NC CPA Board Meeting Minutes

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; Frank Trainor, Esq., Staff Attorney; Lisa Hearne-Bogle, Communications Officer; and Cammie Emery, Licensing Specialist. OTHERS IN ATTENDANCE: Noel L. Allen, Esq., Board Legal Counsel; Robert Broome, Vice President of Advocacy & Outreach, NCACPA; Will Edmondson, Coordinator, Advocacy & Outreach, NCACPA; Sgt. J.D. Rattelade, Raleigh Police Department; Mark Soticheck, CPA, CEO, NCACPA; and Herbert W. Wakeford, CPA, Wakeford PLLC. CALL TO ORDER: Ms. Kruse called the meeting to order at 10:00 a.m. CONFLICT OF INTEREST: Ms. Kruse stated she recused herself from one item on the Professional Education and Applications Committee agenda. PUBLIC HEARING: Ms. Kruse called the Public Hearing for Case Nos. C2025066 and C2025103, Brian Douglas Henderson, CPA No. 22176, to order at 10:01 a.m. Neither Mr. Henderson nor a representative appeared. Mr. Nance was sworn in and provided testimony. Ms. Coley moved to enter Closed Session to discuss legal matters related to the Hearing with Mr. Allen, and Mr. Ahler seconded. The motion passed unanimously, with seven votes in favor and none against. Upon returning to the Hearing, Ms. Lynch moved to approve a Board Order permanently revoking the North Carolina CPA certificate issued to Mr. Henderson, and Dr. Smith seconded. The motion was approved unanimously at 10:26 a.m., with seven votes in favor and none opposed. (Appendix I) RULEMAKING HEARING: Ms. Kruse called the Public Hearing for the proposed amendments to 21 NCAC 08, Certified Public Accountants, to order at 10:27 a.m. to receive oral and written testimony. No oral or written testimony was presented. Ms. Coley moved to adjourn the Hearing at 10:29 a.m., and Mr. Ahler seconded. The motion was approved unanimously with seven votes in favor and none opposed. PUBLIC SESSION: The Board re-entered Public Session at 10:32 a.m. to continue with the agenda. APPROVAL OF AGENDA: Mr. Taylor moved to approve the agenda, and Mr. Ahler seconded. The motion was approved unanimously, with seven votes in favor and none opposed. MINUTES: Dr. Smith moved to approve the December 15, 2025, meeting minutes, and Ms. Coley seconded. The motion was approved unanimously, with seven votes in favor and none opposed.

FINANCIAL AND BUDGETARY ITEMS: Mr. Payseur moved to approve the December 2025 financial statements, and Mr. Ahler seconded. The motion was approved unanimously, with seven votes in favor and none opposed. LEGISLATIVE AND RULEMAKING ITEMS: Mr. Nance provided an update on the Board's work to pursue options for verifying Social Security numbers, as required by House Bill 926, enacted in October 2025. In addition, Mr. Nance updated the Board on comment letters that had been received regarding current CPE requirements and experience requirements for CPAs. It was noted that the Board is an active participant in any discussions around these matters with an emphasis that the CPA profession be held to the highest standards. NATIONAL ORGANIZATION ITEMS: Mr. Nance led a discussion among Board members regarding the AICPA Exposure Draft, Proposed Revisions Related to Alternative Practice Structures. He invited members to share their feedback with him so that he can prepare a draft response for the Board’s consideration and vote at the March meeting. Mr. Payseur presented an update on recent actions taken by NASBA’s CPE Committee, and Ms. Sanders provided a report on the activities of the CPE Standards Working Group. STATE AND LOCAL ORGANIZATION ITEMS: Mr. Nance reported that on January 15, 2026, the Office of the State Auditor released its first Division of Accountability, Value, and Efficiency (DAVE) Act report. He noted that since the Board was included in the report, he wanted Board members to be aware. PROFESSIONAL STANDARDS COMMITTEE REPORT: The Board approved unanimously, with seven votes in favor and none opposed, the following Committee recommendations as presented by Mr. Payseur: Case Nos. C2025198-1 and C2025198-2 - Ginger Tolley Levinson and Ginger T. Levinson, CPA, PA - Approve the signed Consent Order. (Appendix II) Case No. C2025213 - Dana S. Jones - Approve the signed Consent Order. (Appendix III) Mr. Payseur reported that the Committee provided guidance to the staff on five items. PROFESSIONAL EDUCATION AND APPLICATIONS COMMITTEE REPORT: The Board approved unanimously, with six votes in favor and none opposed the following Committee recommendations as presented by Dr. Smith: Application for Transfer of Exam Scores - Approve the following applications for transfer of Uniform CPA Exam scores from another jurisdiction: Bailey Jack Callander Haley Jade Erickson Sei Kondo Cameron Patrick Kreps Andre Ricardo Martin Benjamin Alan McQuillin Wenqing Song Frances Shayli Vazquez Souchet

