The Executive Director of the Board, Robert N. Brooks, and the Deputy Directors, J. Michael Barham, CPA, and David R. Nance, CPA, direct the overall administration of the Board staff and Board operations in accordance with the statutes, regulations, and policy directives of the Board. They are responsible for drafting legislative bills and proposed regulations, represent the Board at legislative and rule-making hearings, represent the Board at various local, State, regional, national, and international meetings, and work closely with the Board’s Staff Attorney, Professional Standards staff, and Legal Counsel to enforce the Rules of Professional Ethics and Conduct adopted by the Board pursuant to NCGS 93-12(9).
NC State Board of CPA Examiners,
Fax Number: (919) 733-4209
Any person aggrieved, as defined in NCGS 150B-2(6), by a statute
administered or rule promulgated by the Board may request a declaratory
ruling as to how the statute or rule applies to a given factual situation or
whether a particular Board rule is valid. All requests for declaratory
rulings must be in writing and should be mailed to the Board’s Executive
All requests for a declaratory ruling must include the following information:
As a general rule, a declaratory ruling will be issued except:
Pursuant to the Administrative Procedures Act and Board rules, declaratory rulings set no precedents and are limited to the facts of the request and may be relied upon only by the requesting party.
Any person who wishes to submit a petition requesting the adoption, amendment, or repeal of a rule by the Board must address a petition to the Board.
A petition requesting the adoption of a rule should contain the following information:
A petition requesting the amendment or repeal of a rule should contain the following information:
The Executive Director and Deputy Director will make a recommendation to a specially-convened committee of the Board and the committee will recommend to the full Board, based on a study of the facts stated in the petition, whether the public interest will be better served by granting or denying the petition. The Board will consider all the contents of the submitted petition plus any additional information deemed relevant.
Prior to any Board action in a contested case, the Board will give the parties in the case an opportunity for a hearing without undue delay and notice not less than 15 days before the hearing. The notice of hearing is given personally or by certified mail. The notice to the parties includes:
Hearings are open to the public and are conducted in a fair and impartial manner. At the hearing, the Board and the parties are given an opportunity to present evidence on issues of fact, examine and cross-examine witnesses, submit rebuttal evidence, and present arguments on issues of law or policy. If a party fails to appear in a contested case after he or she has been given proper notice, the agency may continue the hearing or proceed with the hearing and make its decision in the absence of the party.
The Board may itself conduct an informal pre-hearing conference or may designate a committee to conduct such a conference. The purposes of a pre-hearing conference in a contested case are: