New Portal Launches April 13, Annual Renewal Period Opens

1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 3-2026 New Board Portal Launches April 13, 2026

On April 13, 2026, the Board will launch Since the annual certificate renewal important updates, including: an improved online portal designed period opens on the same day as the • CPA certificate and firm registration to make it easier for Exam and license portal launch, licensees must create renewal reminders, applicants, licensees, and CPA firms to a new login to access the system and • Application completion reminders, manage applications, licenses, and CPA complete the renewal. • Reminders to complete outstanding firm registration renewals. Because current Exam candidates and application requirements, and

Manage Applications and Renewals license applicants have information • Other notices from the Board.

in One Place in the system, but do not have login Users will receive an email or text credentials, they must create a login Users will be able to complete and track notification when a message is available. to access their accounts when the new applications and renewals through the Messages will remain in the portal until portal opens. portal, including: deleted. Individuals who have never applied to • Initial and re-Exam applications, Improved Firm Management the Board for the Exam or a CPA license • Original and reciprocal license Firm supervisors will be able to will need to create a login for the new applications, designate an authorized representative portal. • License reinstatement applications, within the portal who can

• Individual CPA license renewals, After creating a login, they will enter
• Update firm information, andandpersonal information such as their

• Complete firm registration • Firm registration renewals.name, address, date of birth, and Social
  renewals.Security number to set up an account, Enhanced Security and then they can complete an Exam or Designating an authorized rep- The portal includes enhanced security a CPA license application.representative enhances a firm's ability features to protect user information, to handle administrative tasks more The new portal allows users to log in including:efficiently.with an existing Gmail, Apple, Microsoft,

• CAPTCHA verification to prevent or LinkedIn credential. If someone More Information Coming Soon
  automated access, and prefers, they can create a username The Board will share additional details • Two-factor authentication (2FA) for and password instead of using one of in the coming weeks about accessing additional account protection. those accounts. the new portal, creating a login, and

New Login Required Staff will be available to help users who navigating the new system. need assistance creating a log in.When the portal launches on April 13, Instructions and updates will be posted 2026, current users will need to create on the Board's website and distributed Built-In Communication Centera new login because usernames and by email to current applicants and passwords from the existing system will The Communication Center will provide licensees. not be transferred. a central place for users to receive

In This Issue Published by the North Carolina State

Board of CPA ExaminersThinking About CPA-Retired Status? .................................................2 NC BoardTel: 919.733.4222 Disciplinary Actions ...........................................................................3 Examiners ofFax: 919.733.420950 Years of NC CPA Licensure ........................................................... 3

Web: nccpaboard.govCPA Exam Testing and Score Release Dates .................................... 6

PO Box 12827CPA Certificates Issued ..................................................................... 6

Raleigh NC 27605-2827CPA Certificate Reclassifications ....................................................... 7North Carolina State Board of Certified

On Campus at North Carolina A&T State University. ......................7Public Accountant Examiners

Thinking About CPA-Retired Status?

What North Carolina Licensees Need to Know

North Carolina CPAs who are stepping away from the practice Instead, they should use the designation "CPA-retired" in of public accountancy may request CPA-retired status, accordance with Board rules. allowing them to retain a connection to the CPA credential Annual Renewal Still Required while no longer practicing. Although CPA-retired status holders are exempt from Under 21 NCAC 08J .0112, an individual on active status may the Board's Continuing Professional Education (CPE) apply for CPA-retired status by confirming that they will no requirements, they must still renew their certificate each longer perform services defined as the practice of accountancy year by:under 21 NCAC 08A .0307(2), subject to limited exceptions;

• Confirming or updating their personal information,submitting the required application, and consenting to the continued regulatory authority of the Board. • Paying the $60 renewal fee, and

