clearly contribute to the
knowledge,
skills and abilities necessary to meet the public’s
expectations of a
CPA.
(b)
For purposes of Section 5(c) of the Uniform Accountancy Act, an applican
t will be
deemed to have met the
education requirement(s) if the Board has deter
mined the
applicant ha
s met the requirements of Rule 5-2(c) and Rule
5-2(d), together with
appropriate
consideratio
n of Rule 5-2(a).
(c)
Determining compliance of the applicant’s education shall be accomplished through the
Board’s use
of the following procedur
es:
1.
Reliance on accreditation, as defined in Rule 5-
1(c), of the college or university,
from which the candidat
e has obtained the necessary degree and hours
as
defined in R
ule 5-2(d) for purposes of determining the acceptability of the
degree
and the amount of detailed review re
quired for compliance with the accou
nting
and business content. T
he Board may place significant reliance on the q
uality, of
accounting and business courses included in accounting degrees from Level 1
colleges or
universities, however, the Board should complete a transcrip
t review
to ascertain appropriate coverage of accounting and business content in
accordance
with Rule 5-2(d). The Board may place reliance on the qualit
y of the
business co
urses included in business degrees fr
om colleges or universities with
Level 2 accr
editation , however, the Board should complete a transcript r
eview to
ascertain ap
propriate coverage of accounting an
d business content in
accordance with Rule 5-2(d), including a more thorough review of the accounting
content tha
n from Level 1 colleges
or universities. Transcripts from a Level 3
college or university require more detailed review by the Board for compliance
3
with the accounting and
business content. Degrees from colleges or universities
without accreditation or with accreditation by an organization not recognized by
the Board would generally not be acceptable.
2.
Reliance on other procedures and in
formation where the degree and/or courses
were obtained from a college or university(s) not
meeting the accreditatio
n
requirements of Rule 5-
2(c)(1). Accepting degrees or course
s under Rule 5-2(d)
should only be based on evidence of acceptable course content, instruction and
quality as would be expected by accreditation a
nd as approv
ed by the Board.
3.
Reliance on other procedures and information where the requirements of Rule 5-
2(d) are met by integration of subject matter. The requirements set forth
in Rule
5-2(e) should be used to determine compliance.
(d)
An applicant shall be deemed to have satisfied the educatio
n requirements if the
following co
nditions are met:
1. Earned a graduate degree and/or a baccalaureate degree at a college or
university that is accredited, as described in Rule 5-1(c);
2.
Earned a minimum of six SCH at the undergraduate level or three SCH at the
graduate level of principles or introdu
ctory accounting conten
t and a minimum of
24 SCH (or t
he equivalent) of accounting content at the unde
rgraduate or
graduate level requiring
a minimum of three SCH in each of the subject-
matter
content area
s listed in Rule 5-2(d)(2)i. through iv below, and a minimum
of twelve
SCH in some or all of th
e subject-matter content areas listed
in Rule 5-2(d)(2)v
through xvii below:
i.
Financial accounting and reporting for business organizations
ii.
Financial statement
auditing
iii. Taxation
iv.
Accounting information systems
v. Financial accounting and reporting for government and not-
for-profit
entities
vi. Attestation
e
ngagements
vii.
Managerial or cost accounting
viii.
Mergers and acquisition
s
ix.
Tax and financial planning
x. Fraud
examination
xi.
Internal controls and risk assessmen
t
xii. Financial
statement
analysis
xiii.
Accounting research and
analysis
xiv. Tax research and analysis
xv.
Data analytics, data interrogation techniques, and/or digital ac
umen in an
accounting context, whether taken in the business school or in another
college or u
niversity program, such as the engineering, computer scien
ce,
or math programs
xvi.
Ethics (acco
unting course)
xvii.
Other accounting-related content areas include
d in the Uniform CPA
Exa
mination Blueprints or as may be
approved by the Board.
3.
Earned a minimum of two SCH in research and analysis rele
vant to the course
content described in 5-2(d)(2) through a discrete undergraduate and/or graduate
accounting
course, or two SCH integrated throughout the un
dergraduate and/or
graduate accounting curriculum. Colleges or universities must provide evidence
of coverage under integr
ation as specified in Rule 5-2(e). The SCH earn
ed
through a di
screte course in research and analysis in accounting may fu
lfill two of
the SCH of t
he accounting subject
matter requirements in Rule 5-2(d)(2).
4
4.
Earned a minimum of 24 SCH (or the equivalent) of business content, oth
er than
accounting,
at the under
graduate and/or graduate level, covering some or all of
the following
subject-matter content:
i. Business
la
w
ii. Economics
iii. Management
iv. Marketing
v. Finance
vi. Business
comm
unications
vii. Statistics
viii. Quantitative methods
ix. Information systems or technology
x.
Data analytics, data interrogation techniques, and/or digital ac
umen,
whether taken in the business school or in another college or university
program, such as the engineering, computer science, or math
programs.
xi.
Ethics (business course
)
xii.
Other business-related content areas included in
the Uniform CPA
Exa
mination Blueprints or as may be
approved by the Board.
5.
Earned a minimum of two SCH in communications in an und
ergraduate and/or a
graduate co
urse listed or cross-listed as an accounting or business cour
se or two
SCH integra
ted throughout the unde
rgraduate or graduate accounting or
business curriculum. Colleges or universities must provide evidence of coverage
under integr
ation as specified in 5-2(e). The SCH earned through a discre
te
course in
communications may fulfill two SCH of the subject
matter requirements
of Rule 5-2(d)(4).
6.
Earned a minimum of three SCH in an undergraduate and/or
a graduate course
listed or cro
ss listed as an accounting or business course in ethics as d
efined in
Rule 5-1(e). A discrete th
ree SCH co
urse in ethics may count towards meeting
the accounting or business course requirements of Rule 5-2(d)(2) or Rule 5-
2(d)(4). As an alternative, colleges or universities may choose to integrate
the
course throughout the undergraduate and/or graduate accounting or business
curriculum.
Universities must provide evidence of coverage under integr
ation as
specified
in Rule 5-2(e). Proof of coverage may b
e provided through specific
evaluation by a specialized or professi
onal accrediting organization recog
nized
by the Board, in which e
vidence is provided to assure the Board that th
e program
of learning d
efined in Rule 5-1(e) has been adequ
ately covered and at the
equivalent of the three SCH mini
mu
m. Alternate methods for proof of ethics
coverage may be determined and approved by the Board following careful
scrutiny
.
7.
A maximum of nine SCH for internships and independent stu
dy, as defined in
Rule 5-1(f) and Rule 5-1(g), may cou
nt towards the educatio
n requirement of
Section 5(c)
of the Uniform Accountancy Act. However, of t
he nine SCH, a
maxi
mum of three SCH may apply to accounting content required under Rule 5-
2(d)(2) and a maximum of three SCH may apply to business content requ
ired
under Rule 5-2(d)(4).
(e)
Colleges or universities that use an integrated approach to
meet the requirements of
Rule 5-2(d)(3, 5 or 6) must provide evidence that the respective subjects adequately
cover the desired conten
t, with acceptable instruction and quality to attain the objectiv
es.
Proof of coverage may b
e provided through specific evaluatio
n by a specialized or
professional accreditin
g organization recognized
by the Board. Alternate methods for
5
proof of coverage may b
e determined and approved by the Board following careful
scrutiny.
1
UAAModelRuleRequirements–Education
Rule5‐1‐Educationrequirements–definitions.
(a)
“Semester credit hour” (SCH) means the conventional colle
ge semester credit hour.
“Quarter credit hours” may be conve
rted to semester credit h
ours by multiplying them by
two-thirds; i.
e., one quarter credit hour equals two-thirds of a semester credit hour.
(b)
“College(s) or university(s)” means Bboard-recognized instit
ution(s) of higher education
accredited by Boardgenerally recognized accrediting organizations.
(c) “Accredited” or “Accreditation” reflects the quality control of the education process
provided by generally Board -recognized regional, and/or national or international
accreditation organizations. In determining acceptable accreditation organizations, the
Board may recognize a Council for Higher Education Accreditation (CHEA) recognized
regional and/or national accreditation organization. These Rules refer to three levels of
accreditation. Level 1 represents the most comprehensive review at the accounting
program level and Level 3 is the lea
st comprehensive review at the colle
ge or university
level. Colleges or universities withou
t accreditation, as defin
ed below, would generally
lack any level of accred
itation including the college or university, the business school
or
program (“b
usiness school”), and/or the account
ing department or program (“accounting
program”).
1.
Level 1 accreditation – the accounting program. In a Level 1 accreditatio
n, the
college or university, business school, and the accounting program are
separately accredited. T
his level applies to an accounting pro
gram that is
accredited by an organization recognized by the Board Council for Higher
Education Accreditation (CHEA) as a specialized or professional accrediting
organization, such as the Association to Advance Collegiate Schools of
Business-Int
ernational (AACSB). Accredited accounting programs have
met
standards substantially
higher and much more specific than those requir
ed for
Level 2 or Level 3 accre
ditation.
2.
Level 2 accreditation – the business school. In a Level 2 accreditation, th
e
college or u
niversity and the business school are accredited
, but the accounting
program is not separately accredited
. This level applies to a
business school that
is accredited by an organization recognized by the Council for Higher Education
Accreditation (CHEA)Board as a specialized or professional accrediting
organization, such as the AACSB or the Association of Collegiate Business
Schools and Programs (ACBSP).
3.
Level 3 accreditation – the college or university. In a Level 3 accreditatio
n, the
college or u
niversity is accredited, but neither the business school nor th
e
accounting
program meet Level 1 or Level 2 accreditation re
quirements. This
level applies to a degree
-granting college or university that is not accredit
ed at
Level 1 or Level 2, but is accredit
ed
by an organization currently recognized by
the Council for Higher Education AccreditationBoard as a regional, national or
international accrediting organization, such as Higher Learning Commission,
Middle States Commission on Higher Education, New England Association of
Schools and Colleges Commission on Colleges or Universities of Higher
Education, Northwest Commission on Colleges and Universities, North Central
Association of Colleges and Schools-The Higher Learning Commission,
Southern Association of Colleges and Schools Commission on Colleges, and
WASC Seni
or College and University Co
mmission.
2
4.
College or university without accreditation – an educational institution or
entity
that does no
t have an accreditation o
f either the college or university, business
school, or a
ccounting program; or a college or u
niversity accredited by
organization
s not recogn
ized by the Board.
(d)
“Integration of subject matter” means a program of learning where certain subjects
,
which may b
e discrete courses in some colleges or universities, are integr
ated or
embedded within related courses. Colleges or universities that use an integrated
approach to
cover such multiple course subjects should provide evidence of the req
uired
coverage pursuant to Rule 5-2(d). Acceptance of
integration o