Application for Original CPA Certificate - Approve the following applications for original North Carolina CPA licensure: Cameron William David Bame Sydney Elena Berrey Douglas Edward Bittner Jessica Marie Boyer Bryson Whitmal Brown Bailey Jack Callander Blaine Lawson Campbell Sydney Dare Carter Kelsey Megan Caulfield Austin Michael Cummings Nicholas John DeMarco Haley Jade Erickson Sandra Anne Ferrera Sierra Evelyn Foster Emil Jude Gonsalvez Gregory Eric Gutch Tyler Cannon Hardy Jonah Pearson Hatley Alara Ann Hollyfield Travis Wesley Idol Sarah Elizabeth Inge Sei Kondo Wyatt M. Kontir Cameron Patrick Kreps Claire Elizabeth Mahoney Charlene Rutendo Mandaza Andre Ricardo Martin Adam William Mayes Benjamin Alan McQuillin Andre Joseph Messier Matthew Graeme Morrison Robert Foard Naumann Jimmy Lee Nguyen Amber Kelley Nichols Samuel Lee Oglesby Alberto J. Pacheco Reginald Delmarreo Parks Anne Elise Pillow Jamie Lynn Porter Jason Odir Rosales Tyler Graham Roten John Michael Sammons Andrew Robert Schroeder Jr. Gabrielle Elizabeth Shannon Stephanie Anne Shewhart Noriko Shokita Amelia Marie Sisson Wenqing Song Frances Shayli Vazquez Souchet Sarah Stewart Andrew Clifton Strickland Jessica Elizabeth Taylor Kellen Mckee Tucker Madeline Ann Valle Elizabeth Anne VanNote Joshua Caleb Vincent Jonathan Edward Walsh Otto Pearce Benson Wolin Application for Temporary Permit - Approve the following temporary permits approved by the Deputy Director: Eric Lansinger Wells T15430 Marie Musacchio Johnson T15431 Stephen Wayne Panaro T15432 Angela Lynn Panaro T15433 Dustin Michael Jacober T15434 Christopher Steven Matthews T15435 Matthew Jeffrey Arovas T15436 Jennifer Jean Engle T15437 Zachary Francis Nieport T15438 Bernadette Degnan T15439 Lisa Jean Harrison T15440 Jonathon Harris Drury T15441 Ryan Edward Munz T15442 Alicia Bethany Nelson T15443 Matthew James Thayer T15444 Matthew Harry Erb T15463 Alexis Amber Grethen T15464 Hunter Michael Johnston T15465 Neacole Leigh Murray T15466 Stephanie Jo Anderson T15467

