NC CPA Board March 2026 Meeting Minutes

North Carolina State Board of Certified Public Accountant Examiners

PUBLIC SESSION MINUTES MARCH 16, 2026

BOARD MEMBERS IN ATTENDANCE: Jodi K. Kruse, CPA, President; D. Michael (Mickey) Payseur, CPA,

Vice President; Ulysses Taylor, CPA, Esq., Secretary-Treasurer; James T. Ahler, CAE; Tammy F. Coley, CPA (via Webex); Maria M. Lynch, Esq.; and Kecia Williams Smith, Ph.D., CPA (via Webex).

BOARD STAFF IN ATTENDANCE: David R. Nance, CPA, Executive Director; S. Lynne Sanders, CPA,

Deputy Director; Frank Trainor, Esq., Staff Attorney; and Lisa Hearne-Bogle, Communications Officer.

OTHERS IN ATTENDANCE: Noel L. Allen, Esq., Board Legal Counsel; Robert Broome, Vice President of

Advocacy & Outreach, NCACPA; Larry Lassiter, CPA; Deloris Lassiter; Mark Soticheck, CPA, CEO, NCACPA; and Lt. J.A. Stokes, Raleigh Police Department

CALL TO ORDER: Ms. Kruse called the meeting to order at 10:01 a.m. and stated that with seven

Board members in attendance, a quorum was present.

CONFLICT OF INTEREST: No Board member reported an actual or perceived conflict of interest with

any agenda item.

APPROVAL OF AGENDA: Mr. Taylor moved to approve the agenda, and Mr. Ahler seconded. The

motion passed with seven votes in favor and none opposed.

MINUTES: Mr. Ahler moved to approve the February 16, 2026, meeting minutes, and Mr. Taylor

seconded. The motion passed with seven votes in favor and none opposed.

FINANCIAL AND BUDGETARY ITEMS: Mr. Payseur moved to approve the February 2026 financial

statements, and Mr. Ahler seconded. The motion passed with seven votes in favor and none opposed.

ELECTION OF OFFICERS: Ms. Lynch moved to elect Ms. Kruse as President of the Board; Mr. Payseur

as Vice President of the Board, and Mr. Taylor as Secretary-Treasurer of the Board for the 2026-2027 fiscal year, and Mr. Ahler seconded. The motion passed with seven votes in favor and none opposed.

LEGISLATIVE AND RULEMAKING ITEMS: Mr. Nance informed the Board that the amended rules were

submitted to the Rules Review Commission (RRC) of the Office of Administrative Hearings on March 13, 2026. The RRC will vote on the rules at its April 28, 2026, meeting, and, if approved, they will be effective on May 1, 2026.

NATIONAL ORGANIZATION ITEMS: Mr. Nance provided a summary of the recent work of NASBA's

Private Equity Committee, and Ms. Sanders updated the Board with the activities of NASBA's CPE Standards Working Group.

1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh NC 27605 • (919) 733-4222 • Fax (919) 733-4209 • nccpaboard.gov

Ms. Kruse encouraged Board members to review the list of NASBA committees and contact Mr. Nance if they wish to apply to serve on a committee.

Several Board members shared their thoughts on the AICPA Professional Ethics Division Exposure Draft, Proposed Revisions Related to Alternative Practice Structures. Mr. Nance stated he would prepare a response on behalf of the Board and present it at the April 20, 2026, meeting for approval.

STATE AND LOCAL ORGANIZATION ITEMS: The Board discussed options for meeting the statutory

requirement of validating social security numbers as presented by Mr. Nance, Mr. Trainor, and Mr. Allen.

PROFESSIONAL STANDARDS COMMITTEE REPORT: The Board approved, with seven votes in favor

and none opposed, the following Committee recommendations presented by Mr. Payseur: Case No. C2025205 - Samantha Lynn Winogrond - Approve the signed Consent Order. (Appendix I) Case No. C2025225 - Natalie Jordan McCord - Approve the signed Consent Order. (Appendix II)

Case No. C2025092 - Frank Hemby Harper - Approve the Notice of Hearing for June 22, 2026, at 10:00 a.m. (Appendix III) Mr. Payseur reported that the Committee provided guidance to the staff on seven items.

PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE REPORT: The Board approved, with

seven votes in favor and none opposed, the following Committee recommendations presented by Dr. Smith:

Application for Transfer of Exam Scores - Approve the following applications for transfer of Uniform

CPA Exam scores from another jurisdiction:

Bryan Stephen Adams Cole G. Leahy Katie Ann Caid Trinity Imana Mapp Jackson Avery Clay Daniel Jeffrey Pereira Dayandria Dee Clarke Clunis Joshua Zachary Rubin Claire Kristyne Kretschmar Thomas Joseph Scarfino Pawel Kulesza

Application for Original CPA Certificate - Approve the following applications for original North

Carolina CPA licensure:

Bryan Stephen Adams Isadora Bailer Jalen Haki-Jasha Adams Ashley Nicole Barrick Allison Mary Ahrens Maggienella Basile Emily Nicole Armstrong Ian Marshall Brain Canyon Matthew Bacon Brian Daniel Bready

Dylan Michael Bryan Claire Kristyne Kretschmar Katie Ann Caid Pawel Kulesza Christopher Andrew Cardwell Kamryn Eddy Large Allison Jones Carlyle Erin Madeline Lavelle Leonardo Omar Chavez Katherine Wells Lawless Jackson Avery Clay Cole G. Leahy Lydia Grace Cline Hannah Jane Leskovec Dayandria Dee Clarke Clunis John Bryan Lewis Rachel Elizabeth Combs Jackson Brian Madonia Lexi Marie Couch Trinity Imana Mapp Jordan Robert Cox Lauryn Highsmith Millner Cassandra Skipper Crumdy Michelle Nichole Mixon Collin Samuel Davis Amber Nicole Moore Madison Cullipher Dees Sheila Berg Mullinax Kayla Lane DeGruchy Kajol Ghanshyam Nariani Jacquelyn Vaughn Dickson Adam David Nichols Benjamin Russell Doby Lauren Katherine Perdue William M. Early Daniel Jeffrey Pereira Hannah Alston Fay Rhylee Kaylyn Pope Rachel Sarah Francois Casmar Elena Ramaswamy Amanda Lauren Ganci Trevor Nathaniel Reed Jesse Andrew Garcia Efrain Omar Rivera Ortiz Matthew Thomas Gay Jingxiu Rong Peyton Moorefield Hove Gilbert Joshua Zachary Rubin Levi Cole Gillespie Thomas Joseph Scarfino Joy Uchechi Goodluck Andrew Thomas Schwetz Katie Anne Hawkins Jonah William Shouse Emily Ruthanne Helms Parker Steven Smith Garrett Evan Hewett Christopher Stephen Sparks Jordan Marie Hofmeister Kendall Alaine Tucker Stephen Michael Hoggard Justin Louis Tuckmantel Anna Jenette Hollin Richard Lades Warriner Cody Laine Hunt Joseph Michael Wells Bryan Gregory Jarvis Robert Coleman Woodward Everette Christopher Jordan Xiaojuan Zhong Blake Avery Kessel

Application for Temporary Permit - Approve the following temporary permits approved by the

Deputy Director:

Alexandre Julian Garenne T15529 Andrew Charles Wass T15535 Kelsey Linn Bush T15530 Alex Daniel Jones T15536 Merrill Rachel Pickerill T15531 Amy Lynn Conrad T15537 Eric Michael Vande Zande T15532 Niraj Gaire T15538 John Wesley Mitchell T15533 Philip Jennings Frank T15539 Ryan Thomas Fidlow T15534 Andrew Thomas Smith T15540

Margaret Elaine Bodemer T15553 Brady Michael McBride T15565 Jacob Michael Lane T15554 Amy Marie Carr T15566 Matthew Robert Appelt T15555 Jessica Liz Underwood T15567 Monica Marie Takacs T15556 Nicolette Kristin Dailey T15568 Dallin James Despain T15557 Brian David Kuenzi T15569 Isabelle Anna McLeod T15558 Olivia Ruth Brooks T15570 Julie Ann Toben T15559 Kelly Jean Ford Woodley T15571 Mark Olan Foreman T15560 Tera Nicole Butler T15572 Andrew Martin Breytenbach T15561 Isaac Benjamin Scalese T15573 Rachel K. Clupper T15562 Deon Raqueal Goode Gaither T15574 Brandon Scott Bingham T15564