f any subject matter
requires Board approval.
(e)
“Ethics” means a program of learning that provides students with a fram
ework of ethical
reasoning, p
rofessional values and attitudes for exercising professional
skepticism and
other behavior that is in t
he best interest of the public and profession. At a minimu
m, an
ethics program should provide a foundation for ethical reasoning and the core values of
integrity, objectivity and independence.
(f) “Internship” means faculty pre-approved and appropriately supervised short-term work
experience, usually related to a student’s major field of study, for which the student
earns acade
mic credit.
(g)
“Independent study” means academic work selected or designed by the student with
the
pre-approva
l of the appropriate depa
rtment of a college or university under faculty
supervision. This work typically occurs outside of the regular classroom structure.
Rule5‐2‐Educationrequirements‐determiningcomplianceoftheapplicant’seducation.
(a)
These requirements are intended to provide a foundation in accounting
and business
course subjects. The program should:
1. Develop the skills required to apply the knowledge attained (including
skills in
communications, crit
ical thinking, research, judgment and analysis).
2. Include and emphasize ethical behavior, professional skepticism and judgment,
and professional responsibility.
3. Provide the highest quality instruction in subjects that clearly contribute to
the
knowledge, skills and abilities necessary to meet the public’s expectations of a
CPA.
(b) For purposes of Section 5(c) of the Uniform Accountancy Act, an applican
t will be
deemed to have met the
education requirement(s) if the Board has deter
mined the
applicant ha
s met the requirements of Rule 5-2(c) and Rule
5-2(d), together with
appropriate
consideratio
n of Rule 5-2(a).
(c)
Determining compliance of the applicant’s education shall b
e accomplished through the
Board’s use of the following procedures:
1. Reliance on accreditation, as defined in Rule 5-
1(c), of the college or university,
from which the candidat
e has obtained the necessary degree and hours
as
defined in R
ule 5-2(d) for purposes of determining the acceptability of the
degree
and the amount of detailed review re
quired for compliance with the accou
nting
and business content. St
ate The Boards may place significant reliance on
the
quality, content and delivery method of accounting and business courses
included in accounting degrees from Level 1 colleges or universities, however,
and as such, the Board should complete a transcript review to ascertain
appropriate coverage of accounting and business content in accordance with
Rule 5-2(d). transcripts from such colleges or universities would require minimal
or no Board review. The Board may place reliance on the quality of the business
3
courses in
cluded in business degrees from cColleges or universities with Level 2
accreditation would require little or no Board review of transcripts in terms of the
business content, but, however, the Board should complete a transcript review to
ascertain appropriate coverage of accounting and business content in
accordance with Rule 5-2(d), including a more thorough review of the accounting
content would require more review than from Level 1 colleges or universities.
Transcripts from a Level 3 college or university would require more detailed
review by the Board for compliance with the accounting and business content.
Degrees from colleges or universities without accreditation or with accreditation
by an organization not recognized by the Board would generally not be
acceptable.
2.
Reliance on other procedures and in
formation where the degree and/or courses
were obtained from a college or university(s) not
meeting the accreditatio
n
requirements of Rule 5-
2(c)(1). Accepting degrees or course
s under Rule 5-2(d)
should only
be based on evidence of acceptable course content, instruct
ion and
quality as would be expected by accreditation a
nd as approv
ed by the Board.
3.
Reliance on other procedures and information where the requirements of Rule 5-
2(d) are met by integration of subject matter. The requirements set forth
in Rule
5-2(e) should be used to determine compliance.
(d)
An applicant shall be deemed to have satisfied the educatio
n requirements if the
following co
nditions are met:
1.
Earned a graduate degree and/or a baccalaureate degree at a college or
university that is accredited, as described in Rule 5-1(c);
2.
Earned a minimum of six SCH at the undergraduate level or three SCH at the
graduate level of principles or introductory accounting content and a minimum of
24 SCH (or the equivalent) of accounting courses content at the undergraduate
or graduate level , excluding principles or introductory accounting courses,
covering requiring a minimum of three SCH in each of the subject-matter content
areas listed in Rule 5-2(d)(2)i. through iv below, and a minimum of twelve SCH in
some or all of the following subject-matter content areas listed in Rule 5-2(d)(2)v.
through xvii below:, which are to be contemporaneously derived from the Uniform
CPA Examination Blueprints:
i. Financial accounting and reporting for business organizations
ii.
Financial statement auditing Financial accountin
g and reporting for
government and not-forprofit entities
iii. TaxationAuditing and attestation services
iv. Accounting information systemsManagerial or cost accounting
v. Financial accounting and reporting for government and not-for-profit
entities Taxation
vi. Attestation engagements
vii. Managerial or cost accounting
viii. Mergers and acquisitions
v.ix. Tax and financial planning
vi.x. Fraud examination
vii.xi. Internal controls and risk assessment
viii.xii. Financial statement analysis
ix.xiii. Accounting research and analysis
x.xiv. Tax research and analysis
xi.xv. Accounting information systemsData analytics, data interrogation
techniques, and/or digital acumen in an accounting context, whether
4
taken in the
business school or in another college or university program,
such as the engineering, computer science, or math programs
xii.xvi. Ethics (accounting course), as described in Rule 5-2 (d) (6)
xiii.xvii. Other accounting-related content areas included in the Uniform CPA
Examination Blueprints or as may be approved by the Board.
3. Earned a minimum of two SCH in research and analysis relevant to the course
content described in 5-2
(d)(2) through a discrete undergraduate and/or gr
aduate
accounting
course, or two SCH integrated throughout the un
dergraduate and/or
graduate accounting cur
riculum. Colleges or
universities must provide evidence
of coverage under integr
ation as specified in Rule 5-2(e). The SCH earn
ed
through a di
screte course in research and analysis in accounting may fu
lfill two of
the SCH of t
he accounting subject
matter requirements in Rule 5-2(d)(2).
4.
Earned a minimum of 24 SCH (or the equivalent) of business coursescontent,
other than accounting, at the undergraduate and/or graduate level, covering
some or all of the following subject-matter content:
i. Business
law
ii. Economics
iii. Management
iv. Marketing
v. Finance
vi. Business
comm
unications
vii. Statistics
viii. Quantitative methods
ix. Information systems or technology
x. Data analytics, data interrogation techniques, and/or digital acumen,
whether taken in the business school or in another college or university
program, such as the engineering, computer science, or math
programs.
ix.xi. Ethics (business course), as described in Rule 5-2 (d) (6)
x.xii. Other business-related content areas included in the Uniform CPA
Examination Blueprints or as may be approved by the Board.
5. Earned a minimum of two SCH in communications in an undergraduate and/or a
graduate co
urse listed or cross-listed as an accounting or business cour
se or two
SCH integra
ted throughout the unde
rgraduate or graduate accounting or
business curriculum. Colleges or universities must provide evidence of coverage
under integr
ation as specified in 5-2(e). The SCH earned through a discre
te
course in
communications may fulfill two SCH of the subject
matter requirements
of Rule 5-2(d)(4).
6.
Earned a minimum of three SCH in an undergraduate and/or a graduate course
listed or cro
ss listed as an accounting or business course in ethics as d
efined in
Rule 5-1(e). A discrete th
ree SCH co
urse in ethics may count towards meeting
the accounting or busine
ss course requirements of Rule 5-2(d)(2) or Rule 5-
2(d)(4). As an alternative, colleges or universities may choose to integrate
the
course throu
ghout the undergraduate and/or graduate accounting or busin
ess
curriculum.
Universities must provide evidence of coverage under integr
ation as
specified in Rule 5-2(e). Proof of coverage may be provided through specific
evaluation by a nationalspecialized
or professio
nal accrediting agency
organization recognized by CHEAthe Board, such as AACSB or ACBSP, in
which evidence is provided to assure the Board that the program of learning
defined in R
ule 5-1(e) has been adequately covered and at
the equivalent of the
5
three SCH
minimum. Alternate methods for proof of ethics coverage may be
determined and approved by the Board following careful scrutiny.
7.
A maximum of ninesix SCH for internships and independent
study, as defined in
Rule 5-1(f) and Rule 5-1(g), may count towards the education requirement of
Section 5(c) of the Uniform Accountancy Act subject matter requirements of
Rule 5-2(d)(2) or Rule 5-2(d)(4). However, of the ninesix SCH, a maximum of
three SCH may apply to accounting courses content required under Rule 5-
2(d)(2) and a maximum of three SCH may apply to business coursescontent
required under Rule 5-2(d)(4).
(e) Colleges or universities that use an integrated approach to meet the requirements of
Rule 5-2(d)(3, 5 or 6) must provide evidence that the respe
ctive subjects
adequately
cover the desired conten
t, with acceptable instruction and quality to attain the objectiv
es.
Proof of coverage may b
e provided through specific evaluatio
n by a specialized or
professionalnational accrediting organizationagency recognized by CHEAthe Board,
such as AACSB or ACBSP. Alternate methods for proof of coverage may be determined
and approved by the Board following careful scrutiny.
01-2020
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-1422 • Fax 919-733-4209 • Web nccpaboard.gov
STATUTES AND RULES REGARDING
THE 150 SEMESTER HOUR REQUIREMENT FOR LICENSURE
NCGS 93-12(
5)
To issue certificates of qualification admitting to practice as certified public accountants, each applicant who,
having the qualifications herein specified, has passed an examination to the satisfaction of the Board, in
"accounting," "auditing," "business law," and other related subjects.
A person is eligible to take the examination given by the Board, or to receive a certificate of qualification to
practice as a certified public accountant, if the person is a citizen of the United States, has declared the intention
of becoming a citizen, is a resident alien, or is a citizen of a foreign jurisdiction which extends to citizens of this
State like or similar privileges to be examined or certified, is 18 years of age or over, and is of good moral
character.
To be eligible to take the examination given by the Board, a person shall submit evidence satisfactory to the
Board that the person holds a bachelor’s degree from a college or university that is accredited by one of the
regional accrediting associations or from a college or university determined by the Board to have standards that
are substantially equivalent to a regionally accredited institution. The degree studies shall include a concentration
in accounting as prescribed by the Board or shall be supplemented with courses that are determined by the Board
to be substantially equivalent to a concentration in accounting.
The Board may, in its discretion, waive the education requirement of any candidate if the Board is satisfied from
the result of a special written examination given the candidate by the Board to test the candidate's educational
qualifications that the candidate is as well qualified as if the candidate met the education requirements specified
