Pugh CPAs

Our Team

Pugh CPAs is comprised of over 85 team members that work towards the fulfillment of our firm-wide mission: to enhance the well-being of our employees and the clients we serve.

Our staff is a diverse group of professionals with various backgrounds, interests, and professional specialties to match each unique client. We choose to focus locally because we take great pride in serving the people in our community.

Our devotion to service not only fosters professional excellence, but also encourages personal growth in each staff member.


Officers

 

Ron G. Cate | President

Ron G. Cate, CPA is President of Pugh CPAs. He is an officer in the tax department and has been in public accounting since 1972. He specializes in providing consulting, tax planning, and tax Ron lobbyheadshotpreparation services to individuals and closely-held businesses.

His services include:

  • Income and estate tax planning
  • Researching the tax consequences of alternative business strategies
  • Strategic business planning
  • Preparation of business and individual tax returns

Ron is a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, Institute of Management Accountants, the Driving Force Resource Group, and the Knoxville Estate Planning Council. He has been active in professional and civic organizations both in the Knoxville and Sevier County areas for many years.

Ron is a graduate of the University of Tennessee, Knoxville with a Bachelor of Science degree with a major in accounting.


 

Larry Elmore | Audit, Accounting and Advisory Services Officer

Larry Elmore, CPA is an officer in the Audit, Accounting and Advisory Services Department. Larry has been in public accounting since 1976. He has extensive experience in accounting, auditing, and consulting to a variety of businesses.

His services include:

  • Audits, reviews, and compilationsLarry 1
  • Agreed-upon procedures engagements
  • Other attestation engagements
  • Outsourced internal audit services
  • Strategic business and financial planning
  • Consulting

Larry is a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and is a Certified Government Financial Manager. He has also been involved in numerous other civic and professional organizations.

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Larry graduated from Tennessee Tech with a Bachelor of Science degree, with a major in accounting.


 

 

Susan R. Foard | Tax Officer |President-Elect

Susan R. Foard, CPA is an officer in the Tax Department and has been in public accounting since 1986. She specializes in providing consulting, tax planning, and tax preparation services for closely-held businesses, individuals, estates and trusts. She is often called upon for seminars and presentations within these specializations.Susan Oct 2013headshot

She has significant expertise in the following areas:

  • Tax planning and tax preparation for businesses and individuals
  • Estate planning and wealth transfer strategies
  • Business ownership succession planning
  • Income tax planning for estates and trusts
  • Preparation of estate, inheritance, gift, and fiduciary returns
  • Representation before the IRS and state authorities                              linkedin
  • Litigation support in estate matters

Susan’s professional association memberships include: American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, the McGladrey Alliance Tax Division Liaison for the firm, University of Tennessee for the Singleton B Wolfe Memorial - Advisory and Planning Council and Annual Tax Conference Coordinator, and the Knoxville Estate Planning Council.   Her current and previous community and civic activities include:  Cystic Fibrosis Foundation – Knoxville Chapter, Board of Directors; Knoxville Professional Business Women’s Networking Group – Founding Member; Helen Ross McNabb Center – Board of Directors; University of Tennessee’s Chancellor’s Associates; American Society of Women Accountants; and WIN (ladies professional financial group).

With her knowledge on estate planning, wealth transfer strategies, charitable giving and taxes, Susan is a frequent public speaker in and around the Knoxville area.

Susan holds a Bachelor of Science degree in Business Administration with a major in accounting from The University of Tennessee, Knoxville. She also received a Master of Accountancy, tax concentration, from The University of Tennessee, Knoxville.


 

R.E. Foust | Tax Officer

R.E. Foust, CPA is an officer in the Tax Department and has been in public practice since 1984. He specializes in providing consulting, tax planning and tax preparation services for emerging businesses. During his career, R.E. has served clients in the entertainment, financial services, mining, construction, manufacturing and retail industries ranging in size from SEC Registrants to closely-held enterprises. Additionally, he manages the Pugh CPAs Oak Ridge Office and runs the Small Business Advisory Services Division.

He has significant expertise in the following areas:REheadshot

  • Tax planning and preparation for businesses, individuals and non-profit organizations
  • Estate and succession planning
  • State and local income tax planning strategies
  • Representation before the Internal Revenue Service and State and Local Tax authorities
  • Consultations on mergers and acquisitions
  • Litigation support services

Community Organizations | Associations | Memberships

  • ETEBA (Energy, Technology, Environmental Business Association)
  • NCMA (National Contracts Management Association)
  • ETEC (East Tennessee Economic Council)
  • Oak Ridge Chamber of Commerce Member

linkedinR.E. is a member of the American Institute of Certified Public Accountants (AICPA) and the Tennessee Society of Certified Public Accountants (TSCPA) and the National Association of Valuation Analysts.

R.E. has a Bachelor of Business Administration (Accounting Major) and Master’s of Accountancy Degrees (Tax Concentration) from the University of Tennessee at Knoxville. Analysts. He also serves as a board member of the Knoxville Volunteer Emergency Rescue Squad.


 

Daniel C. Franklin | Audit, Accounting and Advisory Services Officer

Daniel C. Franklin, CPA, CBA, CITP, CGFM, CGMA is an officer in the Audit, Accounting and Advisory Services Department. Prior to joining Pugh CPAs in 1985 he worked in the lending and operations divisions of two community banks. He has worked in numerous areas of accounting, auditing, and advisory services with an emphasis on financial institutions, governmental entities, employee benefit plans, and not-for-profit entities.  Additionally, Daniel is the partner-in-charge of the firm’s Financial Institution Niche.

