Robert L. Kilby has completed writing the CPA Auditing Exam for the
American Institute of Certified Public Accountants (AICPA)
Contributing Writer: Nasah Pankeu (npankeu@yahoo.com)
Robert L. Kilby has completed another exam writing project for the American Institute of Certified Public Accountants
(AICPA). The exam writing took place in the United States during the months of November, December 2011, and
January 2012. Ironically, none of the advocacy and tabloid media in Liberia that published articles misrepresenting
Kilby’s academic credentials and misinforming the public during his senate confirmation hearing for the Auditor General
position opted to publish this major accomplishment that only a few individuals in the public accounting profession
world-wide could ever achieve. I decided to publish this article to inform the Liberian public.
If you can recall, in 2010, Robert L. Kilby was one of the 16 members of the AICPA selected to write the Certified
Information Technology Professional (CITP) exam in Chicago, Illinois, USA. The CITP examination is designed to
provide a quantified measure of proficiency in the CITP Body of Knowledge and build additional value to the elite CPA
certification.
Again, in 2011, Kilby was one of the 22 AICPA members selected to write the CPA exam. “The Uniform CPA
examination is the test that individuals must pass in order to qualify for licensure as Certified Public
Accountants in any of the 55 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, U.S. Virgin
Islands, Guam, and the Commonwealth of Northern Mariana Islands).” (Source: www.aicpa.org)
The American Institute of Certified Public Accountants (AICPA) is the world's largest association representing the
accounting profession, with nearly 370,000 members in 128 countries. AICPA members represent many areas of practice,
including business and industry, public practice, government, education and consulting. The AICPA sets professional,
technical, and ethical standards for the CPA profession and U.S. auditing standards for audits of private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination.
The Uniform CPA Examination is one of the "Three Es" - Education, Examination, and Experience - that are
required for licensure as a CPA. Consequently, passing the examination is not, in itself, sufficient to meet
requirements for licensure. According to the CPA Examination Mission Statement, the purpose of the
examination is "To admit individuals into the accounting profession only after they have demonstrated the
entry-level knowledge and skills necessary to protect the public interest in a rapidly changing business and
financial environment."
Licensure requirements vary by jurisdiction, and are described on the websites of all Boards of Accountancy.
Links to Board of Accountancy websites are available at http://www.nasba.org/nasbaweb.nsf/exam.
CITP Exam Content Specification
The areas covered on the CITP exam include:
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Dimension I Risk Assessment
Dimension 2 Fraud Considerations
Dimension 3 Internal Controls & Information Technology General Controls
Dimension 4 Evaluate, Test and Report
Dimension 5 Information Management and Business Intelligence
The CITP credential is granted only by the AICPA. To qualify for the CITP credential, you must be a full member in good
standing of the AICPA and hold a valid and unrevoked CPA certificate issued by a legally constituted state authority.
CPA Exam Content Specification
1. Auditing and Attestation (AUD)
2.Financial Accounting and Reporting (FAR)
3.Regulations (REG)
4.Business Environment and Concepts (BEC)
COMMENTARY
Interestingly, the identical resume (CV) that Kilby provided to the Liberian Senate which many Liberians were bickering
about was used in his selection as exam writer for both the AICPA CITP and CPA exams.
Students from Yale University, Harvard University, Columbia University, and the University of Maryland where Kilby
obtained his academic credentials; or any other university in the U.S. and around the world must pass the CPA exam to
earn the CPA certification. The United States has the world’s largest economy with a Gross Domestic Product of more
than $15,000,000,000,000 (Fifteen trillion dollars). Most of this money is accounted for by CPAs through financial
statements audits.
Liberia needs and can benefit from Kilby’s wealth of knowledge and experience in public accounting, business, auditing
and Information Technology. Liberians do themselves wrong all the times. This is precisely the reason why our 164 year
old country is still struggling for an identity on the World stage. Ironically, when reputable international bodies recognize
the value of our citizens, we try our best to pull them down. This is also evidence by the backlash from several of the
political leaders in Liberia when Madam Ellen Johnson-Sirleaf won the Nobel Peace Prize. The crab in the bucked
syndrome must stop. To move Liberia forward, we must rid ourselves of envy and deceit.
