WCNSYM26: 87th Annual Symposium (Virtual)

J. William Harden, CPA, ChFC, Ph.D., is an associate professor in the Bryan School of Business and Economics at the University of North Carolina (UNC) – Greensboro, where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, Internal Revenue Service (IRS) practices and international tax. Prior to teaching, Bill was a senior tax accountant with an international CPA firm as well as a tax accountant for an international oilfield exploration company.

Keith Wood, CPA, is an attorney with Carruthers & Roth, PA, in Greensboro, NC. Keith’s practice areas include tax planning and representation of clients before the Internal Revenue Service and North Carolina Department of Revenue, corporate law, business transactions and estate planning.

Keith is certified by the North Carolina State Bar as a Board Certified Specialist in Estate Planning and Probate law. Keith previously served as Chair of the Tax Section Council of the North Carolina Bar Association.

Keith is a frequent speaker for the NCACPA and is a former member of its Board of Directors.

Keith previously served as Chair of the Tax Section Council of the North Carolina Bar Association.

J. William Harden, CPA, ChFC, Ph.D., is an associate professor in the Bryan School of Business and Economics at the University of North Carolina (UNC) – Greensboro, where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, Internal Revenue Service (IRS) practices and international tax. Prior to teaching, Bill was a senior tax accountant with an international CPA firm as well as a tax accountant for an international oilfield exploration company.

Alex Lehmann, Chair of NCACPA, brings more than 20 years of public accounting experience to his work advising individuals and privately held businesses on tax planning and compliance. He joined MPC in 2005 and also spent over a decade in commercial banking, giving him a broad perspective across industries.
In 2025, Alex was named one of Forbes’ America’s Top 200 CPAs, recognizing his leadership and commitment to the profession. He serves on the AICPA Governing Council and remains active in NCACPA’s advocacy and professional development efforts.
Alex is also passionate about the arts, currently serving as Treasurer of Theatre Raleigh. Born in Italy and raised in South Florida, he holds a finance degree and MBA from Florida International University. He and his family live in North Raleigh.

Chris Word, CPA, is a seasoned finance and accounting professional with extensive experience in financial transformation, transaction advisory, controllership, and process optimization. With a career spanning public and private companies—including publicly traded firms, private equity-backed businesses, and startups—Chris has developed a strong expertise in mergers & acquisitions, financial restructuring, and strategic leadership.

Chris has led financial transformation initiatives that improve operational efficiency, streamline reporting, and enhance compliance. As a former Controller and Finance Transformation Director, he has successfully reduced month-end close timelines, integrated financial systems post-merger, and implemented best practices for ASC 606 revenue recognition, ASC 842 lease accounting, and financial compliance.

Currently, Chris serves as the Founder & Principal Consultant at Word & Co PLLC, where he specializes in helping businesses optimize financial operations, leverage AI-driven financial solutions, and navigate complex transactions. His deep understanding of technical accounting, process automation, and finance strategy makes him a sought-after advisor for organizations looking to scale and improve financial performance.

Beyond his professional career, Chris is actively engaged in leadership and mentorship, serving as the Chairman of the National Association of Black Golf Merchants (NABGM) and supporting various professional and community-driven initiatives.
Chris is passionate about empowering businesses through financial strategy and technology, helping them operate more efficiently, make data-driven decisions, and achieve long-term success.

Boasting 40+ years of experience, Mike has worked with manufacturing, retirement plan, construction, financial institution, and nonprofit clients. His expertise expands to business and strategic planning, mergers & acquisitions, employee stock ownership plans, internal controls, and governance structures of business entities. He served as the firm’s Director of Audit, Accounting, and Quality Control for 18 years. He chaired the firm’s A&A Committee during his tenure and has been an integral member of Management and Technology Committees and various additional Task Forces. Mike has performed a significant number of peer reviews and consulted on quality management issues for firms nationwide. He also serves as an instructor for continuing professional education courses pertaining to accounting and auditing on the local, regional, and national levels.

