Leslie ("Les") Merritt is a Republican politician from the U.S. state of North Carolina and a former North Carolina State Auditor, a position to which he was elected in 2004. Merritt was defeated by Democrat Beth Wood in the 2008 election as part of a Democratic sweep. Wood succeeded Merritt in January 2009. Shortly thereafter, Merritt joined with former FBI Agent Frank Perry to form the Foundation for Ethics in Public Service.