PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS MAY 18, 2020 10:00 A.M. VIA CONFERENCE CALL 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. B. Welcome and Introduction of Guests C. Approval of Agenda (ACTION) D. Minutes (ACTION) E. Financial/Budgetary Items 1. Financial Statements for April 2020 (ACTION) 2. Proposed 2020-2021 Budget (ACTION) II. Legislative & Rule-Making Items A. Senate Bill 704 (FYI) III. National Organization Items A. NASBA Extension of CPA Exam Notices to Schedule (ACTION) B. NASBA Extension of CPA Exam Candidate Grade Credits (ACTION) C. NASBA Virtual Eastern Regional Meeting June 10-11, 2020 (FYI) IV. State & Local Organization Items A. Extensions to Complete AICPA Peer Reviews (FYI) B. AICPA Peer Review Oversight Visit Report (FYI) V. Committee Reports A. Professional Standards (ACTION) B. Professional Education and Applications (ACTION) C. Personnel (ACTION) VI. Executive Staff and Legal Counsel Report A. Board Operations Report (FYI) B. Strategic Planning (FYI) C. Operational Metrics (FYI) D. Executive Staff Report (FYI) VII. Public Comments VIII. Closed Session IX. Adjournment
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PUBLIC SESSION AGENDA NORTH CAROLINA STATE BOARD OF CPA EXAMINERS
MAY 18, 2020 10:00 A.M.
VIA CONFERENCE CALL 1101 OBERLIN ROAD
RALEIGH, NC
I. Administrative ItemsA. 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.
B. Welcome and Introduction of GuestsC. Approval of Agenda (ACTION)D. Minutes (ACTION)E. Financial/Budgetary Items
1. Financial Statements for April 2020 (ACTION)2. Proposed 2020-2021 Budget (ACTION)
II. Legislative & Rule-Making ItemsA. Senate Bill 704 (FYI)
III. National Organization ItemsA. NASBA Extension of CPA Exam Notices to Schedule (ACTION)B. NASBA Extension of CPA Exam Candidate Grade Credits (ACTION)C. NASBA Virtual Eastern Regional Meeting June 10-11, 2020 (FYI)
IV. State & Local Organization ItemsA. Extensions to Complete AICPA Peer Reviews (FYI)B. AICPA Peer Review Oversight Visit Report (FYI)
V. Committee ReportsA. Professional Standards (ACTION)B. Professional Education and Applications (ACTION)C. Personnel (ACTION)
PUBLIC SESSION MINUTES North Carolina State Board of CPA Examiners
April 20, 2020 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 Art M. Winstead, Jr., CPA (all by telephone).
STAFF ATTENDING: Robert N. Brooks, Executive Director; David R. Nance, CPA, Deputy Director; Frank Trainor, Esq., Staff Attorney; and Noel L. Allen, Esq., Legal Counsel (by telephone).
GUESTS: Sharon Bryson, CEO, NCACPA; Mark Soticheck, CPA, COO, NCACPA; and Kelli Knoble, CPA, Chair, NCACPA (all by telephone).
CALL TO ORDER: President Massey called the meeting to order at 10:00 a.m.
MINUTES: The minutes of the March 17, 2020, meeting were approved as submitted.
FINANCIAL AND BUDGETARY ITEMS: The March 2020 financial statements were accepted as submitted.
NATIONAL ORGANIZATION ITEMS: Messrs. Winstead and G. Massey moved to place Mr. Baldwin’s name in nomination for the Middle Atlantic Region of NASBA representative on the NASBA Nominating Committee. Motion passed. Messrs. G. Massey and Baldwin moved to place Mr. Winstead’s name in nomination for a NASBA Board of Director-at-Large position. Motion passed.
STATE & LOCAL ORGANIZATIONS: Ms. Bryson informed the Board that the NCACPA’s June 18, 2020, Board meeting and the CPA Inauguration in Winston-Salem are canceled. The June 18, 2020, Board meeting will be a conference call.
REPORT OF THE PROFESSIONAL STANDARDS COMMITTEE: Mr. M. Massey moved, and the Board approved the following recommendations of the Committee:
Case No. C2018412 - Close the case without prejudice.
Case No. C2019289 - Close the case without prejudice.
Case No. C2019312 - Close the case without prejudice with a Letter of Warning.