His services include:

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  • Financial and compliance audits
  • Review and compilation services
  • Management advisory services
  • Tax planning and consulting
  • Internal audit, compliance, and loan review services
  • SEC reporting and consulting
  • Litigation support services
  • Fraud examinations
  • Strategic business planninglinkedin

Daniel is a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and is a Certified Bank Auditor and Certified Government Financial Manager. He has also been involved in numerous other civic and professional organizations.

Daniel graduated from the University of Tennessee with a Bachelors degree in Business Administration with a major in accounting.


 

Lisa W. Hill | Audit, Accounting and Advisory Services Officer

Lisa W. Hill, CPA is an officer in the Audit, Accounting and Advisory Services Department. She has experience in accounting and auditing services to a variety of businesses including automobile dealerships, wholesalers, real estate developers, construction industry, and retirement plans.  Additionally, Lisa is the partner-in-charge of the firm’s Employee Benefit Plans Niche.

Her services include:
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  • Financial and compliance audits
  • Review and compilation services
  • Other attestation services
  • Management advisory services
  • Strategic business planning

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Lisa is a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants. She is involved in numerous other civic and professional activities.

Lisa graduated from the University of Tennessee, Knoxville with a Bachelor of Science degree in Business Administration with a major in accounting.


Ted Hotz | Audit, Accounting and Advisory Services Officer

Ted Hotz, CPA, is an officer in the Audit, Accounting and Advisory Services Department. He has been in public practice in North Carolina and Tennessee since 1986. He has worked in many areas of accounting, auditing, and advisory services including governmental entities, employee benefit plans, and various commercial entities.  Ted is the partner-in-charge of the Government Contracting Niche for the firm.

His services include:Ted

  • Financial and compliance audits
  • Review and compilation services
  • Other attest functions (agreed-upon procedures and SAS 70 controls engagements)
  • Management advisory services
  • Tax planning and consulting
  • Internal audit and compliance
  • Fraud examinationslinkedin
  • Strategic business planning

Ted is a member of the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants and is licensed in both Tennessee and North Carolina. His community involvement currently includes Rotary, church treasurer, youth baseball commissioner, and homeowners board.

Ted graduated from Appalachian State University with a Bachelor of Science in Business Administration with a major in accounting.


 

James H. Jones | Tax Officer

James H. Jones, CPA (Jimmy) is an officer in the Tax Department providing tax services to a variety of businesses including financial institutions, manufacturers, retailers, health professionals, exempt organizations, construction contractors, and real estate. He also provides a broad range of tax services to individuals including estate and retirement planning.

His services include:Jonesheadshot

  • Analysis of the tax effects of mergers, acquisitions, or sales of businesses
  • Tax return preparation
  • Representation of taxpayers in tax examinations
  • Advice regarding state and local taxes
  • Structuring of qualified and non-qualified retirement plans
  • Executive compensation planning
  • Advice regarding selection of business entitylinkedin
  • Estate planning, including gifting strategies
  • Income tax planning for trusts and estates

Jimmy is a member of the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and the Knoxville Estate Planning Council.

Jimmy graduated from East Tennessee State University in 1976 with a Bachelor of Science degree with a major in accounting.

 


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Daniel N. Messing | Tax Officer

Daniel N. Messing, CPA, is an officer in the Tax Department. He specializes in providing tax services to individuals and businesses. He has tax experience with a variety of businesses, including banking, car dealerships, and wholesale distributors. He also has experience with multi-state and consolidated tax returns.

His services include:

  • Preparation and review of corporate, partnership, and individual tax returns
  • Consultation with clients on accounting assistance matters
  • Tax research on various transactionslinkedin
  • Tax projections

Daniel is a member of the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants. He has also served as a board member of various other civic and professional organizations in Knoxville.

He graduated Magna Cum Laude from The University of Tennessee, Knoxville, in 1991 with a Bachelor of Science degree in Business Administration with a major in accounting. In 1993 he graduated from The University of Tennessee, Knoxville, with a Master of Accountancy with a concentration in tax.

 


Barrett

Barrett V. Simonis | Audit, Accounting, and Advisory Services Officer

Barrett V. Simonis, CPA, is an officer in the Audit, Accounting and Advisory Services Department. He has experience in auditing, accounting, and consulting services related to a variety of industries, including financial institutions, governmental, and not-for-profit entities, as well as closely-held companies.

His services include:

  • Financial and compliance audits
  • Review and compilation serviceslinkedin
  • Agreed-upon procedures engagements
  • Internal audit and loan review services
  • Mergers and acquisitions consulting
  • Service organization control (SOC) reports
  • Strategic business and financial planning

Barrett is a member of the following organizations:

  •  American Institute of Certified Public Accountants
  • Tennessee Society of Certified Public Accountants (Board of Director – Knoxville Chapter)
  • University of Tennessee Alumni Association (Board of Director – Knox County)
  • University of Tennessee Chancellor’s Association (2010-2012)
  • Government Finance Officer’s Association
  • Risk Management Association
  • Dr. Robert Thomas Foundation of Covenant Health (Board of Director)
  • Knoxville Area Chamber Partnership
  • Gatlinburg Chamber of Commerce
  • Sevierville Chamber of Commerce
  • Blount Partnership Chamber of Commerce

Barrett is also active in the community where he is involved with numerous other civic, professional and charitable organizations.  In 2011, Barrett was recognized by the Greater Knoxville Business Journal as a “40 Under 40″ business professional.

Barrett graduated with honors from the University of Tennessee, Knoxville in 2001 with a Bachelor of Science degree in Business Administration with a major in accounting.  Additionally, he graduated from the Southeastern School of Banking of the Tennessee Banker’s Association in 2003.

 


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