Clarification of Misinformation and Misinterpretation of Robert L. Kilby’s Academic and

Professional Credential and Supporting Evidence

TABLE OF CONTENTS

EXECUTIVE SUMMARY ....................................................................................................................................................... 3

EXHIBIT A - Bachelors of Science Degree (Double Major: MIS and Accounting) ............................................................. 6

EXHIBIT B - EVIDENCE OF ADJUNCT INSTRUCTOR - DEKALB TECHNICAL COLLEGE .......................................................... 6

EXHIBIT C - CLASS ROOM EVALUATION REPORT AT DEKALB TECHNICAL COLLEGE .......................................................... 7

EXHIBIT D - CITP EXAM WRITER CONTRACT ...................................................................................................................... 9

EXHIBIT E - MARYLAND ASSOCIATION OF CPAs MEMBERSHIP ....................................................................................... 13

EXHIBIT G – NORTHERN VIRGINIA COMMUNITY COLLEGE DEGREE ................................................................................ 14

EXHIBIT H – GEORGIA SOCIETY OF CPAs MEMBERSHIP ................................................................................................... 15

EXHIBIT I – CITP CERTIFICATE ........................................................................................................................................... 16

EXHIBIT J – DELKALB LETTER OF CONFIRMATION OF AS ADJUNCT INSTRUCTOR ........................................................... 17

EXHIBIT K – MARYLAND CPA CERTIFICATE ....................................................................................................................... 18

EXHIBIT L – AICPA MEMBERSHIP ..................................................................................................................................... 19

EXECUTIVE SUMMARY

Aaron T. Harris: Contributing Writer

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 RobertKilbyShow 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:

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:

1. Accounting Level 1

2. Accounting Level 2

3. Intermediate Accounting Level 1

4. Intermediate Accounting Level 2

5. Advance accounting Level 1

6. Advance accounting Level 2

7. Auditing Level 1

8. Auditing Level 2

9. Individual taxation

10. Partnership taxation

11. Corporate Taxation

12. Governmental accounting

13. Accounting for Colleges and Universities

14. Accounting for Hospitals and other Not-for-profit entities

15. Business Law Level 1

16. Business Law Level 2

17. Federal and State Business Regulations

18. 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.

The following is evidence that refute the negative claims and other misrepresentation and misinterpretation made

against Mr. Kilby’s academic and professional credential reflected in Exhibits A thru Exhibit J.

EXHIBIT A - Bachelors of Science Degree (Double Major: MIS and Accounting)

EXHIBIT B - ADJUNCT INSTRUCTOR - DEKALB TECHNICAL COLLEGE

EXHIBIT C - CLASS ROOM EVALUATION REPORT AT DEKALB TECHNICAL COLLEGE

EXHIBIT D - CITP EXAM WRITER CONTRACT

EXHIBIT E - MARYLAND ASSOCIATION OF CPAs MEMBERSHIP

EXHIBIT G – NORTHERN VIRGINIA COMMUNITY COLLEGE DEGREE

EXHIBIT H – GEORGIA SOCIETY OF CPAs MEMBERSHIP

EXHIBIT I – CITP CERTIFICATE

EXHIBIT J – DELKALB LETTER OF CONFIRMATION OF AS ADJUNCT INSTRUCTOR

EXHIBIT K – MARYLAND CPA CERTIFICATE

EXHIBIT L – AICPA MEMBERSHIP