Activity Review North Carolina State Board of Certified Public Accountant Examiners

1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • www.nccpaboard.gov • No. 12-2012

Michael H. Womble, CPA, Appointed Baldwin Elected Vice President of Board to State Board of CPA Examiners At the Board’s November 26, 2012, Governor Bev Perdue has appointed of Certified Valuation Analysts; and meeting, the members of the Board Michael H. Womble, CPA, of Eastover Accredited Senior Appraiser (ASA) by elected Barton W. Baldwin, CPA, as Vice President for the remainder of to a three-year term on the State Board the American Society of Appraisers. the 2012-2013 term. Baldwin replaces of Certified Public Accountant (CPA) He is a member of the American Wm. Hunter Cook, CPA. Examiners. Institute of Certified Public Accoun- Baldwin, a partner in the firm Womble, who was sworn the Oath tants, the North Carolina Association Baldwin & Hodge, LLP, has been a of Office at the Board’s October 18, of CPAs, the National Association of member of the Board since 2010 and 2012, meeting, replaces Wm. Hunter Certified Valuation Analysts, and the is currently serving as Chair of the Cook, CPA, whose term on the Board American Society of Appraisers. Professional Standards Committee. expired (see page 3). Womble has authored and/or He previously served on the Licensed as a North Carolina CPA presented more than 25 publications on Board from 1994 through 2000 and in 1987, Womble has more than 30 years various tax issues, ESOPs, and business during that time, he served as Vice of experience in the field of account- valuation. He has participated in more President of the Board and as a member of the Executive Commit- ing and is currently a partner in the than 30 trial and arbitration testimonies tee and the Personnel Committee. In CPA firm Williams Overman Pierce, and depositions. addition, he served as Chair of the LLP, which has offices in Raleigh and A former resident of Dunn, Wom- Professional Standards Committee. Greensboro. ble’s civic and community service Baldwin is an active member of Although Womble has been in- includes service as Vice President- the AICPA and the NCACPA and volved in many areas of federal and Finance, President Elect, and President has served in various leadership state taxation, and accounting and of the Dunn Chamber of Commerce. He roles in those organizations. He has business consulting, he now focuses also served as a member and Chairman been an integral part of NASBA, on tax and litigation services, includ- of the Dunn Planning Board, a member serving on the Board of Directors, ing business valuation, divorce litiga- of the Dunn City Council, and Mayor numerous committees and as Chair tion services, dissenting shareholder Pro Tem of Dunn. of NASBA. litigation, and financial and economic He was Chair of the Averasboro damages. Township Tourism Development In This Issue In addition to his license as a CPA, Authority and volunteered as an emer- 2013 Board Calendar...... 7 Womble holds the professional desig- gency medical technician with the Dunn Certificates Issued...... 6 nations of Accredited in Business Valu- Rescue Squad. Disciplinary Actions...... 2 ation (ABV) and Certified in Financial He is a graduate of Leadership Disciplinary Actions Resulting Forensics (CFF) by the American Insti- Harnett and received the Distinguished tute of Certified Public Accountants; Service Award from the Greater Dunn from CPE Audit...... 4 Certified Valuation Analyst (CVA) and Jaycees. He is a former finance officer Reclassifications...... 5 Certified Forensic Financial Analyst and current member of the U.S. Coast Resolution: (CFFA) by the National Association Guard Auxiliary. Wm. Hunter Cook, CPA...... 3 Disciplinary Actions Lewis Dean McGaha, #22470 lina Administrative Code, including holder of a certificate as a Certified Brevard, NC 10/18/2012 the Rules of Professional Ethics and Public Accountant in North Carolina. Conduct promulgated and adopted THIS CAUSE, coming before the 2. The Board has jurisdiction over the North Carolina State Board of CPA therein by the Board. Respondent and the subject matter of Examiners (“Board”) at its offices at 2. Respondent’s failures to timely pay this action. his federal and North Carolina in- 1101 Oberlin Road, Raleigh, Wake 3. Respondent received at least fifteen County, North Carolina, with a quorum come taxes are violations of 21 NCAC (15) days written Notice of Hearing of present. Pursuant to N. C. Gen. Stat. 08N .0201, .0203 and .0207. this matter by personal service, certi- §150B-41, the Board and Respondent 3. Per N.C. Gen. Stat. §93-12(9) and also stipulate to the following: fied mail, or other approved personal by virtue of Respondent’s consent to delivery. 