Application for Reciprocal CPA Certificate - Approve the following applications for reciprocal CPA

certification: Ismail Al Issa Alex Daniel Jones Matthew Robert Appelt Kiersten Ann Keegan Hannah Marie Berriman Jacob Michael Lane Brandon Scott Bingham Charlotte Lauren Manning Margaret Elaine Bodemer John Martello Melinda Cooper Bowen Brady Michael McBride Olivia Ruth Brooks John Wesley Mitchell Kelsey Linn Bush Ryan Edward Munz Matthew Clayton Casey Laura Marie Paredes Rachel K. Clupper Tyeshia Lenea Parker Amy Lynn Conrad Eva Le Perla Amy Marie Cook Merrill Rachel Pickerill Bernadette Degnan Richard Michael Rezny Dallin James Despain William John Saelinger Jonathon Harris Drury Christina Marie Shea Thomas J. Efthimiades Andrew Thomas Smith Mary Jane Ngozi Eseadi Laura Marie Tagliere Deon Raqueal Goode Gaither Monica Marie Takacs Michael Timothy Gapen Elwood Carroll Tibbs Jr. Alexandre Florian Julien Garenne Julie Ann Toben Joyce Lynn Goldenbaum Jessica Liz Underwood Christian Hock Christina Marie White Barbara Hodgdon Therrell E. Woods Jr. Christopher William Ip

Application for Reinstatement of CPA Certificate - Approve the following applications for CPA

certificate reinstatement: Danielle Renee Asbjorn #30477 Evelyn Forbes Cone #41339 Julie Kristen Bee #33540 Lisa Isenhour Herman #32036 Meredith Virginia Carithers #35575 William Norman Lewin #9880

Michael Alan Mankowski #29643 Shonda Y. Prescott #27431 Amy Marie Peters #32906

Application for Reissuance of CPA Certificate: Approve the following application for CPA certificate

reissuance: Lamar Jones Jr. #44169

CPE Extension Requests (Approval) - Approve one request for an extension to complete the 2025

CPE requirement before June 30, 2026, without penalty.

CPE Letter of Warning - Approve the rescission of the CPE Letter of Warning previously issued to the

following individuals: Tabitha Faith Lambeth #44096 Scott Joseph Wright #47755

Applications for Uniform CPA Exam - Approve the following applications to sit for the Uniform CPA

Exam as a North Carolina candidate:

Hebatullah Abdallah Dionne Chavis Christopher Alesso Yanqin Chen Aidan Allred Xavier Chester Robert Anderson Caroline Clevenger Mae Angus Kara Cline Dayelin Anuel Chad Collins Laken Appleby Nicholas Cummings Malerie Austin Justin Cunningham Natalie Auwn Jennifer Daly Daniela Barrios Drew Danner Maxwell Bellone Willis Davenport Taylor Benson Alexandra Davis Lucas Bernet Jack Davison Sugandh Bhardwaj Natalie DeByle Amanda Bodden Rasna Defeis Ronald Borcky Luke DeFranco Lucia Borras Chloe Deschamps Ethan Brunelli Alicia Desjardins Katherine Bucci Daraya Dixon Madeline Cabe Connor Dorflinger Mylena Cairrikier Ryan Durham Anna Caldwell Daniel Dyson Aidan Campbell Megan Eaker Amanda Campbell Sydney Eaker Vanessa Castillo Soza Devin Eason Matthew Celeste Alec Edens

Olivia Elgin Ridge Kaauwai Alec Esoda Matthew Kalaf Holly Forester Kayla Kapp Stewart Forthofer Kyle Kaufman Joseph Fraboni Edward Keesler John Franklin Joshua Keith Corey Fulp Eli Kerschen Carolyn Fulwider Dainah Kilburn Eldar Gabidoff Noah King Joshua Gardina Bailey Kirby Isaiah Gardner Emily Kneller Brittany Garfi Daniel Knott Sydney George Jack Kohout Jonathan Gertler Liana Kolodich Carolyn Goins Brandy Kress Ashley Gorman Georganne Kubic Zachary Gracyalny Sophia Kurtz Jacob Green Alana Laliberte Brianna Grist James Lambert Chase Hakerem Emma Lanier Gregory Hales Jason Lee Zayd Hannini Jonathan Leonard Matthew Harrelson Andrew Lerro Joy Harris Radiatu Ligbi Hunter Haskett Cassie Lloyd Jolie Hauser Cooper Lohr Hannah Hawks Matthew Looney Lamar Hemingway Andrea Loyd Mauro Hernandez Anyah Luna Dania Hernandez-Garcia Joshua Maas Camron Hess Keyshla March De Jesus Elizabeth Heverly Joshua Martin Alexandra Hollis Juan Pablo Martinez Romero Taylor Holt Charles McCorkle Toby Howie Hannah McCoy Chun Huang Dylan McDonough Ellis Hunter Franklin McGowan Chinyere Iwuchukwu Eric McLaughlin Artanzia Jackson Yates Laney McLaurin Joshua James James McLawhorn Kolby Jessup Jonathon McLean Carter Johnson Elyse McNeil Edmonia Johnson Ashley Meacham Lakendra Johnson Lindsey Meadows Steven Jordan Susan Medellin Annie Joseph Abigail Meier

