PARTNERS
James C. Howard, CPA
Managing Partner
Jim was a founding partner of the firm in 1971. Prior to starting Smith & Howard, he was with an international accounting firm. He is our Managing Partner and provides tax and advisory counsel to individuals and businesses. Jim received a BBA degree with honors and a Master of Public Accountancy from Georgia State University and a Juris Doctor degree from Woodrow Wilson College of Law. Upon passing the CPA exam, Jim received the distinct honor of receiving the highest grade in Georgia. In late 2006, Jim and co-founding partner Joe Smith were honored by Georgia State University as the 2006 recipients of the Robinson Alumni Leadership Award for Lifetime Achievement.
Jim is a member of the AICPA and the Georgia Society of Certified Public Accountants, where he has served on several committees, including the Personal Financial Planning Committee as well as the Board of Directors. He is also a member of the Georgia and American Bar Associations, the Atlanta Tax Forum, the Atlanta Estate Tax Planning Council and the National Association of Estate Planning Council.
Jim currently serves as Treasurer of the Georgia State University Athletic Board and as Chairman of the Board of Trustees of Theater of the Stars. His past civic and community activities have included service on the Board of Trustees of the Georgia State University Foundation, the Board of Trustees of the Georgia State Alumni Association, the Board of Trustees of Trinity School, and the Planned Giving Committees of the Westminster School and the Atlanta Historical Society.
Both Jim and his wife are native Atlantans. They are members of Peachtree Road United Methodist Church, where Jim has served as Chairman of the Finance Committee and as a member of the Administrative Board.
Jim frequently combines his love of travel with an equal love of golf, playing courses around the world with the goal of playing all the major courses one day. He has played Shinnicock Hills, Pine Valley, and Royal Troon, where he birdied the "postage stamp" hole. He recently made his first hole-in-one (there was a witness).
Joseph B. Smith, CPA
Partner (Retired)
Joe was a founding partner of the firm in 1971. Prior to starting Smith & Howard, he was with an international accounting firm.
Joe holds a Master of Public Accountancy from Georgia State University and a BBA with a major in accounting from the University of Georgia, where he lettered in baseball. In late 2006, Joe and co-founding partner Jim Howard were honored by Georgia State University as the 2006 recipients of the Robinson Alumni Leadership Award for Lifetime Achievement.
Joe is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants, where he is Trustee of the Insurance Trust. He is also a member of the Georgia Federal Tax Conference, the Atlanta Estate Planning Council, the Atlanta Tax Forum, and the National Association of Estate Planning Council.
Joe's retirement promises to be a busy one. Among his many community activities are the Georgia Transplant Foundation, Phoenix Society the Marist School Planned Gifting Committee, and the UGA President's Club and Gridiron.
Joe and his wife are members of Cathedral of Christ the King. They can most often be found spending time with their grandchildren; Joe also enjoys a good golf game.
Wade H. St. John, III, CPA
Partner
Prior to joining Smith & Howard in 1984, Wade had been audit principal at a Big Four firm. He is a partner in our Accounting, Advisory and Assurance Services group and serves as partner in charge of specialized services to lenders.
Wade received his B.S. degree from The Citadel, where he played varsity football. He received a Masters degree from the University of Tennessee and completed the Professional Accounting Program at Northwestern University.
Wade is a member of the AICPA, the Georgia Society of Certified Public Accountants, the Associated General Contractors of America, Georgia Branch and the Atlanta Chamber of Commerce. He is also active in the Atlanta Area Citadel Club.
An experienced teacher and speaker, Wade leads Smith & Howard’s Blueprint for Understanding Contractors seminar.
Wade and his wife are members of the Cathedral of St. Philip. He is an avid golfer and enjoys jogging.
John W. Lucht, CPA
Partner
John joined Smith & Howard in 1990 as Audit Partner after spending time at a Big 4 firm. He now serves as partner in charge of our Accounting, Advisory and Assurance Services.
John received his BBA in accounting from the University of Georgia. He is a member of the AICPA and the Georgia Society of Certified Public Accountants. In addition, he is an alumnus of Leadership Gwinnett, and has served as an Advisory Board member with the YMCA and Big Brothers Big Sisters. He is a member of Trinity Lutheran Church, where he is Financial Committee Chairman and past Treasurer and Executive Board member.