Case Nos. C2019317-1/2 - Close the cases without prejudice.
ITEM I-D
Public Session Minutes April 20, 2020
Page 2
Case No. C2019330 - Close the case without prejudice. Case No. C2019343 - Close the case without prejudice with a Letter of Warning. REPORT OF THE PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE: Mr. G. Massey moved, and the Board approved the following recommendations of the Committee: Original Certificate Applications - The Committee recommended that the Board approve the following: Zachary Walker Ray Anderson William C. Bauer Ryan Wade Brown Carlton Edward Bunn Eric Gregory Barnett Chuchu Xu Chatman Jillian Elizabeth Davis
Matthew McLean Ludwig Rachel Marie Reinker Sandra Kay Richards Raghav Madduri Reddy Mary Catherine Roberts Elizabeth Sharon Whelan
Staff reviewed and recommended approval of the original application submitted by Savannah Renee Lassiter. Ms. Lassiter to disclose pertinent information with her Exam application but provided it with her certificate application. Staff recommended approval of the application with a one-year probationary period. The Committee recommended that the Board approve the staff recommendation. Reciprocal Certificate Applications - The Committee recommended that the Board approve the following: Shawn P. Adamo Mary Beth Antcliff Scott Foster Armstrong Jonathan David Austin Stephen Christopher Arber Sharon B. Bell David Michael Boyd Randeep Singh Brar Mark Stephen Bryant Stephanie Marie Cohen Stephen Michael Dille Michele Ann DiPaolo Christopher Michael Doughty Megan Wallenhorst Druckery Michael Steven George Thomas J. Geraghty, Jr. Robert James Gluck Joseph Larry Griffin, IV
Tracy Allison Hammond Elizabeth D. Hattaway Ann Sweeney Hawkins Maurice Hawkins Wei He Brittany Nicole Heitkamp Jason Bernard Michael Hopkins Mark Edward Huebeler Nadia Pasicznyk Humphrey Marla Goldman Kochelek Cody Dane Kriechenbaum Christine Elizabeth LaBarbera Michael Joseph LaCalamito Danny Lanier, Jr. Bryan Christopher Laya Brittani Nicole Maletta Jakub Waldemar Malecki Stephen John Marquardt
Public Session Minutes April 20, 2020
Page 3
Matthew Scott McGuire Anne Elaine Mcloughlin Ryan Matthew McLean Suneela Molagavalli Gregory Edward Morrow Lauren Ann Nichols Thomas Joseph O’Hara, Jr. James Richard Pokorny Luke Wesley Robertson Neil Jay Rosenberg Jason Arthur Rothenburger
Nicole Marie Scarborough Jian Shen Hyun min Shin Patricia Pitts Spitz Debra Michelle Starr Brenton James Tagg Alex Kittrell Vaughn Dennis Marlowe Vaughn, Jr. Yijing Teng Wyant Matthew Oliver Young Yidi Zhou
Reissuance of New Certificate - The Committee recommended that the Board approve the application for reissuance of a new certificate submitted by Chrissey Michelle Thomas, #39900. PERSONNEL COMMITTEE: Ms. Taylor reported that the Personnel Committee met and made recommendations for all staff except Messrs. Brooks and Nance. Ms. Taylor and Mr. G. Massey moved to approve the Committee’s recommendations. Motion passed. EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: The Executive staff provided the monthly operational metrics and the Executive Staff Report. ADJOURNMENT: Messrs. Winstead and Baldwin moved to adjourn the meeting at 10:45 a.m. Motion passed. Respectfully submitted: Attested to by: Robert N. Brooks Michael S. Massey, CPA Executive Director President
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2019
SESSION LAW 2020-3
SENATE BILL 704
*S704-v-6*
AN ACT TO PROVIDE AID TO NORTH CAROLINIANS IN RESPONSE TO THE
CORONAVIRUS DISEASE 2019 (COVID-19) CRISIS.
