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The minutes record approval of the agenda and prior meeting minutes, endorsement of August 2023 financial statements, and progress on legislative and rulemaking updates to 21 NCAC provisions. Board business includes NASBA-related responses and credit relief initiative information, discussions of firm ownership under ESOPs, and committee consent orders covering multiple case numbers, along with additional guidance provided to staff.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/north-carolina-state-board-of-certified-public-accountant-examiners-public-session-minutes-september-25-2023/180503/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/north-carolina-state-board-of-certified-public-accountant-examiners-public-session-minutes-september-25-2023/180503.png","ImageObject",300,407,{"name":92,"@type":93},"Dozel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-08","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"Who attended the public session and what time did the meeting begin?","Question",{"text":113,"@type":114},"Board members and staff were listed as attending, along with others including legal counsel and representatives via phone. The meeting was called to order at 2:00 p.m.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What actions did the Board approve regarding agenda, minutes, and financial statements?",{"text":118,"@type":114},"The Board approved the agenda as presented and approved the August 21, 2023 meeting minutes as submitted. It also approved the August 2023 financial statements.",{"name":120,"@type":111,"acceptedAnswer":121},"Which rulemaking items were discussed and how did the Board proceed?",{"text":122,"@type":114},"Proposed changes were presented for 21 NCAC 08F.0105 and 08F.0401, including adjustments to the score window and qualifying supervision language. 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MEMBERS IN ATTENDANCE:Gary R.Massey,CPA,President;Bernita W.Demery,CPA,Vice President;Jodi K.Kruse,CPA,Secretary-Treasurer;D.Michael(Mickey)Payseur,CPA;Jennifer Van Zant,Esq.;and Arthur M.Winstead,Jr.,CPA.  \nBOARD STAFF IN ATTENDANCE:David R.Nance,CPA,Executive Director;S.Lynne Sanders,CPA,Deputy Director;Frank Trainor,Esq.,Staff Attorney;and Phyllis Elliott,Examinations Specialist.  \nOTHERS IN ATTENDANCE:Noel L.Allen,Esq.,Board Legal Counsel (via phone);Robert Broome,Director of Advocacy,NCACPA;Amy Bibby,CPA,Board of Directors,NCACPA;and numerousfaculty and students from Appalachian State University.  \nCALL TO ORDER:Mr.Massey called the meeting to order at 2:00 p.m.  \nCONFLICTS OF INTEREST:Mr.Winstead stated he recused himself from items on the ProfessionalStandards Committee agenda.  \nAPPROVAL OF AGENDA:Ms.Demery moved,and Ms.Kruse seconded the motion to approvethe agenda as presented.The motion passed with six(6)affirmative and zero (0)negative votes.  \nMINUTES:Mr.Winstead moved,and Ms.Demery seconded the motion to approve theAugust 21,2023,meeting minutes as submitted.The motion passed with six(6)affirmative andzero(0)negative votes.  \nFINANCIAL AND BUDGETARY ITEMS:Mr.Payseur moved,and Ms.Kruse seconded the motionto approve the August 2023 financial statements as submitted.The motion passed with six(6)affirmative and zero (0)negative votes.  \nLEGISLATIVE AND RULEMAKING ITEMS:Mr.Nance presented proposed changes to 21 NCAC08F.0105 and 08F.0401.For 21NCAC08F.0105,the proposed change will move the score windowfrom the 18-month window established currently in the rule to the 30-month window previouslyapproved for adoption by the Board.  \nFor 21 NCAC 08F.0401,Board staff proposed reinserting the previous qualifying language thatidentifies“only that experience that is obtained through direct supervision of a CPA”occurswithin one of the U.S.jurisdictions.Language adjustments to this rule through a previous rulechange incorrectly implied that“all experience”must be obtained under the direct supervisionof a CPA.  \nMs.Demery moved,and Mr.Winstead seconded the motion to approve moving forward withthe next steps to update 21 NCAC 08F.0105 and 08F.0401.The motion passed with six(6)affirmative and zero (0)negative votes.  \nNATIONAL ORGANIZATION ITEMS:Mr.Nance presented North Carolina's responses to the Fall2023 FOCUS questions requested by NASBA.Mr.Winstead moved,and Ms.Kruse seconded themotion to approve the answers to the questions so they could be submitted timely to NASBArepresentatives.The motion passed with six(6)affirmative and zero (0)negative votes.  \nMr.Nance also presented details of NASBA's Credit Relief Initiative for the Board's information.He explained the basic premise of the Credit Relief Initiative.He highlighted efforts of the Boardthat were implemented during the pandemic to provide candidates with an extension of creditwindows to candidates.In addition,he highlighted the results of work currently underway toreview the status of candidates in the pipeline who have received credit for some sections of theExam where score extensions will encourage candidates to continue their journey to pass theCPA Exam.Board staff will present a report for all potentially impacted candidates at the nextBoard meeting to obtain further direction from the Board regarding the proposed Initiative.  \nSTATE AND LOCAL ORGANIZATION ITEMS:Mr.Trainor discussed the consideration of firmownership by Employee Stock Ownership Plans(ESOPs)or other entities that are not naturalpersons.Mr.Winstead,Ms.Van Zant,and Mr.Payseur noted that this matter needs to becarefully considered by the Board,and there was general agreement that the ProfessionalStandards Committee will work with Board staff to gather information and consider next steps.Board staff will continue to collect information to provide to the Professional StandardsCommittee in thi","cbCaim8YH8LMKpfM","https://ap.wps.com/l/cbCaim8YH8LMKpfM","pdf",1065876,21,"English","# Call to Order\n# Conflicts of Interest and Agenda Approval\n# Approval of Prior Minutes and Financial Statements\n# Legislative and Rulemaking Items\n# National Organization Items\n# State and Local Organization Items\n# Committee Reports and Consent Orders","[{\"question\":\"Who attended the public session and what time did the meeting begin?\",\"answer\":\"Board members and staff were listed as attending, along with others including legal counsel and representatives via phone. The meeting was called to order at 2:00 p.m.\"},{\"question\":\"What actions did the Board approve regarding agenda, minutes, and financial statements?\",\"answer\":\"The Board approved the agenda as presented and approved the August 21, 2023 meeting minutes as submitted. It also approved the August 2023 financial statements.\"},{\"question\":\"Which rulemaking items were discussed and how did the Board proceed?\",\"answer\":\"Proposed changes were presented for 21 NCAC 08F.0105 and 08F.0401, including adjustments to the score window and qualifying supervision language. The Board approved moving forward with next steps to update both provisions.\"},{\"question\":\"What committee recommendations and consent orders were approved?\",\"answer\":\"The Professional Standards Committee report included approval of signed consent orders for multiple case numbers, plus closures without prejudice for several matters. Additional guidance from the committee to staff was also noted.\"}]","North Carolina State Board of Certified Public Accountant Examiners - Public Session Minutes - September 25, 2023 | PDF",53]