John and his wife live in Decatur. He spends his free time with his family and enjoys tennis, golf and travel...and particularly looks forward to trips to Europe and beaches "anywhere".
Debbie R. Torrance, CPA/PFS
Partner
Debbie left a Big Four accounting firm to join Smith & Howard in 1991. As partner in our tax group, Debbie provides tax planning, compliance and advisory services to businesses and individuals. She specializes in merger and acquisition consulting, international taxation counsel, estate planning, transactional analysis, stock option analysis and entity selection. In addition to overseeing the tax planning and compliance services of the firm, Debbie heads our Family Owned Business practice area.
Debbie graduated from Winthrop College with a BS in Finance, and earned her Master's degree in Accounting Tax from Clemson University. She is a member of the AICPA, where she is a Member of the Tax Division, the Georgia Society of Certified Public Accountants, where she is a past member of the Board of Directors, the Atlanta Tax Forum, the Atlanta Estate Planning Council and the Gwinnett Chamber of Commerce. Debbie is also a Certified Personal Financial Specialist.
Debbie, her husband and son live in Atlanta. She enjoys golfing and reading in her spare time.
Timothy F. Agnew, CPA/PFS, CFP®
Partner
Tim joined Smith & Howard in 1991 and is a partner in our tax department. He also serves as Managing Director of Smith & Howard Wealth Management. Tim specializes in providing estate and personal financial planning services, including overall strategies related to the exercise and disposition of employee stock options. He also provides comprehensive tax services to businesses and high net-worth individuals, including corporate and pass-through entity income tax planning and individual income tax planning. He is responsible for the tax compliance services of the Firm.
Tim earned a BBA in Accounting and a Master of Taxation degree from Georgia State University. He is a member of the inaugural Philanthropic Advisor Leadership Institute class, a member of the AICPA, where he is a participates in the Tax and Personal Financial Planning Division, and the Georgia Society of Certified Public Accountants, where he is a member of the Estate Tax Committee. He also is a member of the Atlanta Tax Forum, the Atlanta Estate Planning Council, the Financial Planning Association, Vistage (formerly known as TEC) and the Atlanta Networking Alliance.
Tim, his wife and sons live in Alpharetta. He enjoys backpacking and camping with his family, and also has trained for and competed in adventure racing.
Sean C. Taylor, CPA
Partner
Sean joined the firm in 1993 and is a partner in the Accounting, Advisory and Assurance Services group. He provides advisory, audit, review, attestation and other assurance services for privately-held businesses and non-profit organizations. He also is involved in employee benefit plan audit services for private and public companies, and field audit and assurance services for financial institutions.
A leader in the specialized services for lenders and for contractors groups, Sean is one of the seminar leaders in our Blueprint for Understanding Contractors session. He also manages the quality control system of the department and peer review process for the firm.
Sean graduated from the University of Georgia with a BBA in accounting. He is a member of the AICPA, the Georgia Society of Certified Public Accountants, Vistage (formerly known as TEC), the Associated General Contractors of America, Georgia Branch and the Associated Builders and Contractors.
A native Atlantan, Sean, his wife and children live in Dunwoody. He spends his spare time with his family, serves as Chairman of the Finance Committee of Dunwoody United Methodist Church, and enjoys an occasional UGA football game.
Anita M. LeFevre, CPA
Partner
Anita joined the firm in 2000 and is a partner in our tax group. She specializes in providing tax planning, compliance and accounting, and business consultation services to small to medium sized businesses, their owners, and other individuals and entities. Anita is also a leader on our real estate services team.
Prior to joining Smith & Howard, Anita was Director-Tax Department at a mid-size local CPA firm. She graduated from The University of Pennsylvania with a B.S. in Economics, majoring in accounting. Anita is a member of the Georgia Society of Certified Public Accountants and AICPA.
She and her husband live in Smyrna. Anita is a member of ALTA and USTA tennis, and also enjoys reading fiction ("...anything well written is fair game".)
Marvin H. Willis, CPA, CITP
Partner
Marvin joined the firm in 1999. He is a partner in the Accounting, Advisory and Assurance Services group and serves as partner in charge of our specialized services for contractors. Prior to joining Smith & Howard, Marvin spent several years as CFO of a large Atlanta business. He has extensive experience in accounting, auditing, information systems, business management and consulting. Marvin’s background as CFO and his financial knowledge provide tremendous value to our clients in the areas of SAS 70 audits, internal control reviews, corporate governance matters, general business advice, accounting and technology services.