The General Assembly of North Carolina enacts:
PART I. ECONOMIC SUPPORT
WAIVE ACCRUAL OF INTEREST ON DEFERRED PAYMENT OF CORPORATE
INCOME AND FRANCHISE TAX AND INDIVIDUAL INCOME TAX AND EXTEND
CERTAIN TAX-RELATED DEADLINES
SECTION 1.1.(a) Interest Waiver. – As a result of the COVID-19 outbreak, the
Secretary of Revenue has extended the franchise, corporate income, and individual income tax
payment deadline from April 15, 2020, to July 15, 2020, and pursuant to G.S. 105-249.2, the
Secretary will not assess a penalty for failure to file a return or pay a tax due as long as the return
is filed and the tax due is paid by July 15, 2020. Notwithstanding G.S. 105-241.21(b), the
Secretary of Revenue shall also waive the accrual of interest from April 15, 2020, through July
15, 2020, on an underpayment of tax imposed on a franchise, corporate income, or individual
income tax return, including a partnership and estate and trust tax return, due from April 15,
2020, through July 15, 2020. The relief from accrual of interest from April 15, 2020, through
July 15, 2020, also includes interest imposed pursuant to G.S. 105-163.15 and G.S. 105-163.41
for payments due on or before July 15, 2020.
SECTION 1.1.(b) Refund Request. – For franchise, corporate income, and
individual income tax, the statute of limitations for obtaining a refund is extended to July 15,
2020, for refund claims for which the statute of limitations to seek a refund expires on or after
April 15, 2020, and before July 15, 2020.
SECTION 1.1.(c) Time-Sensitive Actions. – Certain actions required to be taken by
a taxpayer on or after April 1, 2020, and before July 15, 2020, will be considered timely if the
request or petition is filed on or before July 15, 2020. This subsection applies to requests for
Departmental review under G.S. 105-241.11, petitions for a contested case hearing at the Office
of Administrative Hearings under Article 3 of Chapter 150B of the General Statutes and
G.S. 105-241.15, and petitions for judicial review under Article 4 of Chapter 150B of the General
Statutes and G.S. 105-241.16.
SECTION 1.1.(d) This section is effective when it becomes law.
FLEXIBILITY TO ADMINISTER UNEMPLOYMENT COMPENSATION AND SUTA
TAX CREDIT
SECTION 1.2.(a) Chapter 96 of the General Statutes is amended by adding a new
section to read:
"§ 96-14.15. Emergency unemployment benefits and tax credit to respond to the
coronavirus emergency of 2020.
(a) Benefits Payable. – Unemployment benefits are payable in response to the
coronavirus emergency in any of the following circumstances:
ITEM II-A
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Page 66 Session Law 2020-3 Senate Bill 704
SECTION 4.36.(a) Section 2(b) of S.L. 2019-194 reads as rewritten:
"SECTION 2.(b) G.S. 20-280.5(e) and (f), as enacted by this section, become effective July
1, 2020. September 1, 2020. The remainder of this section becomes effective October 1, 2019."
SECTION 4.36.(b) This section is effective when it becomes law.
EXTEND THE JOINT LEGISLATIVE STUDY COMMITTEE ON SMALL BUSINESS
RETIREMENT OPTIONS
SECTION 4.37.(a) Section 5 of S.L. 2019-205 reads as rewritten:
"SECTION 5. The Committee shall report its interim findings and recommendations,
including any recommended legislation, to the Speaker of the House of Representatives, the
President Pro Tempore of the Senate, and the Fiscal Research Division no later than March 31,
2020. The Committee shall report its final findings and recommendations, including any
recommended legislation, to the Speaker of the House of Representatives, the President Pro
Tempore of the Senate, and the Fiscal Research Division no later than December 1, 2020. The
Committee shall terminate upon submission of the final report or March 31, 2020, August 1,
2020, whichever occurs first."
SECTION 4.37.(b) This section is effective retroactively to March 31, 2020.
AUTHORIZE STATE AGENCIES TO EXERCISE REGULATORY FLEXIBILITY
DURING THE CORONAVIRUS EMERGENCY IN ORDER TO PROTECT THE
ECONOMIC WELL-BEING OF THE CITIZENS AND BUSINESSES OF THE STATE
SECTION 4.38.(a) For purposes of this section, the following definitions apply:
(1) "Coronavirus" has the same meaning as defined in Section 506 of the
Coronavirus Preparedness and Response Supplemental Appropriations Act,
2020.
(2) "Coronavirus emergency" means the period from March 10, 2020, through the
date the Governor signs an executive order rescinding Executive Order No.
116, Declaration of a State of Emergency to Coordinate Response and
Protective Actions to Prevent the Spread of COVID-19.