Mike has served as Member and Chair of various distinguished committees within the American Institute of CPAs (AICPA), Maryland Association of CPAs (MACPA), North Carolina Association of CPAs (NCACPA), and Allinial Global over the past 25 years. His engagement has led to meaningful contributions to the wider accounting community.

Victoria Boon brings over 20 years of federal tax experience, having served as a Subject Matter Expert in the IRS Large Business & International Division. She specializes in complex audit strategies, tax law interpretation, and compliance training, particularly in areas such as IRC §§ 1031 (like-kind exchanges), 162, 274 (meals and entertainment), 280F (listed property including aircraft and vehicles), and conservation easements. Victoria has led national CPE trainings, updated IRS publications (544, 551, 946), and advised on specialized compliance campaigns. She holds an MBA from the University of North Carolina at Greensboro and a BBA in Accounting & Marketing from the University of Wisconsin Oshkosh.

Dr. Holly Sullenger is an award-winning, internationally renowned professional keynote speaker, corporate trainer, and business systems consultant. She offers expert services in the areas of leadership, professional development, and technology.
Dr. Holly has worked with individuals representing a vast array of different occupations and industries. She is known for being able to present high-level topics in ways that make the content easy to understand, to assimilate, and to act on. Dr. Holly’s passions include prompting “light bulb moments” in her participants and helping professionals stay relevant in their fields.
Dr. Holly has a PhD in Adult, Workforce and Continuing Professional Education from NC State University, as well as degrees in Adult Education, Business Management, Computer Science and Liberal Arts. This enables her to combine an in-depth knowledge of business and industry with adult-education techniques and infused humor in order to bring unparalleled knowledge and assistance to those she partners with.
In addition to owning her own business, Dr. Holly is also an adjunct professor with the College of Education at NC State University. She is also the chair of the advisory board for the Training and Development Master’s degree program at NC State University.
Dr. Holly recently earned the global designation of Certified Speaking Professional. The CSP designation is the speaking profession’s highest earned international measure of professional platform competence. Only about 1% of speakers in the world earn this designation. It represents mastery of craft, sustained client impact, and a serious commitment to this profession. Dr. Holly loves to share her knowledge of speaking with others who have the need and/or desire to be a spectacular speaker!

Heyward Armstrong joined Smith Anderson in July 2006, where his practice focuses on corporate and securities law, including advising companies and their officers and directors on public company securities compliance, public and private offerings, mergers and acquisitions, divestitures and corporate governance matters. These matters involve a variety of industries, including a focus on the pharmaceutical, biotech and other life sciences areas. Heyward leads Smith Anderson’s Public Companies practice group.

Drew Hinnant is a Director in Cherry Bekaert’s Mergers and Acquisition Advisory, based in the firm’s Charlotte, NC office. He works closely with private equity sponsors, investment banks, and management teams on transactions across a wide range of industries, including technology, healthcare, and industrial. Drew brings deep deal experience and a collaborative approach to helping clients navigate complex financial and operational considerations throughout the transaction lifecycle.

Ryan Mas, CPA, is a Transaction Tax Director at Cherry Bekaert, where he advises buyers and sellers on the tax implications of mergers, acquisitions, and restructurings. He leads tax due diligence and transaction cost analysis engagements, helping clients identify risks and structure deals for maximum tax efficiency.

Ryan co-leads the firm’s Section 382 practice and has deep experience with Section 280G, Section 1202, and E&P analysis. He also serves as a quality control reviewer on complex tax compliance matters involving purchase price allocations and transaction reporting.

Known for his technical insight and practical approach, Ryan guides clients through transactions from initial planning through close.

Based in the Firm’s Charlotte office, Daniel is a Director within Cherry Bekaert’s
Valuation Services Practice. For over 15 years, he has helped clients with the valuation of business enterprises, legal entities, equity securities, inventory and intangible assets including customer relationships, backlog, trade names, non-compete agreements, developed technology, IPR&D, contracts, and assembled workforce for financial reporting purposes under ASC 350, 805 and 820, as well as tax strategy and management planning purposes. Industries that have benefited from Daniel’s valuation guidance include the healthcare, life sciences, manufacturing and retail sectors.