Limited Services Are Permitted • Answering the required moral character questions. A CPA-retired individual may: Failure to renew the certificate or request inactive status by June 30 may result in CPA certificate forfeiture.• Prepare personal income tax returns without compensation for themselves and members of their When to Request CPA-retired Status immediate family (defined as spouse, domestic partner, Although CPA-retired status can be requested at any time parent, child, sibling, stepparent, parent-in-law, stepchild, during the year, timing is important during the April through child-in-law, grandparent, grandchild, sibling-in-law, or June certificate renewal period.legal dependent); and If a licensee submits a request for CPA-retired status during • Provide uncompensated tax preparation services the renewal period, the Board must approve the request through public service programs, such as the Volunteer before the licensee can renew their license. This is because Income Tax Assistance (VITA) program. renewal requirements differ for active and CPA-retired While individuals on this status may receive compensation for licensees, and the staff must ensure the correct renewal is services that do not constitute the practice of accountancy as in the system. defined by the rules, they may not perform any prohibited CPAs should give the Board staff sufficient time (at least services regardless of compensation. 10 business days) to review, approve, and process the

Most Accounting Services Are Prohibited application. Status changes are not automatic and will not be processed without the required application and attestations.All other services that fall within the definition of the practice of accountancy, including but not limited to, tax, accounting Additional information about CPA-retired status is available and bookkeeping, attest and assurance, consulting, and in this FAQ. Please contact the Licensing Staff with questions management advisory services, are prohibited, whether about requesting CPA-retired status. performed for compensation or on a volunteer basis. Individuals on CPA-retired status may not present CPA Certificate Renewal Period themselves to the public Opens April 13, 2026 as an active CPA. This includes, but The 2026-2027 CPA certificate renewal period kicks off is not limited to on April 13, 2026, the same day the new portal goes live. LinkedIn profiles, résumés, curricula Since renewals will be processed through the new portal, vitae, websites, and all CPAs will need to create a login for the new portal to email addresses. complete their renewal. The renewal will follow the familiar process, including confirming or updating your contact and employment information, reporting CPE completed, answering moral character questions, and paying the $60 renewal fee. We'll share more information on the 2026-2027 individual certificate renewal on the website, in the Activity Review, and by email, after the renewal opens on April 13, 2026.

Pursuant to NCGS 93-12(9), "any disciplinary action taken [by the Board] shall be in accordance with the provisions of Chapter 150B of the General Statutes. The clear proceeds of any civil penalty assessed under this section shall be remitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C-457.2." NCGS 115C-457.1(b) states, "The Fund shall be administered by the Office of State Budget and Management. The Fund and all interest accruing to the Fund shall be faithfully used exclusively for maintaining free public schools."

BRIAN DOUGLAS HENDERSON, #22176 | CONCORD, NC

1. Subsequent to the initial complaints that resulted in letters THIS CAUSE coming before the North Carolina State Board
   of warning, the Board received two new complaints from of Certified Public Accountant Examiners (the "Board") at clients who experienced similar circumstances. Those its offices at 1101 Oberlin Road, Raleigh, Wake County, complaints were designated as C2025066 and C2025103.North Carolina, at public hearing ("Hearing"), with a quorum present, the Board finds, based on the evidence presented at 11. The Respondent became unresponsive to the Board the Hearing on January 21, 2026, that:staff's communications during the course of those two cases despite repeated attempts to contact him through FINDINGS OF FACT email, regular mail, certified mail, and telephone.1. The Respondent is the holder of a certificate as a Certified

2. The Respondent never addressed the allegations set Public Accountant in North Carolina.
   forth by the Complainants in the new complaints.2. The Board has jurisdiction over the Respondent and the

CONCLUSIONS OF LAWsubject matter of this action.