The advocacy and tabloid media in Liberia bears a brunt of the responsibility. I challenge the editors and managers of the
various news organs to publish their credentials and identify their professional affiliation.
For your perusal, here is the book Kilby authored a book on process engineering and auditing (see image below).
FRONT COVER
BACK COVER
Related Previously Published Article for Your Perusal
A Threat to AG Designate Kilby’s Professional Reputation is a Threat to ALL
Professionals in the Diaspora
Contributing Writer: A. T. Harris (theoboy11@yahoo.com)
Several of the members of the Liberian Senate and various news organs in Liberia began the negative campaign
that resulted in President Johnson-Sirleaf withdrawal of the nomination of Mr. Robert L. Kilby as Auditor
General of the Republic of Liberia. As I look back on the chain of events that occurred, I can say with certainty
that the confirmation and the clarification hearings were not aimed at evaluating Mr. Kilby’s competencies.
Rather, it was a crafty, well orchestrated attempt to baselessly derail the process for selfish interest and political
gain.
The overriding issues that were raised and discussed by the Senators during Mr. Kilby’s Clarification Hearings
were centered on his academic credentials. Most professionals in the Diaspora and any reasonable and prudent
mind know that Mr. Kilby’s academic credentials are valid based on the evidence presented at the Senate
hearings. Furthermore, colleges and universities in the U.S. do not release students and graduates academic
information to just anyone as purported by some in the print media. We all know that Mr. Kilby’s academic
credentials can be verified through the proper procedures with Mr. Kilby’s authorization, which the Civil
Service Agency (CSA) did.
What strikes me the most is that the Liberian Senate did not pay much credence to Mr. Kilby’s numerous years
of auditing, process engineering, and system development experience that he gained over the past 20+ years.
I decided to write this article to shed some light on Mr. Kilby’s professional work experiences. I worked with
Mr. Kilby on several of these projects. I will discuss some of the numerous process engineering, auditing, and
system development engagements that Mr. Kilby performed in the United States and Liberia for governmental
and commercial entities. Mr. Kilby has also written a book of Process Engineering and Auditing entitled:
“Integrated Process Engineering and Auditing Solution for Compliance with SOX 404, ISO 9001-2000, CMM,
COSO and SAS 70 Standards”. This book contains a section for auditors. The U.S. Library of Congress
reference number is ISBN 097427434-8.
Let me begin my discussion by listing the areas of experience that Mr. Kilby has earned over the years in the
auditing, process engineering, and system development disciplines:
Auditing
Computer forensic
Financial statement audit
Compliance audit
Performance audit
Operational audit
Process Engineering
Risk Assessment
Process Gap Analysis
Process Re-engineering
Process Mapping
Process Documentation
System Development
Requirements Management
System Analysis/Design
Quality Assurance
System Integration/Migration
System Operations and Security
The Relevance of Various Types of Auditing to GAC Operations
The GAC needs to conduct various types of audits annually. These audits include Financial Statement audit,
Compliance audit, Performance audit, and Operational audit. Cases involving computer crime will require
computer forensic tools and techniques to conduct the investigation.
The Relevance of Process Engineering to GAC Operations
The AG must possess Process Engineering/Re-engineering, Risk Assessment, and Process Mapping skills to
enable the GAC to document and evaluate government processes and process controls.
The Relevance of System Development to GAC Operations
The Liberian Government and its partners have undertaken several system developing projects. The GAC Boss
must be able to evaluate and report on the design, implementation, and operations of these systems. The
processing integrity of these financial systems is critical to adequate and accurate governmental accounting, and
financial reporting.
The Requisite Skill Set Needed for the AG Job
As we all know, the banking sector employs a significant amount of computing resources. The Liberian eGovernment project will automate most of the line ministries functions. The AG must possess the requisite
skills to provide effective oversight over IT audit projects. In cases involving IT functions that are outsourced
to a third-party consulting firm, the AG cannot afford to rely on the third-Party source to obtain audit evidence.