Marvin received his BBA in accounting from Georgia State University. He is a member of the AICPA, the Georgia Society of Certified Public Accountants, a member of the Gwinnett Chamber of Commerce and the organization's Chairman's Club, an alumnus of Leadership Gwinnett, and a member of the Red Cross Advisory Committee of Gwinnett County. He serves on the National Editorial Board of The Contractor, a newsletter for construction business executives. In addition, Marvin is a Certified Information Technology Professional, as designated by the AICPA. This credential certifies that Marvin is recognized by the AICPA for his unique, multi-disciplinary perspective, his technology expertise and his ability to bridge the gap between business and technology.
Marvin, his wife and children live in Grayson, Georgia. When not working, he spends time with his family skiing, fishing, camping and bicycling. Marvin is an active member of First United Methodist Church of Lawrenceville, serving on the Audit and Finance Committees.
Marc A. Azar, CPA/ABV, CVA
Partner
Marc joined Smith & Howard in 1995 after several years with a Big 4 firm. He is a partner in our tax department, with diverse experience providing income tax and business advisory services to a wide variety of clients, including corporations, partnerships, non-profits, individuals, and estates. An accredited business valuation expert, Marc also provides valuation, appraisal and consulting services.
He received his undergraduate degree in accounting and graduate degree in accounting in taxation from the University of Florida, and his MBA in Finance from Georgia State University. Marc is a member of the American Institute of Certified Public Accountants, where is Accredited in Business Valuation (ABV) and the Georgia Society of Certified Public Accountants, where he serves on the Business Valuation Committee. In addition, Marc is a member of the Atlanta Tax Forum and the National Association of Certified Valuation Analysts (CVA). He is involved in the Atlanta Gator Club, the University of Florida Alumni group and the GSU Alumni Association.
Marc and his wife live in Atlanta. He enjoys tennis and running, and has devoted substantial time since joining Smith & Howard to serve as our United Way campaign chairperson. Under Marc's leadership, the firm's overall contributions now rank among the top four accounting firms (including the Big 4) in Atlanta.
Paul L. Atkinson, CPA
Partner
Paul joined Smith & Howard in 1997. He is a partner in the accounting, advisory and assurance services group. Paul's public accounting experience includes audits of many of the firm’s construction, distribution, non-profit and technology clients.
Paul received his BBA in Accounting from the University of Georgia and is a member of the AICPA and the Georgia Society of Certified Public Accountants. He also is an active member of the Associated General Contractors, Georgia Branch Young Leaders Program and Vistage International (formerly known as TEC).
Paul, his wife and two children live in Suwanee, Georgia. When not working, he enjoys playing golf and tennis and spending time with his family.
MANAGERS (in alphabetical order)
Mark E. Abrams, CPA/PFS, CFP®
Manager
Mark joined Smith & Howard in 1998, and is a manager in the tax services group. He provides comprehensive tax planning and compliance services to businesses and individuals. In addition, Mark specializes in estate planning and personal financial planning.
Mark earned his BBA in accounting from the University of Georgia and his Master of Taxation degree from Georgia State University. He is a member of the AICPA and the Georgia Society of Certified Public Accountants, where he is a member of the Personal Financial Planning Section. In addition, he is a member of the Atlanta Estate Planning Council, the Atlanta Tax Forum and the Financial Planning Association, Georgia Chapter.
Mark, his wife and children live in Marietta, Georgia. He spends much of his free time playing with his boys, but also enjoys UGA football and music.
Greg Cashman, CPA
Manager
Greg joined Smith & Howard in 2006 and has over ten years of public accounting experience. As a Manager in our Accounting, Advisory and Assurance Services group, he servies the audit and advisory needs of our clients, focusing in particular on non-profits and family-owned businesses.
Greg earned a B.A. with a concentration in Accounting from the University of Phoenix. He is a member of the AICPA and the Georgia Society of Certified Public Accountants. He is an active member of the Georgia Center for Non-Profits and serves as Treasurer for Project Interconnection, Inc., an Atlanta non-profit organization.
When away from work, Greg enjoys cycling, NFL football and spending time with his wife.