above. The Board may provide by regulation for the general scope of such examinations and may obtain such
advice and assistance as it deems appropriate to assist it in preparing, administering and grading such special
examinations.
To be eligible to receive a certificate of qualification to practice as a certified public accountant, a person shall
submit evidence satisfactory to the Board that:
a. The person has completed 150 semester hours and received a bachelor’s degree with a
concentration in accounting and other courses that the Board may require from a college or university
that is accredited by a regional accrediting association or from a college or university determined by
the Board to have standards that are substantially equivalent to those of a regionally accredited
institution.
b. The person has the endorsement as to the person's eligibility of three certified public accountants
who currently hold licenses in any state or territory of the United States or the District of Columbia.
c. The person has one of the following:
1. One year's experience in the field of accounting under the direct supervision of a certified public
accountant who currently holds a valid license in any state or territory of the United States or the
District of Columbia.
2. Four years of experience teaching accounting in a four-year college or university accredited by
one of the regional accrediting associations or in a college or university determined by the Board
to have standards substantially equivalent to a regionally accredited institution.
3. Four years of experience in the field of accounting.
4. Four years of experience teaching college transfer accounting courses at a community college or
technical institute accredited by one of the regional accrediting associations.
5. Any combination of such experience determined by the Board to be substantially equivalent to the
foregoing.
The Board may permit persons otherwise eligible to take its examinations and withhold certificates until the
person has had the required experience.
12
01-2020
21 NCAC 08A .0309 CONCENTRATION IN ACCOUNTING
(a) A concentration in accounting includes:
(1) at least 30 semester hours, or the equivalent in quarter hours, of undergraduate accountancy
courses which shall include no more than six semester hours of accounting principles and no
more than three semester hours of business law; or
(2) at least 20 semester hours or the equivalent in quarter hours, of graduate accounting courses that
are open exclusively to graduate students; or
(3) a combination of undergraduate and graduate courses which would be equivalent to
Subparagraph (1) or (2).
(b) In recognition of differences in the level of graduate and undergraduate courses, one semester (or quarter)
hour of graduate study in accounting is considered the equivalent of one and one-half semester (or quarter) hours
of undergraduate study in accounting.
(c) Up to four semester hours, or the equivalent in quarter hours, of graduate income tax courses completed in
law schools may count toward the semester hour requirement of Paragraph (a) of this Rule.
(d) Where, in the Board's determination, an accounting course duplicates another course previously taken, only
the semester (or quarter) hours of one of the courses shall be counted in determining if the applicant has a
concentration in accounting.
(e) Accounting courses include such courses as principles courses at the elementary, intermediate and advanced
levels; managerial accounting; business law; cost accounting; fund accounting; auditing; and taxation. There are
many college courses offered that would be helpful in the practice of accountancy, but are not included in the
definition of a concentration in accounting. Such courses include business finance, business management,
computer science, economics, writing skills, accounting internships, and CPA exam review.
21 NCAC 08F .0410 EDUCATION REQUIRED OF CANDIDATES FOR CPA CERTIFICATION
(a) G.S. 93-12(5)a sets forth the education required of candidates applying for CPA certification. The 150 semester
hours required include a concentration in accounting, as defined by 21 NCAC 08A .0309; and
(b) 24 semester hours of coursework that include one three semester hour course from at least eight of the following
10 fields of study:
(1) communications;
(2) computer technology;
(3) economics;
(4) ethics;
(5) finance;
(6) humanities or social science;
(7) international environment;
(8) law;
(9) management; or
(10) statistics.
(c) Anyone applying for CPA certification who holds a Master's or more advanced degree in accounting, tax law,
economics, finance, business administration, or a law degree from an accredited college or university is in
compliance with Paragraph (b) of this Rule.
13
01-2020
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-1422 • Fax 919-733-4209 • Web nccpaboard.gov
FIELDS OF STUDY DEFINED
A person applying for a certificate of qualification should have a bachelor’s degree or advanced degree, either of
which includes at least 150 semester hours of coursework from a college or university determined by the Board to
have standards substantially equivalent to a regionally accredited institution. The 150 semester hours should
include: 30 semester hours of accounting, which shall include no more than six hours of accounting principles,
and 24 semester hours of coursework which shall include one three semester-hour course from at least eight of
the ten fields of study listed below. A course cannot be used more than once to satisfy the concentration in
accounting, required fields of study, and the total semester hours.
Communications
This field of study will give an individual knowledge of oral and written communication skills. This field includes but
is not limited to speech, business writing, public speaking, report writing, debate, technical writing, business
communications, and advanced writing skills coursework above basic introductory composition.
Computer Technology
This field of study will give an individual knowledge of computer hardware and computer applications. This field
includes but is not limited to information systems, electronic spreadsheet, database management, word
processing, and programming.
Economics
This field of study will give an individual a knowledge of the economic system. This field includes but is not limited
to micro/macro economics, labor economics, managerial economics, resource and environmental economics,
money and financial markets, and comparative economic systems.
Ethics
This field of study will give an individual a knowledge of discipline which society has imposed on itself through
laws, customs, moral standards, and rules of professional conduct. This field includes but is not limited to ethics,
ethics of religion, business ethics, ethics of philosophy, and professional ethics. NOTE: Religion and philosophy
courses are not automatically considered ethics courses.
Finance
This field of study will give an individual a knowledge of the financial practices of business. This field includes but
is not limited to finance, banking and money, corporation finance, business finance, insurance, real estate, capital
budgeting, and financial planning.
Humanities and Social Science
This field of study will give an individual a knowledge of human values and choices and the human process. This
field includes but is not limited to psychology, geography, sociology, leadership, anthropology, political science,
criminal justice, and social welfare.
International Environment
This field of study will give an individual a knowledge of the international environment. This field includes but is
not limited to international accounting, international business, foreign language, international trade, international
finance, international marketing, foreign economy, and international organizations.
Law
This field of study will give an individual a knowledge of the legal environment of business. This field includes but
is not limited to business law, commercial law, regulatory law, professional regulations of the profession, and
international law.
Management
This field of study will give an individual a knowledge of the operation of business. This field includes but is not
limited to personnel, marketing, human resources, production management, operations and business policy,
human relations, organizational behavior, and quantitative methods for management.
Statistics
This field of study will give an individual a knowledge of the application of statistical methodology. This field
includes but is not limited to statistics, behavior research, business statistics, survey sampling, probability and
statistical computing, and database management.
14
01-2020
North Carolina State Board of Certified Public Accountant Examiners
1101 Oberlin Road Suite 104 • PO Box 12827 • Raleigh NC 27605
Phone 919-733-1422 • Fax 919-733-4209 • Web nccpaboard.gov
CPA CERTIFICATE APPLICANT WORKSHEET
150 SEMESTER-HOUR REQUIREMENT
This worksheet is designed to assist you with applying for certification in North Carolina. You
were allowed to sit for the Uniform CPA Examination with an undergraduate degree, but you
may have additional transcripts* to submit with your certificate application to show compliance
with NCGS 93-12(5) [see attached].
Please be sure that you have provided all of the following as applicable:
• all undergraduate transcript(s)* from regionally accredited schools showing bachelor’s
degree and 30 semester hours of accounting;
• transcripts* from all regionally-accredited schools;
• transcripts* showing additional semester hours to meet the 150-hour requirement; and
• transcript* showing completion of master’s degree pursuant to 21 NCAC 08F .0410(b).
If you took courses from a college or university that were later transferred to the college or
university from which you earned your bachelor’s degree, please note that not all hours taken
may have been accepted and will not be listed on the final transcript.
You cannot use a course more than once to satisfy the concentration in accounting; the
required fields of study; or the total semester hours.
You may calculate any additional hours of credit by subtracting the transferred hours from your
bachelor’s degree college or university and adding the hours from any colleges or universities
where you took the additional courses.
You should discount any duplication or repeats of coursework. You may convert quarter hours
to semester hours by multiplying the quarter hours by .67.
Please refer to the Board’s website, nccpaboard.gov, for additional information.
*E-Transcripts, such as those requested through the National Student Clearinghouse, are
deemed unofficial if printed and submitted with your application. You may request that the
college or university send the transcript directly to Alice Grigsby (aliceg@nccpaboard.gov) in
the Board’s Licensing Section.
10
01-2020
CPA CERTIFICATE APPLICANT WORKSHEET 150 SEMESTER-HOUR REQUIREMENT
If you hold a master’s or more advanced degree in accounting, business administration, economics, finance, or
tax law, pursuant to 21 NCAC 08F .0410(b) and have completed at least 30 semester hours of accounting
courses, you are deemed in compliance with NCGS 93-12(5)(a) and you do not need to complete this
worksheet. Otherwise, you should complete this worksheet and attach all official college transcripts not already
submitted with your application for certification.
Applicant’s Full Name (First/Middle/Last/Suffix)
A. CONCENTRATION IN ACCOUNTING (21 NCAC 08A .0309)
Course Code #
Course Title
School
Credit Hours
Total A. Credit Hours
B. REQUIRED FIELDS OF STUDY (21 NCAC 08F .0410)
Subject Area
Course Code #
Course Title
School
Credit Hours
Communications
Computer Technology
Economics
Ethics
Finance
Humanities/Social Science
International Environment
Law
Management
Statistics
Total B. Credit hours
C. DEGREES (DO NOT LIST COURSES, ONLY THE NUMBER OF HOURS NOT LISTED IN A OR B ABOVE)
Degree
School
Credit Hours (not listed in A or B above)
Total C. Credit Hours
TOTAL HOURS (A+B+C)
11
UNC Pembroke
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  
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    
            
