Noble Consolidated Industries Corp.(fka NBLC)

[jarta]

Sara Jenkins
The Blackwing Group, LLC
Independence, MO
To the Above-Named Respondents:
WHEREAS, the North Carolina State
Board of Certified Public Accountant
Examiners (Board) is authorized by
NCGS §93-12(16) to enforce the
provisions of the North Carolina
Certified Public Accountant Act (Act)
through actions for injunctive relief
regarding “a single violation” of this
Chapter; and,
WHEREAS, pursuant to NCGS §93-3
“It shall be unlawful for any person
who has not received a certificate of
qualification admitting him to practice
as a certified public accountant to
assume or use such a title, or to use any
words, letters, abbreviations, symbols
or other means of identification to
indicate that the person using same
has been admitted to practice as a
certified public accountant.”
WHEREAS, pursuant to NCGS §93-4
“It shall be unlawful for any firm,
copartnership, or association to assume
or use the title of certified public
accountant, or to use any words, letters,
abbreviations, symbols or other means
of identification to indicate that the
members of such firm, copartnership
or association have been admitted to
practice as certified public accountants,
unless each of the members of such
firm, copartnership or association first
shall have received a certificate of
qualification from the State Board of
Certified Public Accountant Examiners
admitting him to practice as a certified
public accountant; provided, however,
that the Board may exempt those
persons who do not actually practice in
or reside in the State of North Carolina
from registering and receiving a
certificate of qualifications under this
section.”
WHEREAS, pursuant to NCGS §93-5
“It shall be unlawful for any corporation
to assume or use the title of certified
public accountant or to use any words,
letters, abbreviations, symbols or other
means of identification to indicate that
such corporation has received a
certificate of qualification from the State
Board of Certified Public Accountant
Examiners admitting it to practice as a
certified public accountant.”
WHEREAS, pursuant to NCGS §93-6
“It shall be unlawful for any person to
engage in the public practice of
accountancy in this State who is not a
holder of a certificate as a certified
public accountant issued by the Board,
unless such person uses the term
‘accountant’ and only the term
‘accountant’ in connection with his
Jenkins
continued on page 6

name on all reports, letters of
transmittal, or advice, and on all
stationery and documents used in
connection with his services as an
accountant, and refrains from the use
in any manner of any other title or
designation in such practice;” and,
WHEREAS, Respondent Sara Jenkins
(hereinafter “Respondent Jenkins”) is
not currently licensed or otherwise
authorized by the Board as a certified
public accountant and The Blackwing
Group, LLC, (hereinafter “Respondent
Blackwing”) is not currently registered
by the Board as certified public
accounting firm; and,
WHEREAS, although Respondent
Jenkins is or has been registered as a
CPA in Missouri and Respondent
Blackwing is or has been registered as
a CPA firm in Missouri, neither has
given notice or otherwise qualified to
render an audit as a CPA or CPA firm
for a North Carolina company. Further
Respondents have had their licenses or
registrations revoked in at least two
other states for unlawful conduct.
Nevertheless, without lawful authority
Respondents prepared and issued a
“Report of Independent Registered
Public Accounting Firm” on behalf of a
North Carolina company. In said report
Respondents made repeated references
to regulatory bodies and official
accounting and auditing standards to
give the erroneous impression that
Respondents were registered in North
Carolina and lawfully permitted to use
such means to indicate that they were
CPAs in this state and thereby
conveying the impression that they
could lawfully provide an audit for
New Millennium Products located in
North Carolina for the purposes of
registration with the United Securities
and Exchange Commission. Such a
representation has a capacity or
tendency to deceive the public and is
contrary to NCGS §93-3, §93-4, §93-5,
and §93-6.
THEREFORE, Respondent Jenkins and
Respondent Blackwing are hereby
notified and the North Carolina State
Board of Certified Public Accountant
Examiners demands that they
immediately cease and desist from
offering or rendering public accounting
services of any kind in North Carolina
unless and until Respondent Jenkins
has been licensed as a CPA by the
Board and Respondent Blackwing has
been registered as a CPA firm by the
Board.
BY:
Robert N. Brooks, Executive Director
North Carolina State Board of Certified
Public Accountant Examiners
10/01/2008
In lieu of civil proceedings authorized by
NCGS §93-12(16), the Board will accept
Respondent’s consent to this Demand.
CONSENTED TO BY:
Sara Jenkins
The Blackwing Group, LLC
10/15/2008"

http://www.nccpaboard.gov/clients/ncboa/public/static/11-2008.pdf

Yikes! That's USCN's accounting firm? ... eom