The AG must possess the requisite skill set needed to audit IT project deliverables.
The Role of the Internal Auditor vs. the Independent Auditor
In Liberia, the GAC is the Independent Auditor for all Liberian Government entities. The role and
responsibilities of an Independent Auditor is different from that of an Internal Auditor in that the Independent
Auditor is required to have Public Accounting experience to issue an opinion in an independent auditor report.
Over the years, Mr. Kilby worked as an Independent Auditor conducting IT and financial statements audits.
The GAC Boss should be qualified to conduct independent audits within both the governmental and commercial
domains.
Abstract of Mr. Kilby’s Resume Submitted for the Auditor General Position
From 08/90 to 4/97, MCI Telecommunications, Arlington Virginia, and Dunwoody Georgia in the
following capacities: as a Project Manager and Field Automation Software Quality Assurance Manager
From 04/97 to 12/97, BellSouth Telecommunications, Atlanta, Georgia, Sales Partner Project as
Contractor and Senior System Engineer for the software Quality Assurance Department.
From 1/98 to 2/99, IBM Global Service Division, Atlanta Georgia where he audited the General ledger
and Inventory and asset management system after the remediation on the various systems on the Year 2000
project.
From 3/99 to 5/2001, Harbinger Corporation, Buckhead, Georgia as Consultant on the ISO 9000 and
TQM Quality System Project Implementation
From 08/2004 to 01/2005, Matria Healthcare, Inc. Marietta, Georgia as SOX Readiness Assessment
Consultant for Sarbanes-Oxley 404 External Auditors
From 06/05 to 09/05, AmeriCold, LLC, Atlanta, Georgia as Consultant for Sarbanes-Oxley 404 Audit
readiness assessment
Mr. Kilby worked at the Media Planning Group (MPG), New York, New York as Consultant for
Forensic Audit of MPG on behalf of Reckett Benckieser
TruePosition, Inc., Berwyn, Pennsylvania as a Consultant for Business Process Auditing and process reengineering
Recurring Business Audit Engagements, USA
From 12/06 to 04/2007, Claims management, Inc., Roswell Georgia as a Lead Auditor of CMS business
processes SysTrust and WebTrust engagements
From 05/01 to 06/07, Digital Assurance Certification- An Ernst and Young Company in Orlando
Florida as Auditor under the WebTrust and SysTrust Standards
From 11/02 to 12/05, State of Virginia Lottery as Auditor under the WebTrust and SysTrust Standards.
From 11/05 to 06/09 Capital Confirmation, Inc., Delry Beach Florida, as Auditor under the WebTrust and
SysTrust Standards
Recurring Government Audit Engagements, USA
From 12/02 to 12/09, Independent Auditor for the following States conducting SAS 70 Audit
engagements. Companies and States in the United States that outsourced part of their operation to a third
party company hire a CPA to Audit the business functions of the entity that the third party company is
operating. The SAS 70 Audit Report serves as the communication between the entity’s Independent Auditor
and the SAS 70 Independent Auditor.
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State of Mississippi, USA Medical management Information System audit
Washington D.C., Medicaid Program audit
State of Massachusetts, USA: Prescription Benefit Program audit
State of Ohio, USA: Workman’s Compensation Program audit
State of West Virginia, USA: Lottery System audit
State of Georgia, Medicaid Program audit
Audits and projects performed in Liberia from 10/09 to 08/10
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Lead Auditor and Computer Forensics, Ministry of Finance R.L
o BIVAC operations, Broad Street, Monrovia
Lead Auditor - Lonestar Communications corporation, Monrovia
o Internal audit of Lonestar business and IT systems and processes
Project Lead – Lonestar Communications Corporation, Monrovia
o Asset Management System implementation and training
Commentary
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Most employers assess the value of a candidate based on professional competency not just the degree
that hangs on the wall. Liberians need to understand that earning a degree is the first step in a
professional career. The number of years that a professional spends working in his or her field of study
is of utmost importance to most employers.