1. Lewis Dean McGaha (hereinafter this order, Respondent is subject to the 4. Venue is proper and the Hearing was “Respondent”) is the holder of North discipline set forth below. properly held at 1101 Oberlin Road, Carolina certificate number 22470 as a BASED on the foregoing and in Raleigh, North Carolina. Certified Public Accountant. lieu of further proceedings, the Board 5. Respondent did not object to any 2. Respondent consistently failed to and Respondent agree to the following Board Member’s participation in the pay his income taxes to both the Inter- Order: nal Revenue Service (“IRS”) and the Hearing of this matter. North Carolina Department of Revenue 1. The Certified Public Accountant 6. Respondent was not present at the certificate issued to Respondent, (“State Revenue”) for the period begin- Hearing and was not represented by Lewis Dean McGaha, is hereby ning in 2003 through 2010. counsel. permanently revoked. 3. Respondent’s failure to pay taxes 7. Respondent informed the Board on 2. The firm registration for Respondent’s reflects a lack of control over his busi- his 2010-2011 individual Certificate ness and finances. firm, Dean McGaha, CPA, is hereby suspended. renewal (“Renewal”) that he had ob- 4. During that time period, Respondent tained forty (40) hours of continuing 3. Neither Respondent nor Respondent’s incurred liens and judgments from the professional education (“CPE”), had firm shall offer or render services as a IRS in the amount of approximately completed an annual approved ethics CPA or CPA firm, or otherwise trade $150,000.00. CPE course, and had completed at least upon or use the CPA title in this state eight (8) hours of non-self-study CPE 5. Respondent entered into an install- either through CPA mobility provisions ment agreement with the IRS to repay or substantial equivalency practice to meet the 2009 CPE requirements. federal taxes, penalties, and interest. privileges or in any other manner, nor 8. Based on Respondent’s representa- 6. To date, Respondent has failed to con- shall Respondent or Respondent’s firm tion, the Board accepted his Renewal. sistently make payments as required claim or attempt to use any practice 9. Board staff requested that Respon- by the installment agreement. privileges in any other state based dent provide certificates of completion 5. Respondent wishes to resolve this upon Respondent’s permanently for the CPE reported to meet his 2009 matter by consent and agrees that the revoked North Carolina certificate or CPE requirements. Board staff and counsel may discuss Respondent’s firm’s suspended CPA 10. Respondent failed to provide the this Consent Order with the Board firm registration. certificate or certificates of completion ex parte, whether or not the Board ac- cepts this Consent Order as written. Darrell R. Scarbrough, #28876 needed to document any of the forty Respondent understands and agrees Mooresville, NC 10/18/2012 (40) hours of CPE that Respondent claimed he earned between January 1, that this Consent Order is subject to THIS CAUSE coming before the North 2009, and December 31, 2009, as was review and approval by the Board Carolina State Board of Certified Public reported on his Renewal. and is not effective until approved by Accountant Examiners (the “Board”) the Board at a duly constituted Board at its offices at 1101 Oberlin Road, 11. Despite several requests from Board Meeting. Raleigh, Wake County, North Caro- staff, Respondent failed to respond to BASED upon the foregoing, the lina, at public hearing, with a quorum the audit or provide any documentation Board makes the following Conclusions present, the Board finds, based on the of his completion of any 2009 CPE. The of Law: evidence presented at the hearing on only response received from Respon- October 18, 2012, that: dent was a request to move to inactive 1. Respondent is subject to the pro- status on July 29, 2011. visions of Chapter 93 of the North Findings of Fact Carolina General Statutes and 1. Respondent Darrell R. Scarbrough Scarbrough Title 21, Chapter 08 of the North Caro- (hereinafter “Respondent”) was the continued on page 5