(3) "State agency" means an agency or an officer in the executive branch of the
government of this State and includes the Council of State, the Governor's
Office, a board, a commission, a department, a division, a council, and any
other unit of government in the executive branch. "State agency" does not
include the Division of Employment Security of the Department of
Commerce, the Department of Health and Human Services, the State Board
of Education, the Department of Public Instruction, The University of North
Carolina, the State Board of Community Colleges, or the State Board of
Elections.
SECTION 4.38.(b) Notwithstanding any other provision of State law, if a State
agency determines that, due to the impacts of the coronavirus, it is in the public interest, including
the public health, safety, and welfare and the economic well-being of the citizens and businesses
of the State, the agency shall:
(1) Delay the collection, or modify the method of collection, of any fees, fines, or
late payments assessed by the agency under its statutes, including the accrual
of interest associated with any fees, fines, or late payments.
(2) Delay the renewal dates of permits, licenses, and other similar certifications,
registrations, and authorizations issued by the agency pursuant to its statutes.
(3) Delay or modify any educational or examination requirements implemented
by the agency pursuant to its statutes.
SECTION 4.38.(c) No later than October 1, 2020, each State agency shall report to
the Joint Legislative Administrative Procedure Oversight Committee, the Joint Legislative
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Senate Bill 704 Session Law 2020-3 Page 67
Commission on Governmental Operations, and the Office of State Budget and Management on
its specific efforts to exercise regulatory flexibility under this section.
SECTION 4.38.(d) State agencies shall exercise the authority granted pursuant to
this section to the maximum extent practicable in order to protect the economic well-being of the
citizens and businesses of the State, while also continuing to protect public health, safety, and
welfare.
SECTION 4.38.(e) State agencies may adopt emergency rules for the
implementation of this section in accordance with G.S. 150B-21.1A. Notwithstanding
G.S. 150B-21.1A(a), an agency shall not commence the adoption of temporary rules pursuant to
this section. Notwithstanding G.S. 150B-21.1A(d)(4), an emergency rule adopted pursuant to this
section shall expire August 1, 2020.
SECTION 4.38.(f) This section is effective retroactively to March 10, 2020.
Subsections (a), (b), (d), and (e) of this section expire August 1, 2020.
AUTHORIZE EXTENSION OF TRAINING AND CERTIFICATION OF LAW
ENFORCEMENT OFFICERS BY FORENSIC TESTS FOR ALCOHOL BRANCH
SECTION 4.39.(a) The Forensic Tests for Alcohol Branch of the Department of
Health and Human Services (Branch) may delay or modify any educational or examination
requirements for recertification of law enforcement officers. For any certification issued prior to
March 10, 2020, the Branch may extend that certification no later than December 31, 2020, if the
educational or examination requirements associated with renewal or recertification are delayed
in accordance with this section.
SECTION 4.39.(b) This section is effective retroactively to March 10, 2020, and
expires January 1, 2021.
EXTEND CERTAIN LOCAL GOVERNMENT APPROVALS AFFECTING THE
DEVELOPMENT OF REAL PROPERTY WITHIN THE STATE
SECTION 4.40.(a) Definitions. – As used in this section, the following definitions
apply:
(1) Development approval. – Any of the following approvals issued by any unit
of local government, regardless of the form of the approval, that are for the
development of land:
a. Any approval of an erosion and sedimentation control plan granted by
a local government under Article 4 of Chapter 113A of the General
Statutes.
b. Any building permit issued under Article 9 of Chapter 143 of the
General Statutes.
c. Any approval by a county of sketch plans, preliminary plats, plats
regarding a subdivision of land, a site-specific development plan or a
phased development plan, a development permit, a development
agreement, or a building permit under Article 18 of Chapter 153A of
the General Statutes.
d. Any approval by a city of sketch plans, preliminary plats, plats
regarding a subdivision of land, a site-specific development plan or a
phased development plan, a development permit, a development
agreement, or a building permit under Article 19 of Chapter 160A of
the General Statutes.
e. Any certificate of appropriateness issued by a preservation
commission of a city under Part 3C of Article 19 of Chapter 160A of
the General Statutes.
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Page 70 Session Law 2020-3 Senate Bill 704
SECTION 6. Except as otherwise provided, this act is effective when it becomes
law. If House Bill 1043, 2019 Regular Session, is vetoed, this act is repealed. If the veto of House
Bill 1043, 2019 Regular Session, is overridden, this act is reenacted.
