NC CPA Board Meeting Minutes - February 16, 2026

North Carolina State Board of Certified Public Accountant Examiners 1101 Oberlin Road, Suite 104 • PO Box 12827 • Raleigh NC 27605 • (919) 733-4222 • Fax (919) 733-4209 • nccpaboard.gov PUBLIC SESSION MINUTES 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; Maria M. Lynch, Esq.; and Kecia Williams Smith, Ph.D., CPA. BOARD STAFF IN ATTENDANCE: David R. Nance, CPA, Executive Director; S. Lynne Sanders, CPA, Deputy Director; and Frank Trainor, Esq., Staff Attorney. OTHERS IN ATTENDANCE: Noel L. Allen, Esq., Board Legal Counsel; Holly Bazemore, Director of Relationships and Events, NCACPA; Robert Broome, Vice President of Advocacy & Outreach, NCACPA; Nicole R. McCoy, PhD, CPA, CIA, NC A&T State University; Ashlee McLean, Membership & Academic Engagement Coordinator, NCACPA; Lisa A. Owens-Jackson, PhD, CPA, NC A&T State University; Mark Soticheck, CPA, CEO, NCACPA; other students, faculty, and staff from NC A&T State University CALL TO ORDER: Ms. Kruse called the meeting to order at 10:00 a.m. and stated that with seven Board members in attendance, a quorum was present. CONFLICT OF INTEREST: Ms. Lynch stated she recused herself from one item on the Professional Standards Committee agenda. APPROVAL OF AGENDA: Mr. Taylor moved to approve the agenda, and Mr. Ahler seconded. The motion passed unanimously, with seven votes in favor and none opposed. MINUTES: Ms. Lynch moved to approve the January 21, 2026, meeting minutes, and Ms. Coley seconded. The motion passed unanimously, with seven votes in favor and none opposed. FINANCIAL AND BUDGETARY ITEMS: Mr. Ahler moved to approve the January 2026 financial statements, and Mr. Taylor seconded. The motion passed unanimously, with seven votes in favor and none opposed. LEGISLATIVE AND RULEMAKING ITEMS: Mr. Ahler moved to approve the amendments to 21 NCAC 08, Certified Public Accountants, and Dr. Smith seconded. The motion passed unanimously, with seven votes in favor and none opposed. NATIONAL ORGANIZATION ITEMS: Mr. Nance provided a summary of the recent work of NASBA’s Private Equity Committee, of which he is a member. He noted that a response to the AICPA Ethics Exposure Draft: Revisions Related to Alternative Practice Structures is due by April 30, 2026. A draft response for review and approval will be provided to the Board at its April meeting.

STATE AND LOCAL ORGANIZATION ITEMS: Mr. Nance updated the Board with the efforts to find the best solution for the Board to meet the requirement of validating social security numbers for Exam candidates and licensees. PROFESSIONAL STANDARDS COMMITTEE REPORT: The Board approved unanimously, with six votes in favor and none opposed, the following Committee recommendations presented by Mr. Payseur: Case Nos. C2024241 and C2025020 - Mildrid Numbisie Esua - Approve the signed Consent Order. (Appendix I) Case No. C2025124 - Cynthia Day Collie - Approve the signed Order. (Appendix II) Mr. Payseur reported that the Committee provided guidance to the staff on four items. PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE REPORT: The Board approved unanimously, 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: Shravan Kumar Matthew Stratford Loosle Christian Tyler Walker Application for Original CPA Certificate - Approve the following applications for original North Carolina CPA licensure: Dylan Lane Anderson Haley Anne Anderson Jonssen M. Angbetic Blake Robert Baker Jackson Allan Christman Amanda Jo Doyle Devyn Alexander Figueroa Noah Preston Fox Rebecca Amber Frank Evan Maxwell Gassman Preston Lee Giles Jr. Justin Mahrle Henson Megan Colette Higgins Anna Caroline Hodge Matthew Scott Jennings Davis Gene Judd Shravan Kumar Edward Joseph Laiewski Andrew James Legge Matthew Stratford Loosle Livia Shae Grant Marsden Marissa Caroline Martin Amanda Caroline Matthews Emma Grace McThenia Richard Tracy Moore Kaylan Noel Nelson Nicholas Lathen Osterhoudt II Julian Rincon Passmore Akash Umeshkumar Patel David Sailor Ramos Brandon Thomas Roberts Delaney Elizabeth Rust Kelly Anne Schnitzmeier Chetna Sharma Hannah Elizabeth Sherry Andrew David Smith