2 North Carolina State Board of Certified Public Accountant Examiners Resolution

WHEREAS, Wm. Hunter Cook, CPA, has served as a member of the North Carolina State Board of Certified Public Accountant Examiners since 2009;

WHEREAS, during his tenure he served as Vice President of the Board;

WHEREAS, during his tenure, he served on the Executive Committee; the Audit Committee; and the Personnel Committee;

WHEREAS, during his tenure he served on the Professional Standards Committee;

WHEREAS, during his tenure he served on the Joint Task Force II;

WHEREAS, during his tenure he has faithfully and tirelessly served as a leader in the profession and is an eloquent spokesman for the best interests of the public and the profession;

BE IT THEREFORE RESOLVED that the members of the North Carolina State Board of Certified Public Accountant Examiners thank Wm. Hunter Cook, CPA, for his dedicated service, his personal sacrifice to serve the public interest, and his leadership to the Board.

This the 26th day of November 2012.

Jose R. Rodriguez, CPA Jose R. Rodriguez, CPA, President

North Carolina State Board of Certified Public Accountant Examiners

3 Disciplinary Actions Resulting from CPE Audit The following matters are excerpted from Consent Orders issued by the Board in response to the findings of the Continu- ing Professional Education (CPE) audit. To view the full text of the Consent Order, use the licensee search on the website, www.nccpaboard.gov, to look up the licensee’s record, click on the “Details” link, then click on the “View” link under the heading, “Public Documents.” Jennifer Acton, #33825 Respondent Hargett signed a reissuance of his North Carolina CPA Chapel Hill, NC 10/18/2012 Consent Order in which she accepted license by complying with the terms The Board opened a case against 1) the denial of the renewal of her set forth in the Consent Order. Jennifer Acton (Respondent Acton) for license; 2) the forfeiture, for at least Failure to timely comply with the failure to complete sufficient non-self- one (1) year, of her license; and 3) the terms of the Consent Order will be suf- study CPE as required for renewal of imposition of a $1,000 civil penalty. ficient grounds to revoke Respondent her North Carolina CPA license. Respondent Hargett may apply for Maruf’s North Carolina CPA license. Respondent Acton signed a Con- reissuance of her North Carolina CPA sent Order in which she accepted license by complying with the terms Joyce Swenson, #13299 1) the denial of the renewal of her set forth in the Consent Order. Greensboro, NC 09/24/2012 license; 2) the forfeiture, for at least Failure to timely comply with the The Board opened a case against one (1) year, of her license; and 3) the terms of the Consent Order will be suf- Joyce Swenson (Respondent Swenson) imposition of a $1,000 civil penalty. ficient grounds to revoke Respondent for failure to complete sufficient CPE Respondent Acton may apply for Hargett’s North Carolina CPA license. as required for renewal of her North reissuance of her North Carolina CPA Carolina CPA license. J. Alvin Kpaeyeh, #26250 license by complying with the terms Respondent Swenson signed a Little Elm, TX 09/24/2012 set forth in the Consent Order. Consent Order in which she accepted The Board opened a case against Failure to timely comply with the 1) the denial of the renewal of her J. Alvin Kpaeyeh (Respondent Kpaeyeh) terms of the Consent Order will be suf- license; 2) the forfeiture, for at least for failure to complete sufficient non- ficient grounds to revoke Respondent one (1) year, of her license; and 3) the self-study CPE as required for renewal Acton’s North Carolina CPA license. imposition of a $1,000 civil penalty. of his North Carolina CPA license. Respondent Swenson may apply Gregory Briley, #17149 Respondent Kpaeyeh signed a for reissuance of her North Carolina Raleigh, NC 10/18/2012 Consent Order in which he accepted CPA license by complying with the 1) the denial of the renewal of his terms set forth in the Consent Order. The Board opened a case against license; 2) the forfeiture, for at least Failure to timely comply with the Gregory Briley (Respondent Briley) for one (1) year, of his license; and 3) the terms of the Consent Order will be suf- failure to complete sufficient non-self- imposition of a $1,000 civil penalty. study CPE as required for renewal of ficient grounds to revoke Respondent his North Carolina CPA license. Respondent Kpaeyeh may apply Swenson’s North Carolina CPA license. for reissuance of his North Carolina Respondent Briley signed a Con- CPA license by complying with the Robert F. Weidaw, #31149 sent Order in which he accepted terms set forth in the Consent Order. 1) the denial of the renewal of his Charlotte, NC 09/24/2012 license; 2) the forfeiture, for at least Failure to timely comply with the The Board opened a case against one (1) year, of his license; and 3) the terms of the Consent Order will be suf- Robert F. Weidaw (Respondent imposition of a $1,000 civil penalty. ficient grounds to revoke Respondent Weidaw)for failure to complete suf- Kpaeyeh’s North Carolina CPA license. Respondent Briley may apply for ficient CPE as required for renewal of his North Carolina CPA license. reissuance of his North Carolina CPA Kamal Maruf, #28580 license by complying with the terms Austin, TX 11/26/2012 Respondent Weidaw signed a set forth in the Consent Order. Consent Order in which he accepted The Board opened a case against Failure to timely comply with the 1) the denial of the renewal of his Kamal Maruf (Respondent Maruf) for license; 2) the forfeiture, for at least terms of the Consent Order will be suf- failure to complete an ethics course ficient grounds to revoke Respondent one (1) year, of his license; and 3) the as required for renewal of his North imposition of a $1,000 civil penalty. Briley’s North Carolina CPA license. Carolina CPA license. Respondent Weidaw may apply for Christine B. Hargett, #22581 Respondent Maruf signed a Con- reissuance of his North Carolina CPA Matthews, NC 09/24/2012 sent Order in which he accepted license by complying with the terms The Board opened a case against 1) the denial of the renewal of his set forth in the Consent Order. Christine B. Hargett (Respondent license; 2) the forfeiture, for at least Failure to timely comply with the Hargett) for failure to complete suf- one (1) year, of his license; and 3) the terms of the Consent Order will be suf- ficient CPE as required for renewal of imposition of a $1,000 civil penalty. ficient grounds to revoke Respondent her North Carolina CPA license. Respondent Maruf may apply for Weidaw’s North Carolina CPA license.