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I have a friend in Washington D.C.in the U.S. who has two Master degrees in Finance and Business,
respectively. This friend has been a cab driver since his college days, 20+ years ago. He makes a good
living driving a cab. He earns more that an average master’s degree holder, according to him. In this
case, would it be prudent for the CSA to hire this individual to head our Ministry of Finance just because
he has two master degrees? Let’s suppose there is another candidate who has a BSc. degree in Finance.
This individual has worked through the ranks at the Ministry of Finance, and he now serves as Deputy
Minister. If these two individuals apply for the Minister of Finance position, who should the CSA hire?
Which candidate would be the most prepared for the job?
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Mr. Kilby’s 21+ years of experience was never discussed during the Senate confirmation hearing, even
though his credentials which were the focus of the politically charged Liberian Senate debate have since
been proven to be legitimate and authentic. With his numerous years of working experience as an
Independent Auditor, it is clearly evident that Mr. Kilby’s was not treated fairly.
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It seems to me that Liberians consider degrees over relevant experience. I have heard a lot of Liberians
say” I have two masters’ degrees” and they cannot make me minister. In fact, some of these individuals
are recent graduates with no relevant work experience.
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Did the Liberian Senate feel obliged to duplicate the vetting process that was conducted by the CSA and
the International Partners? What happened to the segregation of duties and responsibility between the
Executive and Legislative branches when it comes to the recruitment, nomination, and confirmation
process?
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As evidence of his professional and academic achievements, I have attached copies of his credentials for
your review.
Clarification of Misinformation and Misinterpretation of Robert L. Kilby’s Academic and
Professional Credential and Supporting Evidence
Contributing Writer: Aaron T. Harris (theoboy11@yahoo.com)
Character assignation and witch hunting have been levied against Auditor General Designate Kilby, a patriotic citizen
who has made meaningful contributions to the rebuilding of Liberia. Mr. Kilby donated 500 copies of his book written on
“Process Engineering and Auditing Solutions” to colleges and universities in Liberia when the book was published several
years ago. Kilby also sponsored and hosted the www.RobertKilbyShow.com on Star radio and UNMIL radio,
respectively. Some of the topics discussed on the show are accounting, auditing, IT auditing, business processes
engineering, etc. This project was intended to educate our fellow citizen on these disciplines.
The use of phrases like (a) academic fraud (b) fake document and (c) lie to the Senate are some of the allegations that
have been levied against AG Designate Kilby in some of the news papers and these allegations have been repeatedly
broadcasted by radio stations around the Country. This behavior has a propensity to discourage other professional
Liberians abroad who want to return home to make their contribution to our Country.
I wonder about the International Community perception of Liberia since the appointment of the Auditor General by the
President of Liberia, Madam Ellen Johnson-Sirleaf. Ironically, the International Community including the European
Union and UNDP participated in the vetting process that resulted in Mr. Kilby’s selection for the Auditor General’s
position.
The purpose of this article is to discuss the issue surrounding the delay in the confirmation of Auditor General Designate
Kilby by the Liberian Senate. I will begin with an explanation of the Public Accounting Profession.
Explanation of the Public Accounting Profession
The American Institute of Certified Public Accountants (AICPA) administers the uniform CPA examination for the 50
States in the United States. The profession owes the public a fiduciary responsibility to render fair opinion on financial
statements taken as a whole. The financial statements include balance sheet, income statement, statement of cash flows,
and relevant financial statement disclosure statements.
Only CPAs practicing public accounting may render and sign such opinion. In addition, a CPA who desires to perform
agree upon procedures (Systrust and Web trust for example), must be licensed through the AICPA (The American
Institute of Certified Public Accountant). The following topics are discussed in this article to shed light on the CPA
profession:
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Requirements to sit for the CPA exam
Areas covered on the CPA exam
Stare requirements
Requirements to sit for the CPA exam
To sit for the CPA exam, one must have a Bachelor’s degree in any discipline (i.e. accounting, management, chemistry,
sociology), however, one must also earn a required number of credits from an accredited college or university in:
accounting, auditing, taxation, governmental accounting, business law, cost accounting, and business regulations.