Thomas Meyer Elijah Short Carter Miller Mallory Sikes Mohamed Ali Mohareb Andrew Simpson Robert Montgomery Celina Smith Amy Moon Charles Smith Molly Moore James Smith Bryan Moreno Lillian Smith Brian Morris Talia Smith Alistair Morrison Dylan Sneed Rogan Munro-Foulis Jayson Snipes Grant Myers Bailey Spell Nhan Nguyen Neal Spencer Amelia Olsen Paige Spicer Bailey Olson Samuel Spigarelli Ondrea Ousley Anna Teets Anna Parks Ariston Tomes Kaitlyn Parrish Michael Tucciarone Chrissie Parsons Joseph Tully Lauren Parsons Maurine Underwood Dristi Patel Madison Upchurch Jessica Patrick Dominick Vaccaro Lutchia Perkins James Van Wie Carline Philippe Eric Vanderlaan Marshall Pile Caden Vandygriff Luke Pirrung Jasmine Vang Natalie Qamou Mai Vang Benjamin Qualls Charlene van Heerden Whitney Ragland Amanda Vecchione Hannah Ramsey Ray Rose Velazco Leonora Reader Rodrigo Vieira Campos Westin Reeder Alison Walker Ethan Rehmann Kelsey Walker David Rieth Natalie Walton Alexander Robinson Celeste Waugh Abigail Rogers Ansley Whitaker Antonia Romann James Whitten Annie Ross Carter Wilbanks Tom Rubinacci August Wilkerson Anthony Rudden Evan Williams lbrahem Samara Reese Willie Nicholas Sanfilippo Madison Willis Lokesh Satyal Kari Wilson Hurley Schrader Khendra Witt Amanda Shaughnessy Jordyn Wood Kaytlin Shaver Danielle Wren Aubrey Sherrod Nicholas Yablunosky

Fan Yang Helen Zhang Trevor Yoash Vanessa Zweier Terryjean Youtz

Application for Firm Registration - Approve the following CPA firm registration applications as

approved by the Executive Director: AJF CPA, PLLC Strategic CPA 704 PLLC JM Boyd CPA, PLLC Lifaver Trujillo, CPA, PLLC Sara Hughes CPA, P.C. WWCEJ & Company, PC Vania Ramos Ponce, CPA, PLLC

Miscellaneous - Approve a CPA Exam candidate's request for the Board to accept a transcript from

an educational institution not accredited by one of the Board's accepted regional accreditation associations to support their accountancy concentration hours.

STRATEGY COMMITTEE: Ms. Kruse provided a summary of the Committee's February 20, 2026,

meeting and shared the status of the strategic plan's tenets.

PERSONNEL COMMITTEE: The Board approved, with seven votes in favor and none opposed, the

Committee's recommendations presented by Ms. Lynch.

EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: The Board reviewed the February 2026 operational

metrics and the February 2026 Executive Staff Report.

RECOGNITION OF NC CPA LICENSURE MILESTONES: Ms. Kruse presented Certificates of Recognition

to Mr. Payseur, who has been a North Carolina CPA for 50 years, and Mr. Lassiter, who has been a North Carolina CPA for 54 years. Ms. Kruse directed the staff to send a Certificate of Recognition to the following individuals who have held an active North Carolina CPA license for 50 or more years as of March 2026:

Name Years of Licensure

Clarence Eugene Ridenhour Jr., #9246 Stephen Paulk Epperson, #9260 Michael Wilson Henry, #9266 Donald Michael Payseur, #9244 Samuel Albert Rhyne III, #9245 Janice Lee Steede, #9276 Lawrence Certain Turner, #9256 Orvis Bartlett Buie, #7718 Donald Edward Cunningham, #7728 Charles Ray Flowers Jr., #7731 Joe Robinson Honeycutt Jr., #7740 Lonnie Jay McRoy, #7746 Samuel Kirk Turner Jr., #7754 Robert Michael Pegg, #7132

Appendix I

CASE #C2025205

IN THE MATTER OF: Samantha Lynn Winogrond, CPA, #41788 CONSENT ORDER

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners ("Board") at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, with a quorum present. Pursuant to N. C. Gen. Stat. § 150B-41, the Board and Respondent stipulate to the following:

1. S amantha Lynn Winogrond, CPA (hereinafter "Respondent"), is the holder of North

Carolina certificate number 41788 as a Certified Public Accountant.

1. T he Respondent informed the Board on her 2024-2025 CPA certificate renewal that
   she had obtained the required CPE for calendar year 2023.

