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North Carolina State Board of Certified Public Accountant ExaminersThe North Carolina State Board of CPA Examiners willconduct its October 19, 2020, meeting via Webex.To request an invitation to the Webex meeting, send your fullname, email address, telephone number, and firm/employername to communications@nccpaboard.gov no later than noonon Friday, October 16, 2020.1101 Oberlin Road, Suite 104 PO Box 12827 Raleigh NC 27605 (919) 733-4222 Fax (919) 733-4209 nccpaboard.gov

PUBLIC SESSION AGENDANORTH CAROLINA STATE BOARD OF CPA EXAMINERSOCTOBER 19, 2020VIA VIDEOCONFERENCE10:00 A.M.1101 OBERLIN ROADRALEIGH, NCI.Administrative ItemsA.Call to OrderIn accordance with North Carolina General Statute 138A-15(e), it is the duty of everyBoard member to avoid both conflicts of interest and appearances of conflict. Does anyBoard member have any known conflict of interest or appearance of conflict with respectto any matters coming before the Board today? If so, please identify the conflict orappearance of conflict and refrain from any undue participation in the particular matterinvolved.1.Public Hearing – Case No. C2020015 – John Stewart Wooten, III,NC CPA #19554B.Welcome and Introduction of GuestsC.Approval of Agenda (ACTION)D.Minutes (ACTION)E.Financial/Budgetary Items1.Financial Statements for September 2020 (ACTION)2.Board Investment Policy (ACTION)II.Legislative & Rule-Making ItemsIII.National Organization ItemsA.Proposed Amendment to NASBA Bylaws (ACTION)IV.State & Local Organization ItemsV.Committee ReportsA.Professional Standards (ACTION)B.Professional Education and Applications (ACTION)VI.Executive Staff and Legal Counsel ReportA.Operational Metrics (FYI)B.Executive Staff Report (FYI)VII.Public CommentsVIII.Strategic Planning Session (ACTION)IX.Closed SessionX.Adjournment

PUBLIC HEARING AGENDANORTH CAROLINA STATE BOARD OF CPA EXAMINERSVIA VIDEOCONFERENCEOCTOBER 19, 202010:00 A.M.1101 OBERLIN ROADRALEIGH, NCI.Administrative ItemsA.Call to OrderII.Hearing TestimonyA.Case No. C2020015 – John Stewart Wooten, II, NC CPA No. 19554III.Adjournment

ITEM I-DPUBLIC SESSION MINUTESNorth Carolina State Board of CPA ExaminersSeptember 21, 2020Via Videoconference1101 Oberlin RoadRaleigh, NC 27605MEMBERS 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 bysimultaneous communication).STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, DeputyDirector; Frank Trainor, Esq., Staff Attorney; Lisa R. Hearne, Communications Officer;Buck Winslow; Licensing Manager; and Noel L. Allen, Esq., Legal Counsel (all by simultaneouscommunication).GUESTS: Sharon Bryson, CEO, NCACPA; Mark Soticheck, CPA, COO, NCACPA; andMichelle Tracz, CPA, NCACPA Board of Directors; and Cheryl Farrar, NASBA.CALL TO ORDER: President M. Massey called the meeting to order at10:00 a.m.MINUTES: Mr. Winstead moved, and Ms. Demery seconded the motion to approve theminutes of the August 20, 2020, meeting as submitted. Motion passed by roll call vote of seven(7) affirmative and zero (0) negative votes.FINANCIAL AND BUDGETARY ITEMS: Mr. Winstead moved, and Ms. Demery secondedthe motion to accept the August 2020 financial statements as submitted. Motion passed by rollcall vote of seven (7) affirmative and zero (0) negative.NATIONAL ORGANIZATION ITEMS: Mr. Winstead moved, and Mr. G. Massey secondedthe motion to approve the draft response to the NASBA Focus Questions. Motion passed by rollcall vote of seven (7) affirmative and zero (0) negative votes.Ms. Demery moved, and Ms. Taylor seconded the motion to approve the response to the AICPAExposure Draft: Proposed Revised Interpretations--Records Requests. Motion passed by rollcall vote of seven (7) affirmative and zero (0) negative votes.STATE AND LOCAL ORGANIZATION ITEMS: Messrs. G. Massey and Nance providedan update on the Board/NCACPA Joint Task Force on Succession Planning’s work.REPORT OF THE PROFESSIONAL STANDARDS COMMITTEE: Mr. Winstead movedto approve the following recommendations of the Committee. Motion passed by roll call vote ofseven (7) affirmative and zero (0) negative votes.

