Bowman, Roger – Hickory, NC 


    Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Bowman was admonished, effective March 18, 2014, in connection with the disciplinary action taken by the North Carolina State Board of Certified Public Accountant Examiners. Specifically, the state board directed Mr. Bowman to reimburse the Board for administrative costs and that his Firm obtain pre-issuance reviews of all working papers and audit reports prior to the Firm’s issuance of any audit report. This decision was a result of the Board’s contentions that Mr. Bowman did not conduct the 2008, 2009, and 2010 audits of a governmental entity in accordance with Generally Accepted Auditing Standards, and that the 2008 audit was not conducted in accordance with Government Auditing Standards.



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