1. Per N.C. Gen. Stat. §150B-42, this Board Order constitutes 3. The Respondent received at least fifteen (15) days written
   a Final Agency Decision of the Board. notice of the Hearing. The notice was achieved by serving a Notice of Hearing by personal service. 2. The Respondent is subject to the provisions of Chapter 93 of the North Carolina General Statutes and Title 21, Chapter 8 4. Venue is proper, and the Hearing was properly held at of the North Carolina Administrative Code. Pursuant to N.C. 1101 Oberlin Road, Raleigh, North Carolina. Gen. Stat. §93-12(9), the Board has the authority to impose 5. The Respondent did not object to any Board Member's discipline upon the Respondent and the Respondent's participation in the Hearing of this matter.certificate and to impose civil monetary penalties.

2. The Respondent was not present at the Hearing and was 3. The Respondent's failure to perform his engagements not represented by counsel. with his clients, despite having received payment for

3. In 2025, the Board started receiving complaints against those engagements, constitutes a violation of 21 NCAC
   the Respondent. Those complaints generally allege the 08N .0212 (Competence). same issue, namely that the Respondent had received 4. The Respondent's failure to timely respond to the prepayment from his clients to perform services. The Board's inquiries constitutes a violation of Rules 21 NCAC Respondent later was unable to perform those services 08N .0206 (Cooperation with Board Inquiry). but did not repay all of his clients for the prepayments

BASED ON THE FOREGOING, the Board orders in a vote of that he had received. 7 to 0 that:8. In response to the first two complaints, the Respondent

1. The Certified Public Accountant certificate issued to pointed to circumstances beyond his control as the the Respondent, Brian Douglas Henderson, is hereby reason that he was unable to render services to his permanently revoked.client. Foremost among those circumstances was that Hurricane Helene had flooded his offices in Asheville, 2. The Respondent shall not offer or render services as a CPA and he was forced to relocate to Concord.or otherwise trade upon or use the CPA title in this State either through CPA mobility provisions or substantial 9. The Respondent refunded the complainants their equivalency practice privileges or in any other manner, nor money, and the Board closed those matters with a letter shall the Respondent claim or attempt to use any practice of warning informing the Respondent that if it receives privileges in any other state based upon his permanently evidence of similar activity in the future, it could proceed revoked North Carolina certificate. in light of the fact that he had been previously warned.

MILDRID NUMBISIE ESUA, #39863 | GREENSBORO, NC

Chapter 08 of the North Carolina Administrative Code, THIS CAUSE, coming before the North Carolina State Board including the Rules of Professional Ethics and Conduct of CPA Examiners ("Board") at its offices at 1101 Oberlin promulgated and adopted therein by the Board.Road, Raleigh, Wake County, North Carolina, with a quorum present. Pursuant to N.C.Gen.Stat. §150B-41, the Board and 2. The aforementioned allegations, if proven at hearing, could the Respondent stipulate to the following:constitute violations of 21 NCAC 08N .0212 and .0207.

1. Mildrid Numbisie Esua, CPA (hereinafter "Respondent"), 3. Per N.C. Gen. Stat. §93-12(9), and also by virtue of the is the holder of North Carolina certificate number 39863 Respondent's consent to this order, the Respondent is as a Certified Public Accountant. subject to the discipline set forth below.
2. The Board received complaints from two of the BASED ON THE FOREGOING and in lieu of further proceedings, Respondent's clients. the Board and the Respondent agree to the following Order:
3. In the first case, Case #C2024241, the Complainant made 1. The Respondent, Mildrid Numbisie Esua, CPA, is hereby numerous allegations, including the allegation that the censured. Respondent prepared and completed his tax returns

4. The Respondent shall pay a one thousand dollar ($1,000) without his permission.
   civil penalty, to be remitted to the Board with this 4. In response to C2024241, the Respondent has admitted Consent Order.that written confirmation was not received from the

5. For the years 2025 and 2026, as part of her annual CPE client prior to filing his corporate tax returns. She asserts
   requirement, the Respondent shall document that she, that verbal confirmation was received. and each of her staff, has taken a minimum of at least 5. In the second case, Case #C2025020, the Complainant eight hours of tax CPE. 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 code provided 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 IRA rollovers.