2. Based on the Respondent's representation, the Board accepted her renewal.

3. T he Respondent was subject to an audit of her 2023 and 2024 CPE.

4. In response of the Board's audit of her CPE, the Respondent was unable to provide
   documentation to substantiate completion of the required NASBA approved ethics course for 2023.

5. The Respondent wishes to resolve this matter by consent and agrees that the Board
   staff and counsel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Consent Order as written. The Respondent understands and agrees that this Consent Order is subject to review and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED upon the foregoing, the Board makes the following Conclusions of Law:

1. Th e Respondent is subject to the provisions of Chapter 93 of the North Carolina
   General Statutes and Title 21, Chapter 08 of the North Carolina Administrative Code , including the Rules of Professional Ethics and Conduct promulgated and adopted therein by the Board.

2. Th e Respondent's actions as set out above constitute violations of 21 NCAC 08N
   .0202(b)(4) and .0203(b)(5).

3. Per N.C. Gen. Stat. § 93-12(9) and also by virtue of the Respondent's consent to this
   order, the Respondent is subject to the discipline set forth below.

Appendix II

CASE #2025225

IN THE MATTER OF: Natalie Jordan McCord, CPA, #45847 CONSENT ORDER

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners ("Board") at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, with a quorum present. Pursuant to N. C. Gen. Stat. § 150B-41, the Board and Respondent stipulate to the following:

1. N atalie Jordan McCord, CPA (hereinafter "Respondent"), is the holder of North

Carolina certificate number 45847 as a Certified Public Accountant.

1. T he Respondent informed the Board on her 2024-2025 CPA certificate renewal that
   she had obtained the required CPE for calendar year 2024. She further indicated that some of those courses were completed in the first six months of 2025.

2. B ased on the Respondent's representation, the Board accepted her renewal.

3. T he Respondent was subject to an audit of her CPE.

4. I n response to the Board's audit of her CPE, the Respondent could only provide
   documentation to substantiate nine and a half (9.5) hours of the forty (40) CPE hours required for 2024.

5. T he Respondent wishes to resolve this matter by consent and agrees that the Board
   staff and counsel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Consent Order as written. The Respondent understands and agrees that this Consent Order is subject to review and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED upon the foregoing, the Board makes the following Conclusions of Law:

1. Th e Respondent is subject to the provisions of Chapter 93 of the North Carolina
   General Statutes and Title 21, Chapter 08 of the North Carolina Administrative Code , including the Rules of Professional Ethics and Conduct promulgated and adopted therein by the Board.

2. Th e Respondent's actions as set out above constitute violations of 21 NCAC 08N
   .0202(b)(4) and .0203(b)(5).

3. P er N.C. Gen. Stat. § 93-12(9) and also by virtue of the Respondent's consent to this
   order, the Respondent is subject to the discipline set forth below

Appendix III

CASE #: C2025092 IN THE MATTER OF: Frank Hemby Harper, CPA, #12859 NOTICE OF HEARING

The North Carolina State Board of Certified Public Accountant Examiners ("Board") has received evidence which, if admitted at Hearing, would show that:

1. F rank Hemby Harper, CPA (hereinafter "Respondent"), is the holder of North

Carolina certificate number 12859 as a Certified Public Accountant.

1. The Respondent is subject to the provisions of Chapter 93 of the North Carolina
   General Statutes and Title 21, Chapter 08 of the North Carolina Administrative Code, including the Rules of Professional Ethics and Conduct promulgated and adopted therein.

2. O n June 4, 2025, the Board received a complaint against the Respondent from one
   of his tax clients ("Complainant").

3. The Complainant alleges that the Respondent was engaged to prepare her and her
   husband's 2021 tax returns. Although the taxes were prepared, and she believed that they had been filed, the IRS sent her a notice on May 19, 2025, indicating that it had not received her return.

4. T he Respondent responded to the complaint by stating that after reviewing his
   records, the Complainant's tax return electronic filings were evidently rejected on March 23, 2023. The Respondent stated that no one from his office had double- checked to make sure that the Complainant's tax returns had been accepted by the IRS. He asserts that he has implemented procedural changes to avoid this error moving forward.

5. O n November 18, 2025, the Respondent was mailed a proposed Consent Order in
   resolution of the matter. His response date was December 9, 2025. The Respondent did not respond to that communication.

6. O n December 11, 2025, the Respondent was emailed the proposed Consent Order.
   The Board staff provided additional time, to January 2, 2026, to respond. The Respondent did not respond to that communication.

7. On Janua ry 16, 2026, the Respondent was again contacted by email regarding the
   proposed Consent Order. The Board staff provided additional time, to January 23, 2026, to respond. The Respondent did not respond to that communication.