Public Session MinutesSeptember 21, 2020Page 2Case No. C2020016 - Joe Dewey Clark - Approve the signed Consent Order (Appendix I).Case No. C2020031 - Marya Lynn Goodnight - Approve the signed Consent Order(Appendix II).Case No. C2020113 - Joseph Denard Reid - Approve the signed Consent Order (Appendix III).Case Nos. C2019158 and C2019182 - Katrina P. Carrington, CPA - Approve the Notice ofContinuance of the hearing to November 23, 2020, at 10:00 a.m.Case No. C2018038 - Close the case without prejudice with a Letter of Warning.Case No. C2019311 - Close the case without prejudice.Case No. C2020098 - Close the case without prejudice.Case Nos. C2020116-1 and C2020116-2 - Close the case without prejudice.C2020119-1 and C2020119-2 - Close the case without prejudice.Case No. C2020023 - Close the case without prejudice with an administrative forfeiture and 1,000 administrative cost.REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONSCOMMITTEE: Mr. G. Massey moved to approve the following recommendations of theCommittee. Motion passed by roll call vote of seven (7) affirmative and zero (0) negative votes.Transfer of Grades Applications - The Committee recommended that the Board approve thefollowing:Kaitlyn Elizabeth BrownAnneliese Lauren HenrichJoseph Achille MaccaroneOriginal Certificate Applications - The Committee recommended that the Board approve thefollowing:Kimberly Timika BergerEmily Diane BoggsKaitlyn Elizabeth BrownShayne Conrad BrownJames Gill Campbell, Jr.Olivia Janett DeMarcusJordan Riley FulbrightTheresa Deanne FultonJonathan William GloverRenee Lynn HajdasAnneliese Lauren HenrichMichael Cody HouseWilliam Cody HowardJohn Hicks KadechkaSamuel Austin KropfIsaac Andrew LevinSavannah Morgan LewisJoseph Achille Maccarone

Public Session MinutesSeptember 21, 2020Page 3Matthew James MahlerAmanda Marie MalkiewiczMeredith Richardson MatsumotoAustin Glen MauneDana Michelle McAfoosFranklin Glenn McLaurin Jr.Abigail Catherine MeirinkCarson Ryan NguyenAmelia Grace ParksNolan Grayson PeggDanielle Marie RobinsonOmar Sadou MamadouRamona Ashley SamarooKathleen Theresa SholtisRichard Joseph SlifkoAlec Logan SmithermanMason Gray SpeaseJessica Carmen TysonJacklyn Noel WeathermanQing Jenny WeiIan Eugene WicklineVictoria Blake WinsteadNicolette Shante WorksJohn Paul ZalaquettStaff reviewed and recommended approval of the original application submitted by Rolland JohnBarrett, III. Mr. Barrett failed to disclose pertinent information with his exam application butprovided it with his certificate application. Staff recommended approval of the application with aone-year probationary period. The Committee recommended that the Board approve staffrecommendation.Reciprocal Certificate Applications - The Committee recommended that the Board approve thefollowing:Nicholas James DurocherMatthew Quinn LeisGregory Ryan StrunkTemporary Permits - The Committee recommended that the Board approve the followingtemporary permits approved by the Executive Director:Steven Mark Piascik, T12060Maia Duca, T12061Logan Kyle Dziedzic, T12062Kyle Andrew Minges, T12063Katie Marie Pahl, T12064Malorie Justine Martino, T12065Yanyong He, T12066Andrew James Bruce, T12067Suzanne Rose McClain, T12068Talor Rae Krauth, T12069Jia Song, T12070Aaron Jeffrey Gillingham, T12071Catherine Birchfield Stoddard, T12099Greg Richard Thompson, T12100Michael Wayne Griffin, T12101Sarah Elizabeth Mueller, T12102Lucas Joshua Mueller, T12103Judy Thomas Gray, T12104Nicholas M. Savino, T12105Jenna Lynn Thibault, T12106David James Murdock, T12107Tyne Callie Owens, T12108John Michael Pouso, T12109Larry Victor Brown, T12110Thomas Patrick Pfiffner, Jr., T12111Paul Harlan Wilhelm, T12112Bernadette Salzano Millhorn, #12113