4 John F. Wilson, #21292 R. Michael Witt, #16361 Scarbrough Atlanta, GA 10/18/2012 Charlotte, NC 09/24/2012 continued from page 2 The Board opened a case against The Board opened a case against Conclusions of Law John F. Wilson (Respondent Wilson) R. Michael Witt (Respondent Witt) for failure to complete sufficient CPE for failure to complete sufficient CPE 1. Per N.C. Gen. Stat. §150B-42, this as required for renewal of his North as required for renewal of his North Board Order constitutes a Final Agency Carolina CPA license. Carolina CPA license. Decision of the Board. Respondent Wilson signed a Respondent Witt signed a Con- 2. Respondent is subject to the pro- Consent Order in which he accepted sent Order in which he accepted visions of Chapter 93 of the North 1) the denial of the renewal of his 1) the denial of the renewal of his Carolina General Statutes and license; 2) the forfeiture, for at least license; 2) the forfeiture, for at least Title 21, Chapter 08 of the North Caro- one (1) year, of his license; and 3) the one (1) year, of his license; and 3) the lina Administrative Code (NCAC). imposition of a $1,000 civil penalty. imposition of a $1,000 civil penalty. Pursuant to N.C. Gen. Stat. §93-12(9), Respondent Wilson may apply for Respondent Witt may apply for the Board has the authority to impose reissuance of his North Carolina CPA reissuance of his North Carolina CPA discipline upon the Respondent and license by complying with the terms license by complying with the terms Respondent’s certificate and to impose set forth in the Consent Order. set forth in the Consent Order. civil monetary penalties. Failure to timely comply with the Failure to timely comply with the 3. Respondent’s actions as set out above terms of the Consent Order will be suf- terms of the Consent Order will be suf- constitute violations of 21 NCAC 08N ficient grounds to revoke Respondent ficient grounds to revoke Respondent .0202(a), .0202(b)(3), .0202(b)(4), and Witt’s North Carolina CPA license. Wilson’s North Carolina CPA license. .0206. BASED ON THE FOREGOING, the Reclassifications Board orders in a vote of 5 to 0 that: Reinstatements 1. The Certified Public Accountant certificate issued to Respondent 11/26/12 Bonya Banerjia #14071 Charlotte, NC Darrell R. Scarbrough is hereby per- 11/26/12 Ronald Glen Bates, Jr., #15731 Charlotte, NC manently revoked. 11/26/12 Billy Lynn Biggs, #27516 Winston-Salem, NC 2. Respondent shall not offer or render 11/26/12 Kristine Koons Horlick, #19334 Carrollton, TX services as a CPA or otherwise trade 11/26/12 Erik Vonn Horstmann, #23290 Charlotte, NC upon or use the CPA title in this state either through CPA mobility provisions 11/26/12 Pamela Scott Pursel, #28304 Newtown, PA or substantial equivalency practice 11/26/12 Toland Isaac Richard, #30318 Fort Mill, SC privileges or in any other manner, nor 11/26/12 Laura Roberts Smith, #18634 Fayetteville, NC shall Respondent claim or attempt to 11/26/12 William Vaughn Ward, #25737 Scott Depot, WV use any practice privileges in any other state based upon his permanently re- Reissuance voked North Carolina certificate. 11/26/12 Richard Samuel Bell, #1331 Burlington, NC 11/26/12 Rhonda E. Campanile, #22302 Charlotte, NC December Deadlines 11/26/12 Mary Lucile Daly, #19669 Charlotte, NC December 31, 2012, is the deadline 11/26/12 Robert L. Wolff, #33281 Seminole, FL for submitting 2013 CPA firm re- Retired newals, peer review compliance information, and CPE sponsor Retired, when used to refer to the status of a person, describes one possessing renewals to the Board. The infor- a North Carolina certificate of qualification who verifies to the Board mation may be submitted online that the applicant does not receive or intend to receive in the future any through the Board’s website, www. earned compensation for current personal services in any job whatsoever nccpaboard.gov. and will not return to active status. However, retired status does not December 31 is also the date preclude volunteer services for which the retired CPA receives no direct by which CPAs must complete the or indirect compensation so long as the retired CPA does not sign any annual CPE requirement to be eli- documents, related to such services, as a CPA [21 NCAC 08A .0301(b)(32)]. gible for certificate renewal for the 11/26/12 Gary Jones, #22532 Asheville, NC 2013-2014 license period.