Dr. Holly Sullenger is an award-winning, internationally renowned professional keynote speaker, corporate trainer, and business systems consultant. She offers expert services in the areas of leadership, professional development, and technology.
Dr. Holly has worked with individuals representing a vast array of different occupations and industries. She is known for being able to present high-level topics in ways that make the content easy to understand, to assimilate, and to act on. Dr. Holly’s passions include prompting “light bulb moments” in her participants and helping professionals stay relevant in their fields.
Dr. Holly has a PhD in Adult, Workforce and Continuing Professional Education from NC State University, as well as degrees in Adult Education, Business Management, Computer Science and Liberal Arts. This enables her to combine an in-depth knowledge of business and industry with adult-education techniques and infused humor in order to bring unparalleled knowledge and assistance to those she partners with.
In addition to owning her own business, Dr. Holly is also an adjunct professor with the College of Education at NC State University. She is also the chair of the advisory board for the Training and Development Master’s degree program at NC State University.
Dr. Holly recently earned the global designation of Certified Speaking Professional. The CSP designation is the speaking profession’s highest earned international measure of professional platform competence. Only about 1% of speakers in the world earn this designation. It represents mastery of craft, sustained client impact, and a serious commitment to this profession. Dr. Holly loves to share her knowledge of speaking with others who have the need and/or desire to be a spectacular speaker!

As part of the executive leadership team at NCACPA, Robert is responsible for external operations of the Association. He leads multiple teams to drive the advocacy, outreach, and engagement strategies that advance NCACPA’s mission and elevate the value and influence of the CPA brand.

Robert has extensive experience as a lobbyist, fundraiser, and chief staff executive for professional associations. A native of Tennessee, he worked in Nashville and Atlanta before moving to Raleigh in 2013. He earned his Certified Association Executive credential in 2020.

Alex Lehmann, Chair of NCACPA, brings more than 20 years of public accounting experience to his work advising individuals and privately held businesses on tax planning and compliance. He joined MPC in 2005 and also spent over a decade in commercial banking, giving him a broad perspective across industries.
In 2025, Alex was named one of Forbes’ America’s Top 200 CPAs, recognizing his leadership and commitment to the profession. He serves on the AICPA Governing Council and remains active in NCACPA’s advocacy and professional development efforts.
Alex is also passionate about the arts, currently serving as Treasurer of Theatre Raleigh. Born in Italy and raised in South Florida, he holds a finance degree and MBA from Florida International University. He and his family live in North Raleigh.

Since July 2024, Mark has been the Chief Executive Officer of the North Carolina Association of Certified Public Accountants. In this role, he works with the Board of Directors in the development and implementation of the organization’s strategic direction. Prior to this role, Mark joined NCACPA in May 2016 as their Chief Operating Officer, where he oversaw communications, engagement, professional development, learning and innovation, finance and administration. Prior to joining NCACPA, Mark worked in public accounting with Dixon Hughes Goodman LLP for 10 years and as Chief Operating Officer for Fidelity Bank for three years. Mark has served on various boards including NCACPA’s Board of Directors and Executive Committee, Junior Achievement of Eastern North Carolina, the Triangle Land Conservancy as a board member and treasurer, as well as on both the Wake Technical Community College and North Carolina State University’s Poole College of Management’s Accounting Advisory Boards.

Cal Christian, Ph.D., CPA is an Accounting Professor at East Carolina University (ECU) teaching Accounting Information Systems and Corporate Governance and Ethics. He is a registered CPA in the states of North Carolina and Mississippi and has over 10 years of experience in both the public accounting profession with the former international accounting firm of Ernst & Whinney in Houston, TX, and Jackson, MS, and in industry with LDDS (the predecessor to WorldCom) and the Mississippi law firm of Holcomb, Dunbar. Cal has his PhD from Florida State University and his BAccy from the University of Mississippi.

Cal teaches continuing education classes for the North Carolina Association of CPAs (NCACPA), AICPA, CPA firms, and publicly traded companies—and has been recognized as a NCACPA Outstanding Conference Speaker. Cal has been named an ECU College of Business Fellow and he has been awarded the University of North Carolina Board of Governor’s Outstanding Teaching Award and The College of Business ECU Scholar/Teacher.