7. The Respondent wishes to resolve this matter by consent Congratulations to the following individuals who
   and agrees that the Board staff and counsel may discuss have been actively licensed as North Carolina CPAs this Consent Order with the Board exparte, whether or since March 1976: not the Board accepts this Consent Order as written. The Respondent understands and agrees that this Consent • Stephen Paulk Epperson, #9260 Order is subject to review and approval by the Board • Michael Wilson Henry, #9266 and is not effective until approved by the Board at a duly • Donald Michael Payseur, #9244 constituted Board Meeting. • Samuel Albert Rhyne III, #9245

• Clarence Eugene Ridenhour Jr., #9246BASED UPON THE FOREGOING, the Board makes the
• Janice Lee Steede, #9276following Conclusions of Law:
• Lawrence Certain Turner, #92561. The Respondent is subject to the provisions of Chapter 93 of the North Carolina General Statutes and Title 21,

GINGER TOLLEY LEVINSON, #22396 | GINGER T. LEVINSON, CPA, PA CLAYTON NC

this Consent Order with the Board exparte, whether or THIS CAUSE, coming before the North Carolina State Board not the Board accepts this Consent Order as written. The of CPA Examiners ("Board") at its offices at 1101 Oberlin Respondents understand and agree that this Consent Road, Raleigh, Wake County, North Carolina, with a quorum Order is subject to review and approval by the Board present. Pursuant to N. C. Gen. Stat. §150B-41, the Board, and is not effective until approved by the Board at a duly the Respondent, and the Respondent Firm stipulate to the constituted Board Meeting.following:

BASED UPON THE FOREGOING, the Board makes the 1. Ginger Tolley Levinson, CPA (hereinafter "Respondent"), following Conclusions of Law:is the holder of North Carolina certificate number 22396 as a Certified Public Accountant.1. The Respondents are subject to the provisions of Chapter 93 of the North Carolina General Statutes and Title 21, 2. Ginger T. Levinson, CPA, PA (hereinafter "Respondent Chapter 08 of the North Carolina Administrative Code, Firm"), is a registered certified public accounting firm including the Rules of Professional Ethics and Conduct in North Carolina. Hereinafter, the Respondent and the promulgated and adopted therein by the Board.Respondent Firm shall collectively be referred to as the "Respondents."2. The Respondents' failure to perform attest and assurance services in accordance with standards constitutes a 3. The Respondent Firm received a fail on its most recent violation of 21 NCAC 08N .0212 (Competence), .0404 engagement peer review, with an acceptance letter date (Accounting and Review Services Standards), and .0406 of December 23, 2024. The peer review report was for (Standards for Attest Engagements).the period ended November 30, 2023.

1. The Respondent's failure to timely report the results of 4. The peer review report noted that for a review
   the Respondent Firm's most recent engagement peer engagement, the Respondent Firm did not document review to the Board constitutes a violation of 21 NCAC materiality as required by professional standards, and 08M .0106 (Compliance).for a compilation engagement, the Respondent Firm did not present the statements of cash flow or functional 4. Per N.C. Gen. Stat. §93-12(9), and also by virtue of the expenses, and the accountant's report did not report on Respondents' consent to this Order, the Respondents are the omissions.subject to the discipline set forth below.

2. The Respondent Firm completed corrective actions BASED ON THE FOREGOING and in lieu of further suggested by the North Carolina Peer Review Committee. proceedings, the Board and the Respondents agree to the
   following Order:6. In August 2025, the Board staff discovered the failed report while reviewing the AICPA Facilitated State Board 1. The Respondent, Ginger Tolley Levinson, CPA, is hereby Access ("FSBA") website. censured.