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  
   
  





t
.

 
Cameron Admission
Notes
Prereqs





















Cameron Core Courses
Notes
Prereqs





















Concentration/Capstone
Notes
Prereqs

























University Studies
Notes

























































 






 

Are You Clear to Graduate?
 

   

 

 
 

DEPARTMENT OF ACCOUNTING AND FINANCE
BACHELOR OF SCIENCE IN ACCOUNTING
Curriculum Guide 2019-2020








"'


15








1












2
 
3

 


16







 


 













3





 
I

15
























 




  


I
,
.

15



























Total Cret Hours: 120



 

MUST 







16





16






15





12




5
  MUST   
 




UNC Charlotte Degree
Requirements

General Education Courses (37-41
credit hours)
 General Education program.
Business Core Courses (24 credit
hours)
 

 

FINN  
 
  

 

 

 
Major Courses (22 credit hours)
 


  

•

 


  

•

 
(1)
 

 

 

 

 

 






Accounting Course Descriptions
Accounting Courses
 
 
 
 
 
 
 


 
 
 
 
 





Course Descriptions










 

 

 
  


 





 
 
 


 
 
 
 




 
 


ACC - Accounting Courses
 
 
    




 


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  
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 
 
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 
   
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 
 
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  
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 
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3.




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


 
  

 
 
  


 
 
  


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
 
 
 
  
  

    

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 
 

 


  

  
 
 
 
  
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 

 
   
 
 
 
  
  

     
   
  
 

 

   

 

 




 1.













  
  



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 


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


 


 
  



 

 


 




  



  


 



 




  

 
 
 


 




 


 
   


 

  
 

Adult & Higher Education (EAC)
EAC - Adult Higher Education Courses
 3.
  





 


 
  

3.
 