Aaron Goldstein T15468 William Tyler Thornton T15469 Anne Villere Lagarde T15470 Therrell E. Woods Jr. T15471 Christina Marie White T15472 Jonathan Warren Walls T15473 Jamie K. Burgess T15474 Application for Reciprocal CPA Certificate - Approve the following applications for reciprocal CPA certification: Stephanie Jo Anderson Matthew Jeffrey Arovas Jamie K. Burgess Jennifer Jean Engle Matthew Harry Erb Aaron Goldstein Alexis Amber Grethen Lisa Jean Harrison Dustin Michael Jacober Hunter Michael Johnson Marie Musacchio Johnson Anne Villere Lagarde Nicholas James Leger Ricardo Martinez Christopher Steven Matthews Neacole Leigh Murray Alicia Bethany Nelson Zachary Francis Nieport Natalie Paige Noble Angela Lynn Panaro Stephen Wayne Panaro William Tyler Thornton Eric Lensinger Wells Application for Reinstatement of CPA Certificate - Approve the following applications for certificate CPA reinstatement: Christopher Richard Berube, #40366 Kayla Grant Corbett, #44479 Sydney Jordan Lee Davis, #42810 Jessica Leigh Flynn, #29316 Paul Kirby Hamlin Jr., #4331 Bryan P. McGrath, #24624 Nasreen Fathima Mohammed, #25354 Pamela Jones Wortham, #16876 CPE Extension Requests (Approval) - Approve seven requests for an extension to complete the 2025 CPE requirement before June 30, 2026, without penalty. CPE Extension Requests (Disapproval) - Disapprove two requests for an extension to complete the 2025 CPE requirement before June 30, 2026, without penalty. CPE Letter of Warning - Approve issuing a Letter of Warning to Mackenzie Reller, #43532. On the 2025–2026 CPA certificate renewal, Ms. Reller reported 2024 CPE completed between January 1 and June 30, 2025, without an approved extension. The Letter of Warning is issued pursuant to 21 NCAC 08G .0406(b)(1). Application for Uniform CPA Exam - Approve the following applications to sit for the Uniform CPA Exam as a North Carolina candidate: Hebatullah Abdallah Noah Abernethy Samantha Addeo Justin Ah You Olivia Allen Laura Alvarez Aguilar

Courtney Anderson Philip Andrews Gabriella Angiolino Mae Angus Dayelin Anuel Ansel Arnot Eric Atilano-Garcia Natallia Auramenka Bradley Baity Alan Baldwin Sydney Baldwin Meghan Barefoot Landon Barnes Allen Barnett Meghan Barrett Jason Bauer Abigail Beckham Ryan Bellamy Philip Benke Katherine Berthiaume Laina Beshgetoorian Gavin Blackburn Henry Blake Rachel Blevins Keifer Boyd Jennifer Bradley Julia Brooks Jacqueline Brown Constance Buck Madison Bunch Katherine Bunschoten Peter Butcher Lionel Cabrera Trenton Cade Jonah Carlson Philycia Carmon Jonathan Carpenter Hannah Carte Beatrice Carter Catherine Cason Yu Chen Tyler Cherry Elliot Cho Nathan Clark Cara Clippinger John Coleman Kaitlin Coleman Amber Collins Daniel Cooper Steven Cortes Moran Ruth Cox Ashlyn Cramer Ruth Crawford Alexandra Davis Darrin Davis Jack Davison Joshua Dawson Grace De Noia Riley Dean Luke DeFranco Adrien Depace Jacquelyn Dickson Marisa Donahue Gabriela Donaire Jacob Donald Connor Dorflinger Olivia Dougherty Thomas Dufour Devin Eason Courtney Farishian Tyler Fausnaught Fernanda Ferreira de Almeida Barboza Kannon Frady Sarah Freeman Tracettia Gaither Robert Garbarz Faith Gaster Samuel Geisinger Dominique George Peter Geratz Peyton Gilbert Camilo Gomez Joshua Gonzalez Annika Grace Andrew Gray Katie Green Troy Greene Daniel Griffin Cynthia Grose Seth Guge Owen Gulledge David Harkleroad