In 2025, ECU awarded Cal the James R. Talbot Leadership Award in recognition of his career as a servant leader. Cal also serves as ECU’s Faculty Athletic Representative and has been involved within the CPA profession as a NCACPA Board Member and within the Greenville, NC Community as President of the Eastern NC Ronald McDonald House.

Stephanie Otero, CPA, is the AICPA Vice President, Small Firm Advocate, bringing more than two decades of experience in public accounting, nonprofit leadership, and small firm operations.

Previously, she served as Director of Not-for-Profit at the AICPA, supporting CPAs in public practice and within nonprofit organizations by providing guidance, resources, and advocacy tailored to the unique needs of the nonprofit sector.

Before joining the AICPA, Stephanie was both CEO and CFO of Feeding America Riverside | San Bernardino, a leading hunger-relief organization in Southern California. She also spent 13 years as the owner of a small CPA firm in Palm Springs, California, giving her firsthand insight into the challenges and opportunities small firm practitioners face daily.

Stephanie is a certified coach and co-author of Navigating Entrepreneurship. A recognized thought leader, she has delivered a TEDx talk on “Strengthening Resilience Against Food Insecurity” and appeared across California media and podcasts. Her work has earned numerous honors, including a City of Riverside Proclamation, San Bernardino Hunger Hero, Latina of Influence, and the prestigious Athena Award.

Passionate about providing confidence, not just compliance, Melisa leads Galasso Learning Solutions as Founder & CEO. Melisa is a nationally recognized authority in designing and facilitating courses on advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. Since 2016, she has guided the GLS team to deliver quality in everything we do.

With a far-ranging career in public accounting, academia, and industry and a bachelor’s degree from Georgetown University, Melisa has built a reputation for delivering engaging, effective learning experiences for CPAs. Committed to advancing our profession, she has served on multiple committees for leading industry organizations, including the AICPA and FASB, written the nonprofi t accounting book, “Money Matters for Nonprofi ts,” and has been honored with the Top 50 Women in Accounting Award, the Rising Star award from NAWBO Charlotte, and “40 under 40” recognition by CPA Practice Advisor.

Victoria Boon brings over 20 years of federal tax experience, having served as a Subject Matter Expert in the IRS Large Business & International Division. She specializes in complex audit strategies, tax law interpretation, and compliance training, particularly in areas such as IRC §§ 1031 (like-kind exchanges), 162, 274 (meals and entertainment), 280F (listed property including aircraft and vehicles), and conservation easements. Victoria has led national CPE trainings, updated IRS publications (544, 551, 946), and advised on specialized compliance campaigns. She holds an MBA from the University of North Carolina at Greensboro and a BBA in Accounting & Marketing from the University of Wisconsin Oshkosh.

Passionate about providing confidence, not just compliance, Melisa leads Galasso Learning Solutions as Founder & CEO. Melisa is a nationally recognized authority in designing and facilitating courses on advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. Since 2016, she has guided the GLS team to deliver quality in everything we do.

With a far-ranging career in public accounting, academia, and industry and a bachelor’s degree from Georgetown University, Melisa has built a reputation for delivering engaging, effective learning experiences for CPAs. Committed to advancing our profession, she has served on multiple committees for leading industry organizations, including the AICPA and FASB, written the nonprofi t accounting book, “Money Matters for Nonprofi ts,” and has been honored with the Top 50 Women in Accounting Award, the Rising Star award from NAWBO Charlotte, and “40 under 40” recognition by CPA Practice Advisor.

Boasting 40+ years of experience, Mike has worked with manufacturing, retirement plan, construction, financial institution, and nonprofit clients. His expertise expands to business and strategic planning, mergers & acquisitions, employee stock ownership plans, internal controls, and governance structures of business entities. He served as the firm’s Director of Audit, Accounting, and Quality Control for 18 years. He chaired the firm’s A&A Committee during his tenure and has been an integral member of Management and Technology Committees and various additional Task Forces. Mike has performed a significant number of peer reviews and consulted on quality management issues for firms nationwide. He also serves as an instructor for continuing professional education courses pertaining to accounting and auditing on the local, regional, and national levels.