 
 

 



 


CPA Exam Performance Summary:
2014
North Carolina




































 










16
16
6
9
 







C
·






























I






91
CPA Exam Performance Summary: 2013
North Carolina


















17
15
5
8
 



C







C
0
■I
I

















































■







I











�





91
North
Carolina



Jurisdiction Ranking

 














17
15

 













6











 








 

M



4





 






Q
-
1


AUD


 

u





 

 












 



Q
-
2


BEC


 




 





 
 





 
















 








Q
-
3
Q
-
4





FAR REG

 
   





   
    
      


   









 







- 2016
- 2017
2018
- 2016
- 2017
2018






 
 

 



 
I 




1


















Jurisdiction Ranking
 
17

 





17
6























1,380
Ii.,


■





















 
   
 
 
   
 
 
 
 

59%
50%
61%
61%
 

   
 
 
   

 
 

   
 
 





I 




I

i







54%

















 




 





I I
 







I

 


1











% Pass
50%









377















■
i









52%
55%





















61%


 
 
 
 



 
I 


1.456


I
 i














Jurisdiction Ranking

15

 








■






16





■ ■



�




























 



 
 

 
 
 

  
    

 
61%
   
 
            
   

  
 
 
 













 




I 














Jurisdiction Ranking


17
16
29
22
 




Ii



















Ii





















- 2017
- 2018
2019
- 2017
- 2018
2019
 
 
       
      
   

55%
50%
 
      

          

 
 
Overall Peormance
Section Peormance



 



986
852
875





 

















7














Sections



Candidates

 


Seti2as























0











 



 

  

 
 

 
 
 
¾Pass
50%
 
     
 

  
 
 
 

Initial 2021 2020 2019 2018 2017
Mth # # # # #
April 14 61 70 55 97
May 59 70 77 58 85
June 87 62 61 57 110
July 0 92 66 38 74
Aug 0 51 62 50 85
Sept 0 54 48 59 83
Oct 0 62 84 47 60
Nov 0 58 82 79 104
Dec 0 83 81 79 115
Jan 0 111 91 131 129
Feb 0 70 74 39 58
March 0 41 45 66 67
Avg 53 68 70 63 89
Initial 2021 2020 2019 2018 2017
Mth Sum Sum Sum Sum Sum
April 14 61 70 55 97
May 73 131 147 113 182
June 160 193 208 170 292
July 160 285 274 208 366
Aug 160 336 336 258 451
Sept 160 390 384 317 534
Oct 160 452 468 364 594
Nov 160 510 550 443 698
Dec 160 593 631 522 813
Jan 160 704 722 653 942
Feb 160 774 796 692 1000
March 160 815 841 758 1067
Exam Applications
Exam Applications
NC State Board of CPA Examiners
Monthly 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
April May June July Aug Sept Oct Nov Dec Jan Feb March
Initial Exam Applications - Yr to Date
FY2021
FY2020
FY2019
ITEM VI-B
Re-Ex 2021 2020 2019 2018 2017
Mth # # # #
#
April 84 195 211 178 191
May 174 196 136 182
203
June 176 222 149 159 266
July 0 172 235 146 204
Aug 0 164 136 187 237
Sept 0 185 218
267 297
Oct 0 194 175 196 177
Nov 0 144 116 126
183
Dec 0 177 133 154 276
Jan 0 145
145 178
189
Feb 0 112 124 107 130
March 0 139 190 236
276
Avg 145
170
164 176 219
Re-Ex 2021 2020 2019 2018 2017
Mth Sum Sum Sum Sum Sum
April 84 195 211 178 191
May 258 391 347 360 394
June 434 613 496 519 660
July 434 785 731 665 864
Aug 434 949 867 852 1101
Sept 434 1134 1085 1119 1398
Oct 434 1328 1260 1315 1575
Nov 434 1472 1376 1441 1758
Dec 434 1649 1509 1595 2034
Jan 434 1794
1654 1773 2223
Feb 434 1906
1778 1880 2353
March 434 2045
1968 2116 2629
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
Exam Applications
Exam Applications
0
50
100
150
200
250
April May June July Aug Sept Oct Nov Dec Jan Feb March
Re-Exam Applications - Monthly
FY2021
FY2020
FY2019
0
500
1000
1500
2000
2500
April May June July Aug Sept Oct Nov Dec Jan Feb March
Re-Exam Applications - Yr to Date
FY2021
FY2020
FY2019
Org 2021 2020 2019 2018 2017
Mth # # # #
#
April 14 42 32 32 60
May 0 37 61 51
42
June 0 0 0 0 0
July 0 62 57 68 96
Aug 0 49 41 39 36
Sept 0 84 44
42 42
Oct 0 36 77 62 56
Nov 0 62 70 46
72
Dec 0 1 2 0 0
Jan 0 112
108 117
108
Feb 0 50 57 73 66
March 0 44 35 36
70
Avg 5
48
49 47 54
Org 2021 2020 2019 2018 2017
Mth Sum Sum Sum Sum Sum
April 14 42 32 32 60
May 14 79 93 83 102
June 14 79 93 83 102
July 14 141 150 151 198
Aug 14 190 191 190 234
Sept 14 274 235 232 276
Oct 14 310 312 294 332
Nov 14 372 382 340 404
Dec 14 373 384 340 404
Jan 14 485
492 457 512
Feb 14 535
549 530 578
March 14 579
584 566 648
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
License Applications
License Applications
0
20
40
60
80
100
120
April May June July Aug Sept Oct Nov Dec Jan Feb March
Original CPA License Applications - Monthly
FY2021
FY2020
FY2019
0
100
200
300
400
500
600
700
April May June July Aug Sept Oct Nov Dec Jan Feb March
Original CPA License Applications - Yr to Date
FY2021
FY2020
FY2019
Recp 2021 2020 2019 2018 2017
Mth # # # #
#
April 57 70 52 68 69
May 7 9 13 9
18
June 0 2 0 1 2
July 0 37 59 58 53
Aug 0 44 4 4 8
Sept 0 2 3
2 4
Oct 0 56 113 93 82
Nov 0 69 42 25
32
Dec 0 26 35 24 4
Jan 0 17
33 12
34
Feb 0 10 10 20 17
March 0 8 7
5 12
Avg 21
29
31 27 28
Recp 2021 2020 2019 2018 2017
Mth Sum Sum Sum Sum Sum
April 57 70 52 68 69
May 64 79 65 77 87
June 64 81 65 78 89
July 64 118 124 136 142
Aug 64 162 128 140 150
Sept 64 164 131 142 154
Oct 64 220 244 235 236
Nov 64 289 286 260 268
Dec 64 315 321 284 272
Jan 64 332
354 296 306
Feb 64 342
364 316 323
March 64 350
371 321 335
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
License Applications
License Applications
0
20
40
60
80
100
120
April May June July Aug Sept Oct Nov Dec Jan Feb March
Reciprocal CPA License Applications - Monthly
FY2021
FY2020
FY2019
0
50
100
150
200
250
300
350
400
April May June July Aug Sept Oct Nov Dec Jan Feb March
Reciprocal CPA License Applications - Yr to Date
FY2021
FY2020
FY2019
2021 2020 2019 2018 2017 2016
Mth # # # # # #
April 3 7 12 7 3 18
May 12 14 13 12 14 11
June 8 25 7 16 8 17
July 0 11 3 19 6 13
Aug 0 6 23 22 14 11
Sept 0 5 7 14 8 25
Oct 0 11 10 23 9 13
Nov 0 12 9 15 14 14
Dec 0 16 11 15 30 22
Jan 0 26 21 30 24 28
Feb 0 11 22 18 18 16
March 0 5 12 10 19 17
Avg 8 12 13 17 14 17
2021 2020 2019 2018 2017 2016
Mth Sum Sum Sum Sum Sum Sum
April 3 7 12 7 3 18
May 15 21 25 19 17 29
June 23 46
32 35 25 46
July 23 57 35 54 31 59
Aug 23 63 58 76 45 70
Sept 23 68 65 90 53 95
Oct 23 79 75 113 62 108
Nov 23 91 84 128 76 122
Dec 23 107 95 143 106 144
Jan 23 133 116 173 130 172
Feb 23 144 138 191 148 188
March 23 149 150 201 167 205
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
Firm Registration
Firm Registration
0
5
10
15
20
25
30
April May June July Aug Sept Oct Nov Dec Jan Feb March
Firm Registrations - Monthly
FY2021
FY2020
FY2019
0
20
40
60
80
100
120
140
160
April May June July Aug Sept Oct Nov Dec Jan Feb March
Firm Registrations - Yr to Date
FY2021
FY2020
FY2019
Open 2021 2020 2019 2018 2017
Mth # # # # #
April 7 28 27 30 27
May 9 18 95 24 16
June 12 25 61 5 33
July 0 37 62 36 17
Aug 0 67 58 65 68
Sept 0 14 34 29 65
Oct 0 14 12 24 53
Nov 0 11 5 7 22
Dec 0 31 6 6 7
Jan 0 33 33 18 35
Feb 0 16 43 16 17
March 0 18 18 14 16
Avg 9 26 38 23 31
Open 2021 2020 2019 2018 2017
Mth Sum Sum Sum Sum Sum
April 7 28 27 30 27
May 16 46 122 54 43
June 28 71 183 59 76
July 28 108 245 95 93
Aug 28 175 303 160 161
Sept 28
189 337 189 226
Oct 28 203 349 213 279
Nov 28 214 354 220 301
Dec 28 245 360 226 308
Jan 28 278 393 244 343
Feb 28 294 436 260 360
March 28 312 454 274 376
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
Prf Stds Cases
Prf Stds Cases
0
10
20
30
40
50
60
70
80
90
100
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Open Cases - Monthly
FY2021
FY2020
FY2019
0
50
100
150
200
250
300
350
400
450
500
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Open Cases - Yr to Date
FY2021
FY2020
FY2019
Closed 2021 2020 2019 2018 2017 2016
Mth # # # # # #
April 18 30 16 25 31 38
May 23 25 44 16 23 18
June 23 26 68 18 20 21
July 0 21 54 16 42 32
Aug 0 49 63 29 27 27
Sept 0 26 49 42 27 33
Oct 0 39 45 17 53 32
Nov 0 23 42 18 72 25
Dec 0 25 15 23 26 24
Jan 0 25 20 15 49 17
Feb 0 23 22 11 30 21
March 0 19 21 14 22 19
Avg 21 28 38 20 35 26
Closed 2021 2020 2019 2018 2017 2016
Mth Sum Sum Sum Sum Sum Sum
April 18 30 16 25 31 38
May 41 55 60 41 54 56
June
64 81 128 59 74 77
July 64 102 182 75 116 109
Aug 64 151 245 104 143 136
Sept 64 177 294 146 170 169
Oct 64 216 339 163 223 201
Nov 64 239 381 181 295 226
Dec 64 264 396 204 321 250
Jan 64 289 416 219 370 267
Feb 64 312 438 230 400 288
March 64 331 459 244 422 307
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
Prf Stds Cases
Prf Stds Cases
0
10
20
30
40
50
60
70
80
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Closed Cases - Monthly
FY2021
FY2020
FY2019
0
50
100
150
200
250
300
350
400
450
500
April May June July Aug Sept Oct Nov Dec Jan Feb March
Prof Stds Closed Cases - Yr to Date
FY2021
FY2020
FY2019
2021 2020 2019 2018 2017
Mth # # # #
#
April 17 30 50 50 38
May 89 58 73 89
63
June 236 221 194 169 150
July 0 123 67 90 60
Aug 0 9 17 6 14
Sept 0 11 3
10 6
Oct 0 20 13 24 12
Nov 0 26 15 26
27
Dec 0 73 38 40 59
Jan 0 32
52 47
34
Feb 0 15 15 14 16
March 0 6 16
8 24
Avg 114
52
46 48 42
2021 2020 2019 2018 2017
Mth Sum Sum Sum Sum Sum
April 17 30 50 50 38
May 106 88 123 139 101
June 342 309 317 308 251
July 342 432 384 398 311
Aug 342 441 401 404 325
Sept 342 452 404 414 331
Oct 342 472 417 438 343
Nov 342 498 432 464 370
Dec 342 571 470 504 429
Jan 342 603
522 551 463
Feb 342 618