Howard Harrell Austin Harris Taylor Harris A'vaja Harris-Simmons Michaela Hauber Hannah Hawks Charles Haynes Zachary Helms Alexander Hester Elizabeth Heverly Christina Hicks Emily Hicks Elizabeth Hittepole Heather Holbrook Katie Holding Nathan Holzhauer Lacey Hudson Emily Huey Zachary Hui Mason Hutchinson Joseph Huynh Tarila Iduma David Jackson Artanzia Jackson Yates Ryan James Ayesha Johnson Matthew Johnson Ryan Johnson Alicia Jones Carson Jones Abigail Justice Jack Kambeseles Caleb Karie Jordan King Noah King Gillian Kitchings Jack Kline Emily Kneller Daniel Kobos Samantha Kofler Iliana Koutsouris Benjamin Kralowetz Nathaniel Kusar Alexander LaMothe Toland Eva Larson William Lavasque Camie Le Davonte Lee Jonathan Leonard Sarah Leonard Christian Liebert Radiatu Ligbi Caterina Linares Matthew Line Morgan Littrell Alessia Lluka Matthew Looney Fengqi Luo Joshua Maas Samuel Macy Jordan Malik Katherine Martin Jessica Maya Georgia McArdle Lauren McClure Easton McCoy Thomas McGowan Elyse McNeil Madison McPherson Sydney Meacham Abigail Meier Chase Mindy Collin Montgomery Ebony Montgomery Khalif Muhammad Patrick Murnane David Murphy Virginia Newton David Neyland Davis Noe Jack O'Sullivan Maryna Onyshchenko Luis Ortiz-Gonzalez Ezra Otterburn Jessica Outlaw Corey Oxendine Adrian Palamaru Holden Parker Dristi Patel Cristina Paz Rodriguez Melissa Peaks Izabella Pichardo-Leiva

Abigail Pierce Marshall Pile Luke Pirrung Lynsey Plunkett Jack Potier Brady Proffitt Emma Puckett Jackson Purcell Carly Purgason Jacob Putnam Benjamin Qualls Robert Ragland Samuel Ratterman Ashlea Ray Anthony Recinos Argueta Leon Reid Riley Rekuc Hanna Respess Amber Richards Nicholas Rinaldi Matthew Ritch Ty Ritchie Kaitlyn Roman Jingxiu Rong Caroline Rose Caroline Rueckel Gabriel Salinas Ben Salmen Kelsey Sampere Jasmine Saucedo Emma Sawtell Chloe Schulte Jade Seets Kushal Shah Shivani Shah Parker Shahdad Kaytlin Shaver James Snavely Emma Spanvill Paul Sposato Ross Strickland James Suggs Leah Sullivan Johnson John Summerford Skylar Sustek Matthew Sutton Paul Swails David Swearngan Nicholas Thompson Grant Timmerwilke Brett Tornquist Mariaja Travers Julia Turner Kassia Tuura Bryce Ulloa Evan Vance Maura VandeWiele Jennifer Vargas Connor Vestal Luis Villarreal Cantu Samantha Villegas Mancilla Trent Walker Erin Walsh Jace Ward Cadee Warren Lanett Washington Allison Waters Carter Waters Zachary Watford Celeste Waugh Lacey Way James Weaver Logan Webb Ashley Weekes Joshua West Brianna Whelan Meghan Willard Kari Wilson Lindsey Wright Brittany Writt Katharine Yang Ashlyn Yarbrough Maddox Yegge Jessica Zajac

CASE #s: C2025066 and C2025103 IN THE MATTER OF: Brian Douglas Henderson, CPA, #22176 BOARD ORDER Respondent THIS CAUSE coming before the North Carolina State Board of Certified Public Accountant Examiners (the “Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, at public hearing (“Hearing”), with a quorum present, the Board finds, based on the evidence presented at the Hearing on January 21, 2026, that: FINDINGS OF FACT 1. T he Respondent is the holder of a certificate as a Certified Public Accountant in NorthCarolina.2. The Board has jurisdiction over the Respondent and the subject matter of this action. 3. T he Respondent received at least fifteen (15) days written notice of the Hearing. The notice was achieved by serving a Notice of Hearing by personal service.4. V enue is proper and the Hearing was properly held at 1101 Oberlin Road, Raleigh,North Carolina.5. Th e Respondent did not object to any Board Member’s participation in the Hearing of this matter.6. T he Respondent was not present at the Hearing and was not represented by counsel.7. In 2025, the Board started receiving complaints against the Respondent. Those complaints generally allege the same issue, namely, that the Respondent had receivedprepayment from his clients to perform services. The Respondent later was unable toperform those services but did not repay all of his clients for the prepayments that he had received.8. I n response to the first two complaints, the Respondent pointed to circumstancesbeyond his control as the reason that he was unable to render services to his client.Foremost among those circumstances was that Hurricane Helene had flooded hisoffices in Asheville and he was forced to relocate to Concord.9. T he Respondent refunded the complainants their money and the Board closed thosematters with a letter of warning informing the Respondent that if it receives evidenceof similar activity in the future, it could proceed in light of the fact that he had beenpreviously warned.10. Su bsequent to the initial complaints that resulted in letters of warning, the Boardreceived two new complaints from clients who experienced similar circumstances.Those complaints were designated as C2025066 and C2025103.Appendix I