Mike has served as Member and Chair of various distinguished committees within the American Institute of CPAs (AICPA), Maryland Association of CPAs (MACPA), North Carolina Association of CPAs (NCACPA), and Allinial Global over the past 25 years. His engagement has led to meaningful contributions to the wider accounting community.

Mike Cheng joined Frazier & Deeter in 2019 as the Partner who oversees the firm’s professional practices related to accounting and audit. As part of this role, he specializes in assisting clients with complex accounting and financial reporting issues. Prior to joining the firm, Mike was a Senior Project Manager at the Financial Accounting Standards Board (FASB). At the FASB, he served as the Private Company Council (PCC) coordinator, where he was responsible for all PCC related matters. In addition, Mike led projects to simplify the accounting for non-employee share-based payments, help shape the future of the FASB technical agenda and improve consolidations guidance (VIE guidance). Most recently, he worked on the FASB’s implementation team on revenue recognition (ASC Topic 606) and lease accounting (ASC Topic 842). Prior to joining the FASB, Mike held various management positions with PricewaterhouseCoopers. He was an Audit Senior Manager, Private Company Services, in the firm’s Stamford, CT office. From 2003-2011, he also held roles of increasing responsibility in PwC’s Core Assurance divisions in Buffalo and Rochester, NY.

Susan Stutzel, CPA and Business Performance Coach, is the co owner of PartnersCoach, Inc., an organization committed to equipping leaders in the CPA profession. At PartnersCoach, we believe every person has a unique role—one shaped by their gifts, passions, energy, and skills. When leaders embrace that role, they make meaningful contributions, solve real problems, and create space to live fully, love deeply, learn continuously, and leave a lasting legacy.

With more than 20 years of experience, Susan has worked in a Top 5 national firm, a regional firm, small business, and a Fortune 500 company, giving her a broad and practical perspective. She built her own nonprofit-focused practice and later earned her executive coaching certification, driven by her passion for leadership and human behavior. That step launched her into coaching, facilitation, and training—work that has become her true calling. Today, she empowers leaders across the profession with the skills and confidence to navigate the challenges they face.

Carolyn Woodruff, JD, CPA, CVA, is a nationally recognized leader at the intersection of accounting, law, and financial innovation. A Family Law Specialist, North Carolina Certified Public Accountant, and Certified Valuation Analyst, she brings a rare multidisciplinary perspective to her work. She was the first female North Carolinian inducted as a Fellow of the American College of Tax Counsel, and she is an instrument‑rated multi‑engine pilot who regularly flies private aircraft. Carolyn has been selected to North Carolina Super Lawyers since 2007 and recognized in Best Lawyers in America since 2009. She also holds a FinTech certification from Harvard Business School, where her capstone focused on Central Bank Digital Currency, and she has earned AICPA badges in Blockchain and Cybersecurity. Her FinTech expertise has led to frequent presentations for NCACPA, Wake Forest Law School, and the North Carolina Banking Commission.

A prolific educator and thought leader, Carolyn has advanced continuing education for CPAs across North Carolina, particularly in taxation, divorce, and business valuation. She has authored numerous manuscripts, including Financial Guide to Divorce in North Carolina and Business Valuation Principles in North Carolina, and is skilled in both in‑person and virtual instruction. Carolyn began her legal career at Tuggle Duggins and Meschan, P.A., becoming a principal and shareholder in just four years before founding her own family law firm, where she now serves as CEO and lead counsel in high‑profile, high‑net‑worth divorce matters. A graduate of Duke Law School with High Honors and former Research and Managing Editor of the Duke Law Journal, she continues to shape the profession through her scholarship, leadership, and commitment to innovation. She can be reached at 336‑272‑9122 ext. 3004‑1747 or [email protected].

Bob Mims, CPA, is a financial consultant and VP Finance for promising enterprises. For 20 years, Robert has worked with numerous startup ventures and nonprofits in the roles of Strategic Planning, Business Modeling, Controller and CFO. His focus is understanding the fundamentals of profitability. Robert worked ten years as a Big Four a Senior Assurance Manager, earning National Instructor of the Year on three occasions. Robert has served on FASB Advisory committees and is based in Memphis, TN.