537 565 479
March 342 624
553 573 503
NC State Board of CPA Examiners
Monthly and Year-to-Date Operational Metrics
Inactive Applications
Inactive Applications
0
50
100
150
200
250
April May June July Aug Sept Oct Nov Dec Jan Feb March
Inactive CPA
Applications - Monthly
FY2021
FY2020
FY2019
0
100
200
300
400
500
600
700
April May June July Aug Sept Oct Nov Dec Jan Feb March
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 Total
Jan-15 107 130 Jan-15 96 51 Jan-15 18 Jan-15 202 66 54 214 Jan-15 47
Feb-15 62 110 Feb-15 64 16 Feb-15 20 Feb-15 214 22 40 196 Feb-15 13
Mar-15 82 227 Mar-15 48 4 Mar-15 12 Mar-15 196 40 38 198 Mar-15 18
Apr-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 73
Jun-15 77 312 Jun-15 0 4 Jun-15 17 Jun-15 175 6 21 160 Jun-15 126
Jul-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
6
Sep-15 51 296 Sep-15 44 5 Sep-15 25 Sep-15 142 27 33 136 Sep-15 7
Oct-15 64 154 Oct-15 74 70 Oct-15 13 Oct-15 136 53 32 157 Oct-15 21
Nov-15 62 151 Nov-15 45 27 Nov-15 14 Nov-15 157 26 25 158 Nov-15 25
Dec-15 139 276 Dec-15 0 2 Dec-15 22 Dec-15 158 9 24 143 Dec-15 35
Jan-16 121 139 Jan-16 133 36 Jan-16 28 Jan-16 143 12 17 138 Jan-16 42
Feb-16 101 141 Feb-16 68 12 Feb-16 16 Feb-16 138 17 21 134 Feb-16 17
Mar-16 92 305 Mar-16 43 3 Mar-16 17 Mar-16 134 34 19 149 Mar-16 19
Apr-16 97 191 Apr-16 60 69 Apr-16 3 Apr-16 149 27 31 145 Apr-16 38
May-16 85 203 May-16 42 18 May-16 14 May-16 145 16 23 138
May-16 63
Jun-16 110 266 Jun-16 0 2 Jun-16 8 Jun-16 138 33 20 151 Jun-16 150
Jul-16 74 204 Jul-16 96 53 Jul-16 6 Jul-16 151 17 42 126 Jul-16 60
Aug-16 85 237 Aug-16 36 8 Aug-16 14 Aug-16 126 68 27 167 Aug-16 14
Sep-16 83 297 Sep-16 42 4 Sep-16 8 Sep-16 167 65 27 205 Sep-16 6
Oct-16 60 177 Oct-16 56 82 Oct-16 9 Oct-16 205 53 53 205 Oct-16 12
Nov-16 104 183 Nov-16 72 32 Nov-16 14 Nov-16 205 22 72 155 Nov-16 27
Dec-16 115 276 Dec-16 0 4 Dec-16 30 Dec-16 155 7 26 136 Dec-16 59
Jan-17 129 189 Jan-17 108 34 Jan-17 24 Jan-17 136 35 49 122 Jan-17 34
Feb-17 58 130 Feb-17 66 17 Feb-17 18 Feb-17 122 17 30
109 Feb-17 16
Mar-17 67 276 Mar-17 70 12 Mar-17 19 Mar-17 109 16 22 103 Mar-17 24
Apr-17 55 178 Apr-17 32 68 Apr-17 7 Apr-17 103 30 25 108 Apr-17 50
May-17 58 182 May-17 51 9 May-17 12 May-17 108 24 16 116 May-17 89
Jun-17 57 159 Jun-17 0 1 Jun-17 16 Jun-17 116 5 18 103 Jun-17 169
Jul-17 38 146 Jul-17 68 58 Jul-17 19 Jul-17 103 36 16 123 Jul-17 90
Aug-17 50 187 Aug-17 39 4 Aug-17 22 Aug-17 123 65 29 159 Aug-17 6
Sep-17 59 267 Sep-17 42 2 Sep-17 14 Sep-17 159 29 42 146 Sep-17 10
Oct-17 47 196 Oct-17 62 93 Oct-17 23 Oct-17 146 24 17 153 Oct-17 24
Nov-17 79 126 Nov-17 46 25 Nov-17 15 Nov-17 153 7
18 142 Nov-17 26
Dec-17 79 154 Dec-17 0 24 Dec-17 15 Dec-17 142 6 23 125 Dec-17 40
Jan-18 131 178 Jan-18 117 12 Jan-18 30 Jan-18 125 18 15 128 Jan-18 47
Feb-18 39 107 Feb-18 73 20 Feb-18 18 Feb-18 128 16 11 133 Feb-18 14
Mar-18 66 236 Mar-18 36 5 Mar-18 10 Mar-18 133 14 14 133 Mar-18 8
Apr-18 70 211 Apr-18 32 52 Apr-18 12 Apr-18 133 27 16 144 Apr-18 50
May-18 77 136 May-18 61 13 May-18 13 May-18 144 95 44 195 May-18 73
Jun-18 61 149 Jun-18 0 0 Jun-18 7 Jun-18 195 61 68 188 Jun-18 194
Jul-18 66 235 Jul-18 57 59 Jul-18 3 Jul-18 188 62 54 196 Jul-18 67
Aug-18 62 136 Aug-18 41 4 Aug-18 23 Aug-18 196
58 63 191 Aug-18 17
Sep-18 48 218 Sep-18 44 3 Sep-18 7 Sep-18 191 34 49 176 Sep-18 3
Oct-18 84 175 Oct-18 77 113 Oct-18 10 Oct-18 176 12 45 143 Oct-18 13
Nov-18 82 116 Nov-18 70 42 Nov-18 9 Nov-18 143 5 42 106 Nov-18 15
Dec-18 81 133 Dec-18 2 35 Dec-18 11 Dec-18 106 6 15 97 Dec-18 38
Jan-19 91 145 Jan-19 108 33 Jan-19 21 Jan-19 97 33 20 110 Jan-19 52
Feb-19 74 124 Feb-19 57 10 Feb-19 22 Feb-19 110 43 22 131 Feb-19 15
Mar-19 45 190 Mar-19 35 7 Mar-19 12 Mar-19 131 18 21 128 Mar-19 16
Apr-19 61 195 Apr-19 42 70 Apr-19 7 Apr-19 128 28 30 126 Apr-19 30
May-19 70 196 May-19 37 9 May-19 14 May-19
126 18 25 119 May-19 58
Jun-19 62 222 Jun-19 0 2 Jun-19 25 Jun-19 119 25 26 118 Jun-19 221
Jul-19 92 172 Jul-19 62 37 Jul-19 11 Jul-19 118 37 21 134 Jul-19 123
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
Aug-19
51 164
Aug-19 49 44 Aug-19 6 Aug-19 134 67
49
152 Aug-19
9
Sep-19 54 185 Sep-19 84 2 Sep-19 5 Sep-19 152 14 26 140 Sep-19 11
Oct-19 62 194 Oct-19 36 56 Oct-19 11 Oct-19 140 14 39 115 Oct-19 20
Nov-19 58 144 Nov-19 62 69 Nov-19 12 Nov-19 115 11 23 103 Nov-19 26
Dec-19 83 177 Dec-19 1 26 Dec-19 16 Dec-19 103 31 25 109 Dec-19 73
Jan-20 111 145 Jan-20 112 17 Jan-20 26 Jan-20 109 33 25 117 Jan-20 32
Feb-20 70 112 Feb-20 50 10 Feb-20 11 Feb-20 117 16 23 110 Feb-20 15
Mar-20 41 139 Mar-20 44 8 Mar-20 5 Mar-20 110 18 19 109 Mar-20 6
Apr-20 14 84 Apr-20 14 57 Apr-20 3 Apr-20 109 7 18 98 Apr-20 17
May-20 59 174 May-20 0 7 May-20 12 May-20 98 9 23 84 May-20
89
Jun-20 87 176 Jun-20 0 0 Jun-20 8 Jun-20 84 12 23 73 Jun-20 236
Jul-20 0 0 Jul-20 0 0 Jul-20 0 Jul-20 73 0 0 73 Jul-20 0
Aug-20 0 0 Aug-20 0 0 Aug-20 0 Aug-20 73 0 0 73 Aug-20 0
Sep-20 0 0 Sep-20 0 0 Sep-20 0 Sep-20 73 0 0 73 Sep-20 0
Oct-20 0 0 Oct-20 0 0 Oct-20 0 Oct-20 73 0 0 73 Oct-20 0
Nov-20 0 0 Nov-20 0 0 Nov-20 0 Nov-20 73 0 0 73 Nov-20 0
Dec-20 0 0 Dec-20 0 0 Dec-20 0 Dec-20 73 0 0 73 Dec-20 0
Jan-21 0 0 Jan-21 0 0 Jan-21 0 Jan-21 73 0 0 73 Jan-21 0
Feb-21 0 0 Feb-21 0 0 Feb-21 0 Feb-21 73 0 0 73
Feb-21 0
Mar-21 0 0 Mar-21 0 0 Mar-21 0 Mar-21 73 0 0 73 Mar-21 0
Apr-21 0 0 Apr-21 0 0 Apr-21 0 Apr-21 73 0 0 73 Apr-21 0
1
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0% of recipients
8
Shares
Reminder: It's Time to Renew Your NC CPA License
"NC State Board of CPA Examiners" <communications@nccpaboard.gov>
1 group and 5 individuals Sent to 12,869 recipients on Jun 5, 2020 8:00 am
this mailing
community avg
10
Mailing
Score
49%
Opens
6,289 opens
29%
Clicks
1,817 unique clicks
100%
Delivery
12,822 delivered
48 bounced
66.1% Desktop
33.9% Mobile
0% AOL
4.3% AppleMail
21.8% Gmail
4.7% Outlook
0% Outlook.com
0.0% Yahoo! Mail
69.2% Unknown
OPENS BY DEVICE
OPENS BY CLIENT
CLICK ANALYSIS
North Carolina Renewal Email - 2020 - Reminder
Reminder: It's Time to Renew Your NC CPA License
Jun 05 2020 08:00:19 AM CDT
"NC State Board of CPA Examiners" <communications@nccpaboard.gov>
response totals as of Jun 12 2020 09:21:46 AM CDT
total emails sent: 12869
total received: 12822 99.60%
total bounces: 47 0.40%
People who opened it: 6293 49.08%
Total Clicks: 3740 59.40%
People who opted out: 1 0.01%
New people who signed up: 0 0.00%
Clicks on links:
link 1: 21 NCAC 08G .0404, Requirements for CPE Credit - (https://nccpaboard.gov/welcome/subchapter-08g-continuing-professional-education-cpe/): 124 3.32%
link 2: 21 NCAC 08G .0406 - (https://nccpaboard.gov/welcome/subchapter-08g-continuing-professional-education-cpe/): 4 0.11%
link 3: Activity Review - (https://nccpaboard.gov/welcome/activity-review/): 4 0.11%
link 4: April issue of the Activity Review - (https://bit.ly/2xdoaSp): 468 12.51%
link 5: Board’s online licensee database - (https://ncboaprod.glsuite.us/GLSuiteWeb/Clients/NCBOA/ASPX/LicenseeSearch.aspx): 159 4.25%
link 6: CPE Rules for 2020-2021 Certificate Renewal - (https://nccpaboard.gov/wp-content/uploads/2020/01/08G-Expired-Dec-31-2019.pdf): 492 13.16%
link 7: CPE sponsor registered with the National Association of State Boards of Accountancy - (https://www.nasbaregistry.org/): 93 2.49%
link 8: Employee Fair Classification Act (EFCA) Public Notice Statement - (http://www.ic.nc.gov/121317ECSPublicNotice.pdf): 15 0.40%
link 9: extension - (https://nccpaboard.gov/wp-content/uploads/2018/09/Request-for-Extension-to-Complete-CPE-Hours.pdf): 54 1.44%
link 10: http://d31hzlhk6di2h5.cloudfront.net/20200604/2e/fb/85/25/db063d99b11f9f7e204ea3e5_1280x568.jpg - (https://nccpaboard.gov/): 270 7.22%
