Charles L. Earney (Chuck) has been a practicing CPA for over 23 years and currently is a partner in Earney & Company, LLP, specializing in small business, tax and not-for-profit services in Wilmington. He has been a full-time assistant professor of Accounting at the University of North Carolina at Wilmington for the last fifteen years, where he teaches financial accounting, corporate and individual tax and other topics. During the ten prior years (1972-1982), he was an audit manager in Milwaukee and then Charlotte, with Arthur Andersen & Co., an international CPA firm. He graduated from the University of Wisconsin, Madison, in 1970 with MBA and BBA's in Accounting and then taught at the University of Wisconsin-Stevens Point until joining Arthur Andersen & Co.

He has had relevant business and not-for-profit experience during his entire career. He is currently President of Plantation Village Retirement Community and has been Treasurer of Lower Cape Fear Hospice and Hospice at Charlotte. He is married and has two sons, ages 15 and 20.

He has had tax, accounting, and consulting engagement responsibility for the following public entities (among others) and has provided financial services to numerous other private business clients.


1972-Present
Relevant Audit Experience

- Arthur Andersen & Co.- Audit Division, 1972-1982, 20 engagements annually,
$20,000,000 - 400,000,000 revenues annually
- UNC-Wilmington, teaching financial accounting (all levels) auditing and not-for-
profit accounting, and corporate taxation 1982-present
- New Hanover Community Health Center, Inc., audit, 1995 - present
- Lower Cape Fear Hospice, Inc. audits, 1992-present
- YWCA, compliance and financial statement audits, 1994 - present
- Elderhaus, Incorporated, audit 1992 - present
- Domestic Violence Shelter and Services, Inc., compliance and financial statement audits, 1994 - present
- Good Shepherd Ministries of Wilmington, NC audit, 1993 to present
- Arts Council of the Lower Cape Fear, 1993 audit-present
- Wilmington Board of Realtors review of financial statements, 1992-present
- University Arms Apartments - HUD financial statement compliance audits
- Child Advocacy Commission audit, 1991 -present
- Cape Fear Academy, 1993 audit, 1986 and 1988-present review and compilation services
- Girls Incorporated of Wilmington NC, audit, 1989-present
- Cape Fear Community Foundation, audit, 1989-present
- Cape Fear Community College Foundation, audit, 1992-present
- Domestic Violence Shelter and Services, Inc., audit, 1994
- Numerous other small not-for-profit audit engagements

1978-Present
Relevant Consulting Experience

- Treasurer, Plantation Village Retirement Community 1993-present
- Treasurer, Lower Cape Fear Hospice, 1984-86
- Consultant to City of Wilmington Citizens Advisory Budget Committee, April, 1992
- Consultant to Figure 8 Homeowners Association concerning beach renourishment
- City of Charlotte, N.C. Transit Authority, assistance in review of internal
controls and processing procedures related to bus driver's payroll (1980)
- University of Wisconsin Medical School, Madison General Hospital and St.
Mary's Hospital (Madison, Wisconsin), preparation of a study of comparative
costs and revenue from neonatal intensive care units