Hannah Grace Stafford Eric Samuel Sunderland Carter William Terrell Jared Thomas Triplett Christian Tyler Walker Kayla Marie Walter Jerry Randolph White Jr. Lucas Alexander Whitesides Tanner Thompson Young Joshua Louis Zimmer Application for Temporary Permit - Approve the following temporary permits approved by the Deputy Director: Laura Marie Tagliere T15475 Michael Timothy Gapen T15476 Christian Hock T15477 Hannah Marie Berriman T15478 Elwood Carroll Tibbs Jr. T15479 Tyeshia Lenea Parker T15480 Matthew Clayton Casey T15481 Reid McHale Mayers T15482 Mary Jane Ngozi Eseadi T15483 Mary Allison Crawford Glenn T15484 Kiersten Ann Keegan T15485 Joyce Lynn Goldenbaum T15486 Cole Alexander Friedfertig T15487 Jennifer Ann Caron T15488 Brittany Nicole Wood T15489 Vladislava Andonova Dimov T15490 Matthew Scott Samson T15491 Barbara Hodgdon T15515 Christopher William Ip T15516 Richard Michael Rezny T15517 Melinda Cooper Bowen T15518 Christina Marie Shea T15519 Laura Marie Paredes T15520 Christopher Alden Gurr T15521 Maya Mae Miles T15522 Peter John Graziano T15523 Eva Le Perla T15524 Ismail Al Issa T15525 Ping Zhu T15526 Edgar Quiroga T15527 Stephen James Kennedy T15528 Application for Reciprocal CPA Certificate - Approve the following applications for reciprocal CPA certification: Jennifer Ann Caron Vladislava Andonova Dimov Kasey Frances Finnigan Cole Alexander Friedfertig Spencer Williams Kayes Reid McHale Mayers Robert Samuel Polay Alexis Alfredo Revelo Cassandra Elizabeth Rupel Matthew James Thayer Jonathan Warren Walls Brittany Nicole Wood Application for Reinstatement of CPA Certificate - Approve the following applications for CPA certificate reinstatement: Saleha Beram Baksh #34602 Antoine Darnell Beck #27664 Andrew Riley Bryson #42189 Jerry Eugene Byrd #20171 Nicholas Kirk Chilcutt #45718 April Holt Henighan #31170 Jonathan Scott Nance #17975 Christopher Stephen O’Connor #29066 Yingna Su #33653

Application for Reissuance of CPA Certificate: Approve the following application for CPA certificate reissuance with a Consent Order: Michael David Crittenden II #41207 CPE Extension Requests (Approval) - Approve six requests for an extension to complete the 2025 CPE requirement before June 30, 2026, without penalty. One request was conditionally approved; two were approved with a Letter Warning to the CPAs; and three were approved unconditionally. CPE Extension Requests (Disapproval) - Disapprove two requests for an extension to complete the 2025 CPE requirement before June 30, 2026, without penalty. Applications for Uniform CPA Exam - Approve the following applications to sit for the Uniform CPA Exam as a North Carolina candidate: Kadin Abbas Tanisha Alcindor Christopher Alesso Simone Allen Robert Amaye-Obu Francesca Amoni Laken Appleby Jonathan Baker Jennifer Barber Brian Barlow Jesus Barrera Mejia Olivia Beeker Maxwell Bellone Jonthan Benthall James Benton Anna Bogdan Cameron Boothby Connor Bowers Mackenzie Bowers Maris Bowlby Bobbie Bradley Seamus Brennan Sierra Brown Lewis Buckland Carter Busse Mauricio Cabrera Lauren Canto Nathan Castle Briauna Catoe Austin Cave Brendan Clark Emily Clark Deborah Clodfelter Owen Cochran Bryan Collins Emma Collins Clinton Cram Samantha Crocker Brian Dampman Jack Davison Wyatt Decanter Jennifer Deets Luke DeFranco Melal Deso John Dieffenbacher Jay Dodge Nathan Dreitlein Jake Drum Caleb Edwards Trenton Edwards Carson Eldridge Hannah Ellis Charlene Etters John Franklin Lauren Frye Amanda Fuller Kyle Futterman Travis Gallup Ava Mae Gangemi Shan Gao Robert Garbarz William Gennett