3. The Respondent Firm had not provided the Board with 2. The Respondents shall pay a one thousand dollar ($1,000) a package that included the Peer Review Report, Letter civil monetary penalty, to be remitted with this Consent of Response, and Final Letter of Acceptance for all failed Order. and second passed with deficiencies reports issued by a

4. All professional staff in the Respondent Firm that work peer review program within sixty (60) days of the date of
   on review engagements shall participate in at least four the Final Acceptance Letter as required by 21 NCAC 08M (4) hours of continuing professional education covering .0106(a)(4) for all failed peer reviews. SSARS engagements annually until the Respondent Firm 8. The Respondents wish to resolve this matter by consent receives a pass or pass with deficiencies peer review and agree that the Board staff and counsel may discuss report.

CPA Exam Testing and Score Release Dates

All dates are tentative and subject to change. For official testing and score release dates, check the AICPA website. For score release notifications, please follow @NASBA on X.

If the AICPA receives your Your target score release Exam Section Testing Dates Exam data file by*: date is: CORE SECTIONS

03/10/2026-03/31/2026 03/31/2026 04/09/2026 04/01/2026-04/23/2026 04/23/2026 05/07/2026 04/24/2026-05/16/2026 05/16/2026 05/27/2026AUD, FAR, REG05/17/2026-06/08/2026 06/08/2026 06/16/2026 06/09/2026-06/30/2026 06/30/2026 07/10/2026 07/01/2026-07/23/2026 07/23/2026 08/07/2026

DISCIPLINE SECTIONS

04/01/2026-04/30/2026 04/30/2026 06/16/2026 07/01/2026-07/31/2026 07/31/2026 09/11/2026BAR, ISC, TCP 10/01/2026-10/31/2026 10/31/2026 12/15/2026 *Exam data files (including candidates' responses) received after this date will be included in the next scheduled score release. Your Exam can't be scored until the AICPA has received your file from Prometric, the company that administers the Exam.

Congratulations

CPA CERTIFICATES ISSUED

On February 16, 2026, the Board approved the following applications for NC CPA licensure: Richard Tracy Moore Hannah Grace Stafford Justin Mahrle HensonHaley Anne Anderson Eric Samuel Sunderland Megan Colette Higgins Kaylan Noel NelsonDylan Lane Anderson Carter William Terrell Anna Caroline Hodge Nicholas L. Osterhoudt IIJonssen M. Angbetic Matthew James Thayer Julian Rincon PassmoreBlake Robert Baker Matthew Scott Jennings Jared Thomas Triplett Davis Gene Judd Akash Umeshkumar PatelJennifer Ann Caron Christian Tyler Walker Robert Samuel Polay Spencer Williams KayesJackson Allan Christman Jonathan Warren Walls David Sailor RamosVladislava Andonova Dimov Shravan Kumar Alexis Alfredo Revelo Kayla Marie Walter Edward Joseph LaiewskiAmanda Jo Doyle Jerry Randolph White Jr. Brandon Thomas Roberts Andrew James LeggeDevyn Alexander Figueroa Lucas Alexander Whitesides Matthew Stratford Loosle Cassandra Elizabeth RupelKasey Frances Finnigan Brittany Nicole Wood Delaney Elizabeth Rust Livia Shae Grant MarsdenNoah Preston Fox Tanner Thompson Young Kelly Anne Schnitzmeier Marissa Caroline MartinRebecca Amber Frank Joshua Louis Zimmer Amanda Caroline Matthews Chetna SharmaCole Alexander Friedfertig Hannah Elizabeth Sherry Reid McHale MayersEvan Maxwell Gassman Andrew David SmithPreston Lee Giles Jr. Emma Grace McThenia

On Campus: North Carolina CPA Certificate A&T State UniversityReclassifications

On February 16, 2026, the Board met at NC A&T State University, where members and staff enjoyed Reinstatementmeeting the next generation of CPAs. Board member On February 16, 2026, the Board approved the following Dr. Kecia Williams Smith, CPA, serves as the University's applications for CPA certificate reinstatement:Dean of the Deese College of Business and Economics. Saleha Beram Baksh, #34602 Alpharetta, GA Antoine Darnell Beck, #27664 Pfafftown, NC Andrew Riley Bryson, #42189 Pittsboro, NC Jerry Eugene Byrd, #20171 Graham, NC Nicholas Kirk Chilcutt, #45718 Matthews, NC April Holt Henighan, #31170 Indian Land, SC Jonathan Scott Nance, #17975 Burlington, NC Christopher Stephen O'Connor III, #29066 Warrington, PA Yingna Su, #33653 Waxhaw, NC