5 Certificates Issued At its November 26, 2012, meeting, the Board approved the following individuals for licensure as North Carolina CPAs: Sweta Patel Adkin Heather Lynne Guy Kevin John Carl Page Anne Hunter Ashworth Leslie Kendrick Harris George John Pappas Stephen Michael Balmer Cathy Sue Hayes John Stigler Passyn JoAnn Lynn Birlet Julianne Elizabeth Heal Elena Marie Pisarik Myra Lee Blanchette Christopher Dean Henson Kristen Sabrina Catherine Potter Martha Avent Bomar Christian LeAnne Millis Hester Tracey Robinson Pridgen James Boyce Brooks, III David McCain Highfill Brittany Dziedzic Priebe Anneli Jennifer Browning Meagan Nichole Hobbs Stephanie Lynne Ranck Faith Elizabeth Bynum Andras Hock Jon Christopher Ready John Thomas Caldwell Scott Clibon Hockemeyer Andrew Cory Reagan Laura Jo Canady Christopher Michael Hodge Jameela Robinson Emily Ingram Carriel Kenneth William Hunt Molly Leigh Robinson John David Cengel Frank Lane Jackson Patti Jeanine Roebuck Brett Collins Chapman George Albert Jauregui William Rufus Rountree Amanda Elizabeth Chen Kevin Michael Jewell Maureen Elizabeth Scarff Daniel Lynn Clark Benjamin Hardy Jorge Johnson Brittany Lynn Schell Nadia Dolores Clevenger Brittany Laurel Johnston Marisa Acree Shields Chad Alexander Cook Robin Irene Jordan Richard Edmund Shore, III Justin Michael Culbertson Julia Kachula Marion McLean Sims Thomas Casey Cunningham Jens Kaufmann Emily New Dellinger Travis Scott Keever Erin Pamela Sloop Diane Judith Dennis Amanda Leigh Kendall Cary Ann Smith Chad Christian DesMarteau Matthew Hirth Kilian Stephanie Suzanne Snyder Glenda Lee Diaz Gonzalez Crystal Kay Kirchhoff Shenghao Melody Song Alfred Joseph Discepolo Melanie Amber Kudlacik Elizabeth Anne Sorenson Rafael Angel Duque Danielle Anne Lawson Lindsey Jane Spitz Thomas Chester Edgley Jonathan David Leak Benjamin Patrick Stewart Joanne Holbrock Elliott-Perry Cynthia Starsmeare Lee Amanda Patricia Tamayo Rosa Ana Evalo Kodali Ben Talmadge Lehman Lu Tang David Parker Fento, Jr. Dawn Michelle Lopez Jose Eugenio Tapia, Jr. Mackenzie Jane Ferber Matthew Krauss Lynch Caleb Ray Truitt Brittney Marie Fleming Carlos Martinez, III Anna Katherine Tuttle Josue Garcia John Harrison Masters Ashley Claire Wagner Latonya Nicole Garrison Anna Blair Mayo Elizabeth McKinley Ward David Justin Gay Elliott Lea McKenzie Deborah Margaret Weir Evan Taylor Gentile Margaret Anne Merrell Elizabeth Gatewood Wellborn Caroline Elizabeth Gibson Nisha Sheth Mistry Matthew John Weston Eric Ryan Godfrey Daryl Kenneth Morrison Benjamin Lloyd Wetzel Nisha Gordhan Matthew Ryan Mullen Christopher Allen Whitfield Kesval Govender Katie Jean Musorofiti Daniel Jeffery Wieland Kimberly Ann Grabow Tiffany Dionne Neely-Jean Johnathon Blake Wilhite Kristy Boyette Grady Krista Lynn Newton Kaitlin Elaine Wilkes Julia Ann Gresham Mercy Wambui Njenga Jason Michael Wilkinson Amy Ruth Griffin Shalimarie Montalvo Otero Joshua Lee Wilson Henry Jude Grzes Joshua Anthony Overman David William Wood 6 2013 Board Calendar (dates and locations subject to change) January 1 – Office Closed - New Year’s Day January 21 – Office Closed - Dr. Martin Luther King, Jr., Day January 28 – Board Meeting - Raleigh January 31 – Final Deadline for Firm Renewal & Peer Review Compliance Info February 25 – Board Meeting - Raleigh March – Online Certificate Renewal Available March 20 – Board Meeting - Raleigh March 29 – Office Closed - Good Friday April 23 – Board Meeting - Raleigh May 23 – Board Meeting - Raleigh May 27 – Office Closed - Memorial Day June 20 – Board Meeting - Greensboro June 30 – Certificate Renewal Deadline July 4 – Office Closed - Independence Day July 22 – Board Meeting - Raleigh July 31 – Final Certificate Renewal Deadline August 19 – Board Meeting - Raleigh September 2 – Office Closed - Labor Day September 20 – CPA Day of Service September 23 – Board Meeting - Raleigh October 21 – Board Meeting - Raleigh November - Online Firm Renewal/Peer Review Compliance Available November 11 – Office Closed - Veterans’ Day November 18 – Board Meeting - Raleigh November 28-29 – Office Closed - Thanksgiving December 16 – Board Meeting - Raleigh December 24-26 – Office Closed - Christmas December 31 – Firm Renewal/Peer Review Compliance Info Due

