If you read the entire article unemotionally, it appears Mr. Smith is the CPA whose firm was hired to perform the annual audit. A person in his postition would not be a check writer.
It appears the checks in question, and the various deposits, were handled by the Town Clerk, if I read this correctly.
Towns the size of Navassa, Leland, Surf City, and so forth typically do not have a staff CPA. They typically have a finance officer or Town Clerk who does the day to day processing. Most small towns could not afford the hourly rates a CPA commands.
Cities the size of Raleigh or Charlotte may have a staff CPA who acts as finance director.
Plus, unless they were completely anal, the Town should have some type of fiduciary insurance which covers loss of funds by embezzlement or mismanagement.
So take a deep breath. Candidly, you give Mr. Smith grounds for legal action when you try to smear him with this filth.
At this stage, the case is still under review and could take a few weeks to reach some concrete conclusions at which time fingers may be pointing.
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