Reissuance

In February 16, 2026, the Board approved the following application for CPA certificate reissuance: Michael David Crittenden II, #41207 Franklin, MA

CPA-retired

In February 2026, the Board approved the following applications for CPA-retired status: Teresa Smith Dodd, #19832 Cary, NC Ronald Jeremy Hopkins, #37548 Charlotte, NC Glen B. Hubbard #32480 Clemmons, NC Tracey Flynn Martin #16012 Kure Beach, NC Dr. Smith (L) and Jodi Kruse, CPA, Board President (R)Daniel J. McCarty #24920 Wake Forest, NC Brian Douglas McCready, #26473 Charlotte, NC Jeffery Lee Odom, #13158 Apex, NC Thomas Owen Ponsonby, #15212 Charlotte, NC Walter Credle White Jr., #16426 Charlotte, NC

Inactive Status

In February 2026, the Board approved the following applications for inactive status: William Kelly Bailey II, #30653 Matthews, NC Keri Elise Carnes, #46517 Durham, NC Susan Miller Cole, #16007 Cornelius, NC Faculty, staff, and students attended the meeting. Gregory James Favre-Bulle, #47691 Garner, NC Annette M. Fischer, #34524 Cary, NC Samuel Wade Furches III, #16733 Salisbury, NC Janet Willard Holbrook, #14399 Greensboro, NC Anna Jane Johnson, #42792 Washington, NC Karen M. Livingstone, #43280 Shallotte, NC Barbara R. McConnell, #22608 Lancaster, SC Mark Frederick Miller, #24363 Winston Salem, NC Jeanne Fesperman Morrisette, #14007 Murrells Inlet, SC Dylan Mark Prince, #43004 Matthews, NC Ronald David Sass, #39342 Gettysburg, PA Our "Speaking the Language of Business" banner was a popu- Linda Bray Smith, #25164 Burlington, NC lar place for photos.

Did You Know? The Board was created on March 12, 1913.

State Board of CPA Examiners

Board Members Dates to Remember

Jodi Kruse, CPA President

Dates, times, and locations are subject to change.Mickey Payseur, CPA

Vice President 2026 Ulysses Taylor, CPA, Esq. April 13 Launch of New Board Portal

Secretary-Treasurer April 20 Board Meeting, Raleigh May 18 Board Meeting, Raleigh

Jim Ahler, CAE May 25 Office Closed

Public Member June 19 Office Closed June 22 Board Meeting, Raleigh

Tammy Coley, CPA June 30 Deadline: 2026-2027 Individual CPA Certificate Renewal

CPA Member July 3 Office Closed July 20 Board Meeting, Raleigh

Maria Lynch, Esq. July 31 Final Deadline: 2026-2027 Individual CPA Certificate Renewal

Public Member Aug. 17 Board Meeting, Raleigh Sept. 7 Office Closed

Dr. Kecia Williams Smith, CPA Sept. 23 Board Meeting, Elon University

CPA Member

Staff

Executive Director

David R. Nance, CPA CONNECT Deputy Director

1. Lynne Sanders, CPA WITH US! Staff Attorney Frank Trainor, Esq.

Administrative Services The North Carolina State Felecia Ashe Vanessia Willett Board of CPA Examiners

Communications is on Facebook, LinkedIn, Lisa Hearne-Bogle

Instagram, and X.Examinations

Phyllis Elliott

Licensing

Alice Grigsby Cammie Emery

Professional Standards

Julia Mayo Jeffrey Tankard

Other

Legal Counsel

Noel Allen, Esq.