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.
The office has five sections:
- Administrative Services;
- Licensing; and
- Professional Standards (Enforcement).
The Administrative Services Section is responsible for the internal operation of the office for functions such as accounting and purchasing and serves as the primary point of contact for the public. The Communications Section is responsible for designing, writing, and editing Board publications such as the Activity Review and press releases, maintaining website content, and managing the Board’s social media presence. The Examinations Section is responsible for processing all applications for the Uniform CPA Examination, Examination score notices, and successful Examination candidate notifications. The Licensing Section is responsible for processing applications for CPA certificates and CPA firm registrations, as well as the annual renewal of each. The Licensing Section also is responsible for administering the CPE and peer review compliance programs. The Professional Standards (Enforcement) Section is responsible for all inquiries, complaints, and administrative hearings on the rules of professional ethics and conduct of CPAs. The Professional Standards Section is also responsible for investigating the unauthorized use of the CPA title. The Executive Staff is responsible for the overall management of the Board staff and the management of the Board’s activities as directed by the Board members.
The Board office is located at 1101 Oberlin Road, Suite 104, Raleigh, NC 27605-1169. The mailing address is PO Box 12827, Raleigh, NC 27605-2827. The Board’s main phone number is (919) 733-4222. The main fax number is (919) 733-4209. The staff directory includes the direct phone number and email address for each staff member.
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, Expiration of Term of Appointment of Board Member, a board member serving on an occupational and professional licensing board whose term of appointment has expired shall continue to serve until a successor is appointed and qualified. Current Board members are as follows:
|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 – 06/30/2022|
|Maria M. Lynch, Esq., Secretary-Treasurer||Raleigh, NC||08/30/2021 – 06/30/2024|
|Jodi K. Kruse, CPA||Raleigh, NC||07/28/2021 – 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 – 06/30/2022|
|Arthur M. Winstead, Jr., CPA||Greensboro, NC||07/01/2020 – 06/30/2023|
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. Current Committees are as follows:
|Executive||Gary R. Massey, CPA, President||Bernita W. Demery, CPA, Vice President||Maria M. Lynch, Esq., 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||Gary R. Massey, CPA, Chair||Jodi K. Kruse, CPA||Mickey Payseur, 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, Agendas, & Public Session Minutes
Board meetings are held monthly and are open to the public, but under State law, some portions of the meetings may be closed to the public. Unless otherwise noted, meetings take place at the Board office in Raleigh. To request that an item be added to the agenda for an upcoming meeting, please contact the Board’s Executive Director at least ten business days before the meeting. Minutes of the Public Sessions of meetings are posted after they have been approved by the Board and signed by the Board President. Minutes from prior years are available here. If you have questions regarding the content of Public Session minutes, please contact the Board’s Executive Director.
|Date & Time||Location||Public Session Agenda||Approved Minutes|
|Jan. 24, 2022, 10 a.m.||WebEx||01-24-2022 Meeting Agenda||01-2022 Meeting Minutes|
|Feb. 21, 2022, 10 a.m.||WebEx||02-21-2022 Meeting Agenda||02-2022 Meeting Minutes|
|Mar. 16, 2022, 10 a.m.||WebEx||03-16-2022 Meeting Agenda||03-2022 Meeting Minutes|
|Apr. 21, 2022,10 a.m.||Board Office, in-person||04-21-2022 Meeting Agenda||04-2022 Meeting Minutes|
|May 23, 2022, 10 a.m.||Board Office, in-person||05-23-2022 Meeting Agenda||05-2022 Meeting Minutes|
|Jun. 23, 2022, 10 a.m.||Board Office, in-person||06-23-2022 Meeting Agenda||06-2022 Meeting Minutes|
|Jul. 25, 2022, 10 a.m.||Board Office, in-person||07-25-2022 Meeting Agenda||07-2022 Meeting Minutes|
|Aug. 29, 2022, 10 a.m.||Board Office, in-person||08-29-2022 Meeting Agenda||08-2022 Meeting Minutes|
|Sept. 26, 2022, 10 a.m.||3220 Nelson Hall, NCSU Campus, Raleigh, in-person||09-26-2022 Meeting Agenda||09-2022 Meeting Minutes|
|Oct. 24, 2022, 10 a.m.||Board Office, in-person||10-24-2022 Meeting Agenda||10-2022 Meeting Minutes|
|Nov. 21, 2022, 10 a.m.||Board Office, in-person||11-21-2022 Meeting Agenda|
|Dec. 19, 2022, 10 a.m.||Board Office, in-person|
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 2021-2022 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 2020-2021 Annual Occupational Licensing Board report, please contact the Board’s Executive Director.
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 the 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.
|Date||CPAs with Current License||CPA Firms with Current Registration
(includes out-of-state notifications)