7 North Carolina State Board of PRSRT STD Certified Public Accountant Examiners US Postage PAID PO Box 12827 Greensboro, NC Raleigh NC 27605-2827 Permit No. 821

State Board of CPA Examiners

Board Members Jose R. Rodriguez, CPA President, Winston-Salem Barton W. Baldwin, CPA Vice President, Mount Olive Maria M. Lynch, Esq. Secretary-Treasurer, Raleigh Miley “Bucky” Glover, CPA Member, Monroe Jordan C. Harris, Jr. Member, Statesville John M. Kledis, CPA Member, Asheville Michael H. Womble, CPA Member, Eastover Staff Executive Director Robert N. Brooks 22,000 copies of this document were printed in December 2012 at an estimated cost of $4,146.00 or approximately 18¢ per copy. Deputy Director J. Michael Barham, CPA Notice of Address Change Deputy Director David R. Nance, CPA Please Print Legibly Full Name: Staff Attorney Frank X. Trainor, III Certificate No.: Last 4 Digits of SSN: Legal Counsel Home Address: Noel L. Allen City/State/Zip: Administrative Services Felecia F. Ashe Home Phone: Home Fax: Vanessia L. Willett Home Email: Communications Firm/Business Name: Lisa R. Hearne, Manager Business Address: Examinations Phyllis W. Elliott City/State/Zip: Licensing Business Phone: Business Fax: Buck Winslow, Manager Business Email: Alice G. Steckenrider Cammie Emery Signature: Professional Standards Date: Send mail to: Home Business Ann J. Hinkle, Manager Mail form to: PO Box 12827, Raleigh, NC 27605 Mary Beth Britt Fax form to: (919) 733-4209 Adrianne Trainor Pursuant to 21 NCAC 08J .0107, all certificate holders and CPA firms must notify the Board in writing within 30 days of any change in address or business location.