Zak Freiwald, CPA
Manager
Zak has been with Smith & Howard since 1999. He is a manager in our tax department, providing tax planning and compliance services for clients. During his time at Smith & Howard, he has worked extensively with real estate businesses and international clients.
Zak received his BBA in Accounting and Master of Taxation from Georgia State University. He is a member of the AICPA and the Georgia Society of CPAs, and is active in the Atlanta Tax Forum and the Urban Land Institute.
Zak, his wife and children live in Decatur. When he is not immersed in accounting, he enjoys time with his family. He is also a competitive strength athlete and has competed in several regional powerlifting meets.
Melissa Horne, CPA
Manager
Melissa has been with Smith & Howard since 1999. As a Manager in our Tax Group, she provides tax planning, compliance and consulting services to individuals and businesses, and has worked most extensively with construction, professional services, manufacturing, distribution, and trucking businesses.
Melissa received a BBA in Accounting and a BBA in Finance from Valdosta State University, and a Master of Taxation from Georgia State University. She is a member of the AICPA and is very active in the Georgia Society of CPAs, where she participates in the Buckhead chapter activities, is a member of the taxation section, an alumnus of the GSCPA Leadership Academy, serves on the Financial Literacy Task Force and is a CPA Professional Mentor. Melissa is also a member of the Atlanta Tax Forum.
As a Board and Finance Committee member for the Starlight Starbright Childrens’ Foundation — Atlanta Chapter, Melissa actively participates in fundraising activities for the Foundation, and works to support the mission of the organization to make a "world of difference for seriously ill children and their families". In her (little) spare time, Melissa enjoys reading and watching college football and Braves’ baseball.
Karen R. Korshak, CPA
Manager
After working in the audit and tax department for a local CPA firm for 17 years, Karen joined Smith and Howard in December 2005 and is a manager in the accounting, advisory and assurance services group.
Karen earned a Bachelor of Business Administration in Accounting from the University of Georgia in June 1988. She is a member of the Georgia Society of CPAs, the Southeastern Accounting Show task Force of the Georgia Society of CPAs, is a member of the American Institute of Certified Public Accountants and a board member of the Georgia Breast Cancer Coalition Fund.
Karen currently resides in Alpharetta with her husband and two children. Outside of work, she leads a Cadette Girl Scout troop, plays guitar and enjoys spending time with her family camping and traveling.
Jodi M. Malis, CPA
Manager
Jodi joined the firm in 2000 and is a manager in our accounting, advisory and assurance services group. She manages our employee benefit plan audit services for private and public companies and also conducts numerous field audit and assurance services.
Jodi graduated with highest distinction from Indiana University with a BS in Accounting. She is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants, where she is a member of the Assurance Services Section Leadership Team and the Employee Benefit Plan Task Force.
Jodi lives in Alpharetta with her husband and three children. They are active members of Temple Beth Tikvah. Outside of work, Jodi spends most of her time with family activities. Additionally, she is a workout enthusiast, and has run several marathons.
Cas Pittman, CPA
Manager
Cas joined Smith & Howard in 2008 as a tax manager from a public accounting firm in Jacksonville Florida. Her public accounting experience includes compliance and consulting services for a wide variety of client including partnerships, LLCs, C-corporations, S-corporations, estate and trusts, and individual tax returns. Presently, Cas’ focus is primarily on family wealth planning, estates and trusts, and individual taxation.
Cas received a BSM in Accounting from Tulane University in New Orleans and continued her education with a Masters of Taxation from Florida Atlantic University. Until her move to Atlanta, Cas was on the board of directors for Beaches Women’s Partnership and a member of the Northeast Florida Estate Planning Council. She is a member of the Florida Institute of Certified Public Accountants.
Cas and her husband live in Decatur. In her spare time, she enjoys boating, tennis and pottery.
Chris Ratliff, CPA
Manager
Chris joined Smith & Howard in 2008 as a tax manager, bringing over 20 years of public accounting and industry expereince, including several years as CFO of a large management services organization. She specializes in tax services for residential construction, real estate development, high net-worth individuals and attorneys.
Chris received her BBA in Accounting from the University of Georgia and is a member of the Georgia Society of Certified Public Accountants.
Chris and her two children live in Atlanta. When away from the office, she enjoys reading, watching movies and UGA football.
