About
Statement of Organization
Established by Chapter 93-12 of the North Carolina General Statutes, the North Carolina State Board of Certified Public Accountant (CPA) Examiners (the Board) is an independent, self-funded occupational licensing board that grants certificates of qualification as certified public accountants (CPAs) to those individuals who meet the statutory requirements. The Board also adopts and enforces the Rules of Professional Ethics and Conduct to be observed by CPAs in this State.
Other functions of the Board include registration of CPA firms; renewal of CPA certificates and CPA firm registrations; administration of the Uniform CPA Examination; administration of the continuing professional education (CPE) compliance program, administration of the Peer Review compliance program; disposition of administrative hearings with respect to State statutes and rules; and administration of other provisions of NCGS 93.
Contact Us
The Board’s physical location is 1101 Oberlin Road, Suite 104, Raleigh, NC 27605-1169; the mailing address is PO Box 12827, Raleigh, NC 27605-2827. The main phone number is (919) 733-4222, and the fax number is (919) 733-4209. The staff directory includes each staff members’ direct phone number and email address.
Board Members
The Board is composed of five (5) persons who are holders of valid and unrevoked CPA certificates issued under the provisions of NCGS 93 and two (2) persons who are not CPAs who represent the public at large. The Governor appoints all Board members for three-year terms. Under NCGS 93B-10, a board member whose term has expired continues to serve until a successor is appointed.
| Name | City | Term |
|---|---|---|
| Gary R. Massey, CPA, President | Emerald Isle, NC | 07/23/2021 – 06/30/2024 |
| Bernita W. Demery, CPA, Vice President | Harrisburg, NC | 07/22/2019 – 06/30/2025 |
| Jodi K. Kruse, CPA, Secretary-Treasurer | Raleigh, NC | 07/28/2021 – 06/30/2024 |
| Maria M. Lynch, Esq. | Raleigh, NC | 08/30/2021 – 06/30/2024 |
| D. Michael (Mickey) Payseur, CPA | Cherryville, NC | 08/03/2022 – 06/30/2025 |
| Jennifer Van Zant, Esq. | Greensboro, NC | 08/19/2019 – 06/30/2025 |
| Arthur M. Winstead, Jr., CPA | Greensboro, NC | 07/01/2020 – 06/30/2023 |
Board Committees
The President is responsible for appointing members to the Board’s committees. When making the appointments, the President considers each member’s area(s) of interest and their knowledge of a committee’s subject matter.
| 2023-2024 Committees | |||
|---|---|---|---|
| Executive | Gary R. Massey, CPA, President | Bernita W. Demery, CPA, Vice President | Jodi K. Kruse, CPA, Secretary-Treasurer |
| Professional Education & Applications | Bernita W. Demery, CPA, Chair | Maria M. Lynch, Esq. | Mickey Payseur, CPA |
| Professional Standards | Arthur M. Winstead, Jr., CPA, Chair | Jodi K. Kruse, CPA | Jennifer K. Van Zant, Esq. |
| Audit | Jodi K. Kruse, CPA, Chair | Jennifer K. Van Zant, Esq. | Arthur M. Winstead, Jr., CPA, Chair |
| Investment | Mickey Payseur, CPA, Chair | Jodi K. Kruse, CPA | Gary R. Massey, CPA |
| Personnel | Maria M. Lynch, Esq., Chair | Gary R. Massey, CPA | Arthur M. Winstead, Jr., CPA |
| Strategy | Jennifer K. Van Zant, Esq., Chair | Bernita W. Demery, CPA | Mickey Payseur, CPA |
Board Meetings
Board meetings are held monthly and are open to the public, but State law allows some portions of the meetings to be closed to the public. Meeting minutes are available within 90 days after a meeting.
| Date & Time | Location | Agenda |
|---|---|---|
| 01/23/2023, 10 a.m. | Board Office | 01-23-2023 Agenda |
| 02/20/2023, 11 a.m. | Central Piedmont Community College | 02-20-2023 Agenda |
| 03/15/2023, 3 p.m. | Board Office | 03-15-2023 Agenda |
| 04/20/2023, 10 a.m. | Board Office | 04-20-2023 Agenda |
| 05/22/2023 10 a.m. | Board Office | 05-22-2023 Agenda |
| 06/20/2023, 10 a.m. | Board Office | 06-20-2023 Agenda |
| 07/24/2023, 10 a.m. | Board Office | 07-24-2023 Agenda |
| 08/21/2023, 10 a.m. | Board Office | 08-21-2023 Agenda |
| 09/25/2023, 2 p.m. | Room 4140 Peacock Hall, Appalachian State University | 09-25-2023 Agenda |
| 10/23/2023, 10 a.m. | Board Office | |
| 11/20/2023, 10 a.m. | Board Office | |
| 12/18/2023, 10 a.m. | Board Office |
Annual Financial Audit Report
NCGS 93B-4 requires each North Carolina licensing board with a budget of at least $50,000 to conduct an annual financial audit of its operations and to provide a copy to the State Auditor. If you have questions about the Board’s 2022-2023 audit report, please contact the Board’s Executive Director.
Occupational Licensing Board Report
NCGS 93B-2 requires each North Carolina occupational licensing board to file an annual report with the Secretary of State, the Attorney General, and the Joint Legislative Administrative Procedure Oversight Committee. If you have questions about the Board’s 2021-2022 Annual Occupational Licensing Board report, please contact the Board’s Executive Director.
Annual Budget
According to NCGS 93-12(14), “all fees and other moneys received by the Board pursuant to the provisions of the General Statutes shall be kept in a separate fund by the treasurer of the Board, to be held and expended only for such purposes as are proper and necessary to the discharge of the duties of the Board and to enforce the provisions of this Chapter. No expense incurred by the Board shall be charged against the State.” In other words, the Board is a non-appropriated, self-funded independent State agency that receives no State budget funds and is funded through application, license, registration, and renewal fees. The Board’s annual budget outlines both the income and expenditures expected to be received and paid during the Board’s fiscal year (April 1 through March 31). If you have questions about the Board’s budget, please contact the Board’s Executive Director.
CPA Population
| Date | CPAs with Current License | CPA Firms with Current Registration (includes out-of-state notifications) |
|---|---|---|
| 07/01/2023 | 22,246 | 3,788 |
| 04/01/2023 | 22,469 | 3,769 |
| 01/02/2023 | 22,410 | 3,773 |
| 10/01/2022 | 22,232 | 3,820 |
| 07/01/2022 | 22,223 | 3,808 |
| 04/01/2022 | 22,378 | 3,827 |
| 01/01/2022 | 22,297 | 3,848 |
| 10/01/2021 | --------- | 3,900 |
| 07/01/2021 | 22,053 | 3,866 |
| 04/01/2021 | 22,270 | 3,850 |
| 01/01/2021 | 22,130 | 3,910 |