Emma Gentile Genesis George Dylan Gibbons Stephen Gilbert Winter Ginocchio Lillian Glaser Anderson Goldman Daniel Gorodisch Casey Graham Catherine Gray Kylee Greene Claire Gregorio Dreania Gregory Brittany Grenz Paul Griffin Sydney Griggs Maggie Grondy Isabel Grussgott Allison Hajj Caroline Haller Austin Harris Ellen Harris Adam Harrison Erik Harvey Paige Harvey Josef Hefele Elizabeth Helweg Kooper Hendriks Aliza Hendrix William Herman Mauro Hernandez Lucas Hicks Michael Ho Katherine Hodges Logan Hollingsworth Sarah Honeycutt Cooper Hough Natalie Hudson Ruth Innocent Zakaryah Jaghman Zachary Jagielski Christian Jeffries Lily Johnson Alec Johnston Alicia Jones Dylan Jones Jaden Jones Ridge Kaauwai Meredith Kaiser Carson Kania Marian Keim Anna Kemp Jieun Kennedy Noah King Bradford Kirkland Daniel Knott Daniel Koenigsberger Alexander Koester Reilly Kungl Jacob La Frenz James Lambert Nesreen Lebeau Eston Lee William Lee Brandon Lilley Samantha Lockamy Cooper Lohr Brett Lucius Grayson Lynch Kyle Mabus Janine Mahoney Emily Maida Jessica Mansell Patricia Marte Rafael Katherine Matthews Christian McCaffrey Jennifer McClamroch Macy McDaniel Erica McDermott Elizabeth McDonnell Caroline McMullan Ashley Meacham Hsae Meh Jacob Meier Phillip Mendoza Alexander Mize Brylee Montanari Ashley Montanez Luke Natenstedt Callie Neff Drake Nereu Rachel Nguyen

Hemangini Parmar Ritika Patel Katelyn Pearson Robert Peaseley Elizabeth Pena Marshall Pile Mabry Platt Caleb Prado Jason Praefcke Emma Puckett Carly Purgason Mansi Pusalkar Ashley Quintanilla Ravshan Rasuli Ahren Rau Leonora Reader Vida Reese Zachary Rennie Joshua Reynolds Caroline Richardson Jesse Riehm Candance Ring Matthew Ritch Isaac Roberts Chester Robertson Duncan Robertson Emily Robinson William Robinson Leanne Rupp Bradley Russell Toni Anne Russell Gabriel Salinas Lokesh Satyal Jennifer Schafrath Beejal Shah Priyanka Sharma Alexandra Sheppard Cassandra Shortman Samuel Skaarup Lillian Smith Noah Smith Darren Stillwell Samuel Straw Gus Svendsgaard John Tessmann Ebony Therrier Karlee Thomas Nicholas Thompson Patrice Thompson Seth Tomalis Duy Tran Michael Tubbs Segilola Udofia Ella Underwood Yaritz Ventura Ashlyn Vincent Xiaoya Wang Jace Ward Baxter Westover Jack Wharton Joshua Whitsett Wesley Wilder Andrew Willett Ashlyn Williams Zachary Williams Amberlie Wilson Bray Woodard Amy Wright McKinley Wyrick Heyi Xu Li Xu Brandon Yarusinsky Efrem Yates Iryna Yeremeichuk Molly Zazzaro Neftali Zelaya Helen Zhang Yanbing Zhang Sulan Zhu Application for Firm Registration - Approve the following CPA firm registration application as approved by the Executive Director: MK CPA Firm, PC