In the General Assembly read three times and ratified this the 2nd day of May, 2020.
s/ Philip E. Berger
President Pro Tempore of the Senate
s/ Tim Moore
Speaker of the House of Representatives
s/ Roy Cooper
Governor
Approved 11:45 a.m. this 4th day of May, 2020
Jurisdiction NTS Extensions Credit Extensions
AKNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
ALNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
ARNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
Extending 18-month credit window for anyone who has credit expiring after March 31, 2020 for the length of time Prometric centers were closed in Arkansas plus 30 days which is 75 days.
AZNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
CANTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
All with credit expiring April 1, 2020 through June 30, 2020 will be extended until September 30, 2020
CONTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
All with credit expiring April 1, 2020 through June 30, 2020 will be extended for a period of 90 days.
CTNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
DCNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
DENTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
FLNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
All with credit expiring April 1, 2020 through June 30, 2020 will be extended until September 30, 2020
GANTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
GUNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
HINTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Board meets June 2020 to discuss extending credit expiration dates
IANTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
All with credit expiring April 1, 2020 through June 30, 2020 will be extended for a period of 90 days. Board will meet at the end of May to discuss extensions until December 31, 2020
ITEM III-A & ITEM III-B
ID
On April 28, 2020 the Idaho Board made a Proclamation thathas already been sent to candidate says that Board staff willbe providing 90-180 extensions as needed with anyextensions beyond 180 days requiring board ratificationunless this provision is granted a continuance after theBoard meets on June 4, 2020 and/or July 16, 2020. ThisProclamation is in effect through the Governor's currentOrders relating to COVID-19 or any further Order from theGovernor.
On April 28, 2020 the Idaho Board made a Proclamationalready sent to candidates that Board Staff has the authorityto grant credit extensions for exams passed that are expiringdue to a COVID related matter, including but not limited toillness, the closure of a testing site or the unavailability ofseats in an open site in 90 increments. This Proclamation isin effect through the Governor's current Orders relating toCOVID-19 or any further Order from the Governor.
ILNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
INNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
Board will review requests for credit extensions on a case-by-case basis.
KSNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
KYNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
LANTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
Board will review requests for credit extensions on a case-by-case basis.
MANTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
All credit expiring April 1, 2020 through June 30, 2020 will be extended by 90 days.
MDNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
MENTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
MINTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
MNNTS with expiration dates of April 1, 2020 to December 30, 2020 will be extended until December 31, 2010
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
MONTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
MSNTS with expiration dates of April 1, 2020 through December 30, 2020 will extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
MTNTS with expiration dates of April 1, 2020 through December 30, 2020 will extended until December 31, 2020
Board will review requests for credit extensions on a case-by-case basis.
SEE NOTE P.
4
NCNTS with expiration dates of April 1, 2020 to June 30, 2020 have been extended until September 30, 2020
Board will review requests for credit extensions on a case-by-case basis.
NDNTS with expiration dates of April 1, 2020 through December 30, 2020 will extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
NENTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
NHNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
Board has granted 120 day extensions for parts passed prior to March 17, 2020 - order expires July 14, 2020
NJNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
All credit expiring April 1, 2020 through June 30, 2020 will be extended 90 days.
NMNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
NVNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
NYNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Exam credit expired from April 1, 2020 through September 30, 2020 be granted an extension until December 31, 2020. Candidates do not need to contact the Department as the extension will be granted automatically.
OHNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
OKNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
All credit expiring April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
ORNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
PANTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Due to the COVID-19 emergency disaster declaration signed by the Governor on March 6, 2020, a waiver was granted of the requirement that CPA candidates must complete all parts of the CPA examination within an 18-month period. Candidates whose exam credits expire during the time of the emergency declaration will be granted an extension which lasts for the duration of the emergency plus an additional 180 days from the end of the emergency. This exam credit extension replaces the 90 day extension that was recently granted to CPA candidates by way of letter from the Board.
PRNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
SEE NOTE P. 4
RINTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
SCNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
The board will meet to determine how to handle requests for credit extensions
SDNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
Board will review requests for credit extensions on a case-by-case basis.
TNNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
TXNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
UTNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
VANTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
VINTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
All credit expiring April 1, 2020 through June 30, 2020 will be extended 90 days.
VTNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
WANTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
WINTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
anyone who had credit that expired beginning 4/9/2020 will be given 24 months from their expiration date. If the public health emergency ends, it would go back to the 18 months.
WVNTS with expiration dates of April 1, 2020 through December 30, 2020 will be extended until December 31, 2020
Credit with expiration dates from April 1, 2020 to December 30, 2020 will be extended until December 31, 2020
WYNTS with expiration dates of April 1, 2020 through June 30, 2020 have been extended until September 30, 2020
All credit expiring April 1, 2020 through June 30, 2020 will be extended by 90 days
ID - On April 28, 2020, the Idaho Board made a Proclamation that was sent to candidates stating that any individual who has a payment coupon that they are no able to pay within 90 days due to a COVID related reason, Board Staff has the authority to approve an extension of another 90 days for payment without having the applicant submit anotherapplication. This Proclamation is in effect through the Governor's current Orders relating to COVID-19 or any further Order from the Governor.
NY - The State Board has also recommended that NY jurisdiction exam candidates who were impacted in Quarter 1 from January 2020 through March 31, 2020, due to COVID-19, will be assessed on a case-by-case basis. Candidates impacted during the January to March time period, need to contact the Board Office at [email protected] with their full, legal name, jurisdiction and candidate ID, and provide an explanation of how they were impacted in Quarter 1 (i.e., could not travel from an international location, test center closed, etc.). If approved, candidates will be granted an extension until December 31, 2020, for those applicable exam sections.
WY - Board will meet May 19 to determine if further extensions will be granted
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55%Opens
11,716 opens25%Clicks
2,921 unique clicks100%Delivery
21,115 delivered20 bounced
64.9% Desktop
35.1% Mobile
0% AOL
4.4% AppleMail
18.1% Gmail
4.7% Outlook
0% Outlook.com
0% Yahoo! Mail
72.8% Unknown
OPENS BY DEVICE
OPENS BY CLIENT
CLICK ANALYSIS
6 hard bounces
North Carolina Renewal Email - 2020It's Time to Renew Your NC CPA LicenseMay 01 2020 04:00:27 PM CDT
response totals as of May 08 2020 08:48:17 AM CDTtotal emails sent: 21134total received: 21115 99.90%total bounces: (6 hard bounces) 19 0.10%People who opened it: 11717 55.49%Total Clicks: 5340 45.60%People who opted out: 0 0.00%New people who signed up: 0 0.00%
Clicks on links:link 1: 21 NCAC 08G .0404, Requirements for CPE Credit 120 2.25%link 2: 21 NCAC 08G .0406 7 0.13%link 3: Activity Review 6 0.11%link 4: April issue of the Activity Review 605 11.33%link 5: Board's online licensee database 154 2.88%link 6: CPE Rules for 2020-2021 Certificate Renewal 738 13.82%link 7: CPE sponsor registered with the National Association of State Boards of Accountancy 44 0.82%link 8: Employee Fair Classification Act (EFCA) Public Notice Statement 34 0.64%link 9: extension (to complete CPE) 28 0.52%link 10: (image of renewal postcard) 336 6.29%link 11: https://nccpaboard.gov 4 0.07%link 12: nccpaboard.gov 3159 59.16%link 13: nccpaboard.gov 30 0.56%link 14: NC Gen. Stat. Chapter 143, Article 82 11 0.21%link 15: NC Industrial Commission's website 9 0.17%link 16: request inactive status 55 1.03%
Social sharing: 14Shares via Email: 3Shares on Facebook: 4Shares on Twitter: 5Shares on Linked-In: 2
EXECUTIVE STAFF REPORT April 2020
Service to the Board: Alice and Bob began their employment with the Board in April 1986. Thank you for your 34 years of service to the Board.
AICPA Peer Review Conference Call: Bob and David participated in a conference call meeting of the AICPA Peer Review Board on April 2.
Breakfast Meeting: On April 8, David and Bob had a conference call meeting with the NCACPA’s Sharon Bryson and Mark Soticheck.
NASBA CBT Examination Admin Committee: Bob participated in a conference call meeting of the Committee on April 9.
NASBA Executive Directors Conference Call: On April 16, Bob participated in a conference call meeting with other board of accountancy Executive Directors.
NC Licensing Board Retirement Plan: Bob and David participated in the quarterly meeting Investment Committee on April 30.