Public Session MinutesSeptember 21, 2020Page 4Reinstatements - The Committee recommended that the Board approve the following:Timothy Lawrence Petrie, #33249Christina Renée Sendall, #29638Charles Butler Stokes Jr., #16559Melissa Jamie Westergard, #31942Reissuance of New Certificate - The Committee recommended that the Board approve theapplication for reissuance of a new certificate submitted by Diana Lynn Kennedy, #33054.Firm Registrations - The Committee recommended that the Board approve the followingprofessional limited liability company and limited liability partnership approved by the ExecutiveDirector:EisnerAmper LLPJ John Yglesias CPA PLLCLetters of Warning - The Committee recommended that the Board approve the requests torescind the Letter of Warning issued to the following individuals:Joel Thomas Patterson, #41498Tyler James Pratt, #42490Examinations –The Committee recommended that the Board approve the following staffapproved applicants to sit for the Uniform CPA Examination:Thomas AbeleWilliam AbingtonRandall AdamsDayana AlvarezJohn AndrewJack ArchibaldHollie ArdoinNelson AysonJulie BarbourTanner BarnettJennifer BarrowJonathan BeckMariah BishopEmily BlackBrandon BlairAmy BorhaugLuke BradleySeth BrimDean BrindleAlyssa BrockmanHannah BrownKayla BrownMary BrownNolan BrownChristopher BucknerAnthony BuiDuncan BullinsSamuel BurkeTrevor ByrumHolly CampbellBenjamin CanupJoshua CappsGregory CarringtonNicholas ChilcuttGermel ChisholmJames ClarkDrew CobleKayla CorbettMichael CorradoAmanda Corso

Public Session MinutesSeptember 21, 2020Page 5Caroline CoxKeenan D’ArcyLauren DavisTracie DavisSarah DayAnthony DeMarcoBrittiany DickersonRyan DonahueNicole DoolittleCharles DorcelienWeiwei DoucetteZachary DoughertyKate DownesJillian DunnTracie EdensElizabeth EisenrauchKhalid ElshaikhEmily EtgenKatherine FieldTracettia GaitherJohnathon GarwoodDevin GeinoskyBrett GibsonHope GibsonRobert GlassNathaniel GoodmanJessica GrantKelly GreeneLauren GreeneEmily GriffinRachel GroteEdwin GuestMorgan HaloStephanie HamiltonTyler HarmonJennifer HeinemeierHannah HigginsKady HillGwendolyn HodgesMichael HorneMyisha HoyleKaleb IoccoMekeia JenkinsDavid JenningsAdriane Jones WilsonGrace JungGeorge KarnazesIryna KharlamovaCaroline KinghamStephanie KinneyVictoria KinneyJulian KleinKayla KlincSamuel KnightErin KrauthZachary LaneMadison LaneyJames LeneaveDestin LettMaia LewJiefang LiangSierra LowderZachary LowmanJohn LucasAndrew LundgrenSamuel MarkiewitzCaleb MasonAlexandria McCarrickMary McCarthyJorge McGriffRyan McMillinCrystal McNairSara Mellen-StierMorgan MerrillKeegan MillsAriel MittlemanAndrew MooreKelly MooreLauren MooreAshleigh MorstadSavannah MoserNatasha Murillo-GillNina NayBrittany NewmanConnor NoonanMaria NoyolaTaylor ParksDavid PascualJacob PastirikNatalie PetersonJosie PettitKalejah Pierce