Areas covered in the CPA exam
The courses that are covered in the CPA exam include the following:
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7.
8.
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Accounting Level 1
Accounting Level 2
Intermediate Accounting Level 1
Intermediate Accounting Level 2
Advance accounting Level 1
Advance accounting Level 2
Auditing Level 1
Auditing Level 2
Individual taxation
10.
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Partnership taxation
Corporate Taxation
Governmental accounting
Accounting for Colleges and Universities
Accounting for Hospitals and other Not-for-profit entities
Business Law Level 1
Business Law Level 2
Federal and State Business Regulations
Cost and Managerial Accounting
State requirements (Bachelor’s verses Master’s degree)
The requirements that qualify an individual to sit for the CPA exam vary from State to State in the U.S. Several years ago
(between 2000 and 2005), one had to have earned a Bachelor’s degree to be eligible to sit for the CPA exam. Today, the
requirement has move from a Bachelor’s degree to a Master’s degree to be eligible to sit for the exam. Some States have
enacted this law while others have not.
Accusations levied against the AG Designate Robert Kilby
Many negative and baseless attacks have been levied against the AG Designate credentials over the past weeks. These
acquisitions have put not only Mr. Kilby in an unjust and unfair position, but also the employment arm of the Government
(CSA) and the vetting committee. Those who have made these accusations either do not know the profession or are
intending to derail the process for selfish gain. As a young and thriving democracy, we should not allow these dirty tricks
to fester.
The following accusations have been levied against the AG Designate, Mr. Kilby in the local news papers:
1. That Mr. Kilby did not graduate from the University of Maryland, when in fact he did. These extraneous sources
claimed that they contacted, Maryland State University. The University of Maryland at College Park is not
Maryland State University.
2. That Mr. Kilby was not an instructor at Dekalb Technical College, when in fact he was an adjunt instructor.
Dekalb Technical wrote on Mr. Kilby’s behalf and the evidence was presented to the Liberian Senate.
3. That Mr. Kilby is not a CITP exam writer, when in fact he is. The AICPA contract with Mr. Kilby as an exam
writer was presented to the Liberian Senate.
4. That the AICPA did not license Mr. Kilby to conduct SysTrust and WebTrust services when in fact the AICPA
does license CPA’s to provide specific lines of services developed by the AICPA. CPAs are licensed and
certificated through the different states to practice public accounting. Mr. Kilby is also license by the AICPA to
conduct SysTrust and WebTrust services because he is a CITP (Certified Information Technology Professional).
SysTrust and WebTrust engagements are performed to attest to the security, maintainability, processing integrity,
confidentiality of computerized information systems.
In addition to these accusations, Mr. Kilby’s work experience has not been addressed. Mr. Kilby has in excess of 20 years
of working experience in the areas of information technology auditing, consulting, performance audits, compliance audits,
financial audits system development, etc. Mr. Kilby has a keen sense of responsibility, integrity, clean speech and clean
thoughts.
Commentary
The vetting committee that vetted candidates for the Auditor General position comprised of representative from the Civil
Service Agency, the European Union, the Liberian Institute of CPA, a Lawyers Association, and a University of Liberia
professors amongst others, according to the Civil Service Agency. I can say with certainty that the vetting committee did
its due diligence in the process and it is ludicrous to think that these seasoned professionals were negligent in this
important endeavor.
For the many accusations that have been levied against Mr. Kilby and his credentials, Mr. Kilby has presented the proper
supporting documents (the AICPA contract is available, Dekalb community college wrote on his behalf, His credentials
from the University of Maryland has been validated, and Mr. Kilby presented the contract he signed with the AICPA to
write the CITP exam. I urge the Honorable Liberian Senate to confirm AG Designate Kilby based on his merits not on
heresy from special interest groups. The GAC position is a technical position not a political position as it has turned out
to be.