link 11: nccpaboard.gov - (https://t.e2ma.net/click/7miyub/7i7q6q/j0o9li): 2012 53.80%
link 12: nccpaboard.gov - (https://t.e2ma.net/click/zo6jm/3j9thr/jovaud): 14 0.37%
link 13: NC Gen. Stat. Chapter 143, Article 82 - (https://nccpaboard.gov/wp-content/uploads/2018/04/S407v5.pdf): 3 0.08%
link 14: NC Industrial Commission’s website - (http://www.ic.nc.gov/EmployeeClassificationSection.html): 3 0.08%
link 15: request inactive status - (https://nccpaboard.gov/resources/request-for-inactive-status/): 25 0.67%
Social sharing: 8
Shares via Email: 1
Shares on Facebook: 3
Shares on Twitter: 3
Shares on Linked-In: 1
18
Opt-outs
0% of recipients
21
Shares
June Newsletter from the NC CPA Board
"NC State Board of CPA Examiners" <communications@nccpaboard.gov> 4 groups
Sent to 24,825 recipients on Jun 25, 2020 8:30 am
this mailing
community avg
10
Mailing
Score
43%
Opens
10,717 opens
35%
Clicks
3,769 unique clicks
100%
Delivery
24,769 delivered
57 bounced
66.9% Desktop
33.1% Mobile
0% AOL
4.2% AppleMail
30.8% Gmail
3.0% Outlook
0% Outlook.com
0% Yahoo! Mail
62.0% Unknown
OPENS BY DEVICE
OPENS BY CLIENT
CLICK ANALYSIS
North Carolina June 2020 Newsletter
June Newsletter from the NC CPA Board
Jun 25 2020 08:30:22 AM CDT
total emails sent: 24825
total received: 24769 99.80%
total bounces: 56 0.20%
People who opened it: 10717 43.27%
Total Clicks: 5580 52.10%
People who opted out: 18 0.07%
New people who signed up: 0 0.00%
Clicks on links:
link 1: .jpg - (https://nccpaboard.gov/): 71 1.27%
link 2: .pdf - (https://nccpaboard.gov/wp-content/uploads/2020/06/06-2020-Activity-Review.pdf): 3 0.05%
link 3: nccpaboard.gov - (https://nccpaboard.gov/): 18 0.32%
link 4: Thumbnail image of Activity Review's cover - (https://nccpaboard.gov/wp-content/uploads/2020/06/06-2020-Activity-Review.pdf): 740 13.26%
link 5: VIEW THE JUNE 2020 EDITION - (https://nccpaboard.gov/wp-content/uploads/2020/06/06-2020-Activity-Review.pdf): 4607 82.56%
link 6: website - (http://nccpaboard.gov/welcome/activity-review/): 141 2.53%
Social sharing: 21
Shares via Email: 6
Shares on Facebook: 6
Shares on Twitter: 8
Shares on Linked-In: 1
1
Opt-outs
0% of recipients
3
Shares
Final Reminder: It's Time to Renew Your NC CPA License
"NC State Board of CPA Examiners" <communications@nccpaboard.gov>
1 group and 2 individuals Sent to 4,811 recipients on Jun 26, 2020 8:30 am
this mailing
community avg
10
Mailing
Score
50%
Opens
2,403 opens
44%
Clicks
1,049 unique clicks
100%
Delivery
4,803 delivered
8 bounced
66.8% Desktop
33.2% Mobile
0% AOL
3.9% AppleMail
24.9% Gmail
3.7% Outlook
0% Outlook.com
0% Yahoo! Mail
67.5% Unknown
OPENS BY DEVICE
OPENS BY CLIENT
CLICK ANALYSIS
North Carolina Renewal Email - 2020 - Reminder - FINAL
Final Reminder: It's Time to Renew Your NC CPA License
Jun 26 2020 08:30:54 AM CDT
"NC State Board of CPA Examiners" <communications@nccpaboard.gov>
"2020 JUNE NC Reminder FINAL",acox@nasba.org,lisahearne@nccpaboard.gov
response totals as of Jul 07 2020 08:54:32 AM CDT
total emails sent: 4811
total received: 4803 99.80%
total bounces: 8 0.20%
People who opened it: 2403 50.03%
Total Clicks: 1957 81.40%
People who opted out: 1 0.02%
New people who signed up: 0 0.00%
Clicks on links:
link 1: 21 NCAC 08G .0404, Requirements for CPE Credit - (https://nccpaboard.gov/welcome/subchapter-08g-continuing-professional-education-cpe/): 42 2.15%
link 2: Activity Review - (https://nccpaboard.gov/welcome/activity-review/): 2 0.10%
link 3: April issue of the Activity Review - (https://bit.ly/2xdoaSp): 228 11.65%
link 4: Board’s online licensee database - (https://ncboaprod.glsuite.us/GLSuiteWeb/Clients/NCBOA/ASPX/LicenseeSearch.aspx): 71 3.63%
link 5: CPE Rules for 2020-2021 Certificate Renewal - (https://nccpaboard.gov/wp-content/uploads/2020/01/08G-Expired-Dec-31-2019.pdf): 197 10.07%
link 6: CPE sponsor registered with the National Association of State Boards of Accountancy - (https://www.nasbaregistry.org/): 34 1.74%
link 7: Employee Fair Classification Act (EFCA) Public Notice Statement - (http://www.ic.nc.gov/121317ECSPublicNotice.pdf): 14 0.72%
link 8: extension - (https://nccpaboard.gov/wp-content/uploads/2018/09/Request-for-Extension-to-Complete-CPE-Hours.pdf): 19 0.97%
link 9: http://d31hzlhk6di2h5.cloudfront.net/20200625/2e/fb/85/25/db063d99b11f9f7e204ea3e5_1280x568.jpg - (https://nccpaboard.gov/): 169 8.64%
link 10: https://nccpaboard.gov/ - (https://nccpaboard.gov/): 1 0.05%
link 11: nccpaboard.gov - (https://t.e2ma.net/click/7miyub/7i7q6q/j0o9li): 1156 59.07%
link 12: nccpaboard.gov - (https://t.e2ma.net/click/zo6jm/3j9thr/jovaud): 6 0.31%
link 13: NC Gen. Stat. Chapter 143, Article 82 - (https://nccpaboard.gov/wp-content/uploads/2018/04/S407v5.pdf): 1 0.05%
link 14: NC Industrial Commission’s website - (http://www.ic.nc.gov/EmployeeClassificationSection.html): 2 0.10%
link 15: request inactive status - (https://nccpaboard.gov/resources/request-for-inactive-status/): 15 0.77%
Social sharing: 3
Shares via Email: 1
Shares on Facebook: 1
Shares on Twitter: 1
Shares on Linked-In: 0
Analytics
NC CPA Board website
All Web Site Data
Jun 1, 2020 - Jun 30, 2020
May 1, 2020 - May 31, 2020
% Change
Jun 1, 2020 - Jun 30, 2020
May 1, 2020 - May 31, 2020
% Change
Jun 1, 2020 - Jun 30, 2020
May 1, 2020 - May 31, 2020
% Change
Jun 1, 2020 - Jun 30, 2020
Language Users % Users
1. en-us
21,151 90.96%
14,785 92.14%
43.06% -1.29%
2. en
1,917 8.24%
1,088 6.78%
76.19% 21.58%
3. en-gb
73 0.31%
48 0.30%
52.08% 4.94%
4. zh-cn
50 0.22%
Audience Overview
Jun 1, 2020 - Jun 30, 2020
Compare to: May 1, 2020 - May 31, 2020
Overview
Jun 1, 2020 - Jun 30, 2020
May 1, 2020 - May 31, 2020
Jun 1, 2020 - Jun 30, 2020: Users
May 1, 2020 - May 31, 2020: Users
… Jun 3 Jun 5 Jun 7 Jun 9 Jun 11 Jun 13 Jun 15 Jun 17 Jun 19 Jun 21 Jun 23 Jun 25 Jun 27 Jun 29 Jul 1
1,0001,0001,000
2,0002,0002,000
3,0003,0003,000
Users
45.59%
23,343 vs 16,033
New Users
46.37%
19,684 vs 13,448
Sessions
38.81%
31,103 vs 22,407
Number of Sessions per User
-4.66%
1.33 vs 1.40
Pageviews
39.37%
66,059 vs 47,397
Pages / Session
0.41%
2.12 vs 2.12
Avg. Session Duration
-2.61%
00:02:57 vs 00:03:01
New Visitor Returning Visitor
26.4%
73.6%
27.6%
72.4%
All Users
EXECUTIVE STAFF REPORT
June 2020
NC Department of Revenue (NCDOR) Webinar: On June 4, Lisa and Bob attended the
NCDOR’s Privilege License Tax Webinar that discussed who, in the field of accounting, must
purchase an annual NC privilege license.
Monthly Meeting: David and Bob met with the NCACPA’s Sharon Bryson and Mark Soticheck
by conference call on June 8.
NASBA Eastern Regional Meeting: On June 10 and 11, Bob, David, and Lisa participated in
NASBA’s virtual Eastern Regional Meeting.
Communicating During a Pandemic for Boards: On June 17, Bob and Lisa participated in
NASBA’s Communications Departments webinar on communication during the COVID-19
pandemic.
NCACPA CPA Inauguration: Bob and David attended the virtual NCACPA CPA Inauguration
on June 18.
NASBA CBT Administration Committee: Bob participated in the Committee’s June 23
conference call meeting.
NC Local Government Auditing, Reporting, and Review: David assisted in a presentation on
the updated auditor independence rules per the GAO Yellow Book on June 23.
Unpacking Unconscious Bias: On June 25, David reviewed this one-hour presentation, a
complimentary CPE offered by CPAacademy.org, to determine the feasibility of using it for staff
training.
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07 2020 Public Session Agenda Guests (NC State Board of CPA Examiners)

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