Susan Stutzel, CPA and Business Performance Coach, is the co owner of PartnersCoach, Inc., an organization committed to equipping leaders in the CPA profession. At PartnersCoach, we believe every person has a unique role—one shaped by their gifts, passions, energy, and skills. When leaders embrace that role, they make meaningful contributions, solve real problems, and create space to live fully, love deeply, learn continuously, and leave a lasting legacy.

With more than 20 years of experience, Susan has worked in a Top 5 national firm, a regional firm, small business, and a Fortune 500 company, giving her a broad and practical perspective. She built her own nonprofit-focused practice and later earned her executive coaching certification, driven by her passion for leadership and human behavior. That step launched her into coaching, facilitation, and training—work that has become her true calling. Today, she empowers leaders across the profession with the skills and confidence to navigate the challenges they face.

Boasting 40+ years of experience, Mike has worked with manufacturing, retirement plan, construction, financial institution, and nonprofit clients. His expertise expands to business and strategic planning, mergers & acquisitions, employee stock ownership plans, internal controls, and governance structures of business entities. He served as the firm’s Director of Audit, Accounting, and Quality Control for 18 years. He chaired the firm’s A&A Committee during his tenure and has been an integral member of Management and Technology Committees and various additional Task Forces. Mike has performed a significant number of peer reviews and consulted on quality management issues for firms nationwide. He also serves as an instructor for continuing professional education courses pertaining to accounting and auditing on the local, regional, and national levels.

Mike has served as Member and Chair of various distinguished committees within the American Institute of CPAs (AICPA), Maryland Association of CPAs (MACPA), North Carolina Association of CPAs (NCACPA), and Allinial Global over the past 25 years. His engagement has led to meaningful contributions to the wider accounting community.

Bob Mims, CPA, is a financial consultant and VP Finance for promising enterprises. For 20 years, Robert has worked with numerous startup ventures and nonprofits in the roles of Strategic Planning, Business Modeling, Controller and CFO. His focus is understanding the fundamentals of profitability. Robert worked ten years as a Big Four a Senior Assurance Manager, earning National Instructor of the Year on three occasions. Robert has served on FASB Advisory committees and is based in Memphis, TN.

Susan Stutzel, CPA and Business Performance Coach, is the co owner of PartnersCoach, Inc., an organization committed to equipping leaders in the CPA profession. At PartnersCoach, we believe every person has a unique role—one shaped by their gifts, passions, energy, and skills. When leaders embrace that role, they make meaningful contributions, solve real problems, and create space to live fully, love deeply, learn continuously, and leave a lasting legacy.

With more than 20 years of experience, Susan has worked in a Top 5 national firm, a regional firm, small business, and a Fortune 500 company, giving her a broad and practical perspective. She built her own nonprofit-focused practice and later earned her executive coaching certification, driven by her passion for leadership and human behavior. That step launched her into coaching, facilitation, and training—work that has become her true calling. Today, she empowers leaders across the profession with the skills and confidence to navigate the challenges they face.

Jack Cathey is a Certified Public Accountant in North Carolina whose professional experience includes working as a senior auditor with KPMG in Charlotte, N.C. He has published articles in a number of professional and academic journals. Dr. Cathey speaks frequently to academic and professional groups on topics related to financial reporting and information systems. Dr. Cathey joined the Belk College faculty in 1988 and is currently serving as the program director for the MACC program. Dr. Cathey is an affiliate faculty member with the Doctorate in Business Administration program.

As part of the executive leadership team at NCACPA, Robert is responsible for external operations of the Association. He leads multiple teams to drive the advocacy, outreach, and engagement strategies that advance NCACPA’s mission and elevate the value and influence of the CPA brand.

Robert has extensive experience as a lobbyist, fundraiser, and chief staff executive for professional associations. A native of Tennessee, he worked in Nashville and Atlanta before moving to Raleigh in 2013. He earned his Certified Association Executive credential in 2020.