CASE #s C2025198-1/2 IN THE MATTER OF: Ginger Tolley Levinson, CPA, #22396 CONSENT ORDER Ginger T. Levinson, CPA, PA Respondents 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, the Respondent, and the Respondent Firm stipulate to the following: 1. Ginger Tolley Levinson, CPA (hereinafter “Respondent”), is the holder of North Carolina certificate number 22396 as a Certified Public Accountant.2. Ginger T. Levinson, CPA, PA (hereinafter “Respondent Firm”), is a registered certified public accounting firm in North Carolina. Hereinafter, the Respondent and the Respondent Firm shall collectively be referred to asthe “Respondents.”3. The Respondent Firm received a fail on its most recent engagement peer review, with an acceptance letter date of December 23, 2024. The peer review report was for the period ended November 30, 2023. 4. The peer review report noted that for a review engagement, the Respondent Firm did not document materiality as required by professional standards, and for a compilation engagement, the Respondent Firm did not present thestatements of cash flow or functional expenses, and the accountant’s report did not report on the omissions.5. The Respondent Firm completed corrective actions suggested by the North Carolina Peer Review Committee. 6. In August 2025, the Board staff discovered the failed report while reviewing the AICPA Facilitated State Board Access (“FSBA”) website.7. The Respondent Firm had not provided the Board with a package that included the Peer Review Report, Letter of Response, and Final Letter of Acceptance for all failed and second passed with deficiencies reports issuedby a peer review program within sixty (60) days of the date of the Final Appendix II

Consent Order - 2 Ginger Tolley Levinson, CPA Ginger T. Levinson, CPA, PA Acceptance Letter as required by 21 NCAC 08M .0106(a)(4) for all failed peer reviews. 8. The Respondents wish to resolve this matter by consent and agree 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 Respondents understand and agree 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. The Respondents are 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. The Respondents’ failure to perform attest and assurance services in accordance with standards constitutes a violation of 21 NCAC 08N .0212 (Competence), .0404 (Accounting and Review Services Standards), and .0406 (Standards for Attest Engagements). 3. The Respondent’s failure to timely report the results of the Respondent Firm’s most recent engagement peer review to the Board constitutes a violation of 21 NCAC 08M .0106 (Compliance). 4. Per N.C. Gen. Stat. § 93-12(9), and also by virtue of the Respondents’ consent to this order, the Respondents are subject to the discipline set forth below. BASED on the foregoing and in lieu of further proceedings, the Board and the Respondents agree to the following Order: 1. The Respondent, Ginger Tolley Levinson, CPA, is hereby censured. 2. The Respondents shall pay a one thousand dollar ($1,000) civil monetary penalty, to be remitted with this Consent Order. 3. All professional staff in the Respondent Firm that work on review engagements shall participate in at least four (4) hours of continuing professional education covering SSARS engagements annually until the

CASE #C2025213 IN THE MATTER OF: Dana S. Jones, CPA, #35945 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 Respondent stipulate to the following: 1. D ana S. Jones, CPA (hereinafter “Respondent”), is the holder of North Carolina certificate number 35945 as a Certified Public Accountant. 2. T he Respondent informed the Board on her 2024-2025 CPA certificate renewal that she had obtained the required CPE for calendar year 2024. 3. Based on the Respondent’s representation, the Board accepted her renewal. 4. S ubsequently, at the Respondent’s request, the Board reviewed the Respondent’s CPE certificates for 2024. 5. Th e Respondent was unable to provide documentation to substantiate completion ofthe required ethics course for that year. She mistakenly believed that there was anethics component in a week-long seminar that she had attended. 6. T he Respondent wishes to resolve this matter by consent and agrees that the Boardstaff 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. 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 adoptedtherein 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