Late Firm Registration Renewal - Approve referring the following firm to the Professional Standards Committee for submitting a firm registration renewal less than 60 days after the deadline: Robert G. Merz, CPA, P.A Miscellaneous - Approve a CPA’s request to count CPE earned through the AARP Foundation Tax- Aide Program toward their annual CPA requirement. AUDIT COMMITTEE: The Board unanimously approved, with seven votes in favor and none opposed, the Committee’s recommendation, presented by Dr. Smith, to extend the audit services contract with Bernard Robinson & Company, LLP, for an additional year. This extension will cover the Board’s audit for the upcoming fiscal year ending March 31, 2026. EXECUTIVE STAFF AND LEGAL COUNSEL REPORT: The Board reviewed the January 2026 operational metrics and the January 2026 Executive Staff Report. PRESENTATION BY NC A&T STATE UNIVERSITY: Dr. Smith, Dr. McCoy, and Dr. Owens-Jackson shared information about the Department of Accounting and Finance at NC A&T State University. As Dean of the Willie A. Deese College of Business and Economics, Dr. Smith shared student accomplishments at NCA&T. Dr. Owens-Jackson highlighted the Department of Accounting and Finance's vision and mission and presented enrollment trends. Dr. McCoy provided program highlights of the Master of Accountancy Program. RECOGNITION OF NC CPA LICENSURE MILESTONES: Ms. Kruse instructed the staff to send a Certificate of Recognition to the following individuals who achieved 50 or more years of North Carolina CPA licensure in February 2026: Name Years of Licensure Dennis J. Swanick, #9212 William Temple Allen, #7092 Lloyd Ray Moody, #7116 Thomas Rudolph Smith, #7118 Hilton Wayne Comstock, #5131 William Hall Formy-Duval, #5132 Arthur Coburn Farley III, #4157 Thomas Eugene Hastings, #4160 Joseph Edward Hahn, #3088 Wayne Clifford Curry, #3099 Rea Franklin Miller Jr., #3104 Donnie Lee Heath, #3121 Joseph Waters Pegram, #3127 PUBLIC COMMENTS: Mr. Soticheck provided a summary of the NCAPA’s recent and upcoming activities.

Pub li c Session Minutes F eb ruary , Page ADJOURNMENT: Mr. Taylor moved to adjourn the meet in g at :a.m., and Mr. Ahler seconded. The motion pa ssed unanimously, with seven votes in favor and none op posed. Res pe ctfully submitted: A tt ested to by: ~e.~ ·i-~ David R. N an ce, CPA Executive Director

NORTH CAROLINA BEFORE THE NORTH CAROLINA STATE BOARD OF WAKE COUNTY CERTIFIED PUBLIC ACCOUNTANT EXAMINERS CASE #s C2024241, C2025020 IN THE MATTER OF: Mildrid Numbisie Esua, CPA, #39863 CONSENT ORDER Respondent 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 the Respondent stipulate to the following: 1. M ildrid Numbisie Esua, CPA (hereinafter “Respondent”), is the holder of North Carolina certificate number #39863 as a Certified Public Accountant. 2. T he Board received complaints from two of the Respondent’s clients. 3. In the first case, Case #C2024241, the Complainant made numerous allegations, including the allegation that the Respondent prepared and completed his tax returns without his permission. 4. In response to C2024241, the Respondent has admitted that written confirmation was not received from the client prior to filing his corporate tax returns. She asserts thatverbal confirmation was received.5. I n the second case, Case #C2025020, the Complainant alleges that the Respondent provided her with draft tax returns that were erroneous. Specifically, she asserts that the Respondent refused to treat a rollover as a non-taxable event because of the codeprovided on the 1099-R. 6. The Respondent’s prior communications to the Complainant and her responses to the complaint reflect a general misunderstanding of the tax code as it relates to IRArollovers.7. 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 understandsand agrees that this Consent Order is subject to review and approval by the Boardand 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. 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 adoptedtherein by the Board.Appendix I

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