Mark P. Rutledge, ASA
Director of Valuation Services
Prior to joining Smith & Howard as Director of Valuation Services, Mark served in similar capacities with a Big 4 firm, a large accounting firm, as well as boutique and international valuation firms. He has more than 23 years of valuation experience, including the valuation of businesses, business interests, tangible and intangible property for M&A, corporate recapitalizations, gift and estate tax planning, dispute resolution, financial and tax reporting and more.
Mark earned his BS in Industrial Management and his AAB in Data Processing from the University of Akron. He is a designated member of the American Society of Appraisers (ASA) and has served as President of the Atlanta Chapter. He is also a member of National Association of Certified Valuation Analysts and of the Turnaround Management Association.
When away from the office, Mark enjoys spending time with his family and is active at Fellowship Bible Church. He is involved with Jholdas, an organization that uses business in short-term mission trips to assist people in starting micro businesses. Mark enjoys travel and in Mark’s words is a “really avid” fan of The Ohio State University Buckeyes and the Cleveland Indians.
Sean Spitzer, CPA
Manager
After beginning his career at a Big 4 firm, Sean joined Smith & Howard in 2002. As a Manager in our accounting, advisory and assurance services group, Sean's experience includes audits of many of the firm's construction, distribution and manufacturing clients.
Sean earned a B.B.A. and a Masters of Accountancy from the University of Tennessee. He is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. In addition, Sean is actively involved in Associated Builders and Contractors, Inc. (ABC), acting as the Committee Chairman for the Community Involvement Committee. He also actively serves on the ABC's Legislative Committee.
Sean, his wife and daughter live in Atlanta. Away from the office, Sean enjoys spending time with his family, traveling and working in the community.
OPERATIONS
Patsy O'Brien
Chief Operating Officer
Prior to joining Smith & Howard as Firm Administrator in 1987, Patsy spent 15 years with a CPA firm in Tennessee. Patsy was named Chief Operating Officer in 2008. She is a member of the National Association of Accounting Administration and the Atlanta Chapter of the Association of Accounting Administration, where she is past President. Patsy attended Middle Tennessee State University.
She is an active member of Mt. Pisgah United Methodist Church, enjoys spending her free time with her grandchildren, and is an avid fan of the Atlanta Braves and the University of Tennessee.
Julie H. Barnes
Marketing Director
Julie joined Smith & Howard in 1993. She serves as Marketing Director for both Smith & Howard and Smith & Howard Wealth Management. Julie oversees the firm’s overall and niche marketing strategy and programs, works with staff on personal marketing plans, and is responsible for developing, tracking and reporting results of marketing initiatives and business development activity. On the creative side, she oversees our branding, collateral material, advertising and web site projects.
Among the firm's recognition for marketing achievements are a national award from the Summit Organization for the firm's web site and three first-place awards received for marketing projects from the Association of Accounting Marketing. Julie attended Georgia State University. She is a member of the American Marketing Association and the Association of Accounting Marketers (AAM), where she serves on the Board of the Atlanta chapter. She enjoys writing, and has had several articles published on issues related to accounting marketing. Her spare time is spent reading, gardening and creating pottery "on the wheel."
Patty K. Bedell
Firm Administrator
Patty joined Smith & Howard in 2002 as the firm’s Tax Administrator and Recruiting Coordinator, and was named Firm Administrator in 2008. Patty oversees the firm’s tax season process, ensuring client service needs and filing requirements are met, and coordinating work schedules of administrative staff. As Recruiting Coordinator, she coordinates the firm’s recruiting program, including campus career expos, and our candidate screening and interview processes. In addition, Patty leads the firm’s recruiting team in our customized Leadership Institute program, created to provide coordinated leadership training for highly qualified college accounting students.
Patty received her BBA in Marketing from North Georgia College and her MBA in International Business from Georgia State University. Patty, her husband and daughter, live in Newnan.
Paul J. McGrath
Network Administrator
Paul joined Smith & Howard in 1999, and serves as Network Administrator for the firm. He oversees the maintenance and upgrades of Smith & Howard’s network and other firm technology, including our "less paper" process. Paul is responsible for initiating and maintaining relationships with appropriate vendors, remaining up to date on the latest technology offerings, and coordinating the firm’s disaster recovery plan.
Paul graduated from the University of Illinois with a BS in Marketing. When he’s not working, he can be found spending time with his wife and children, reading about U.S. history and current events, and faithfully cheering on the Fighting Illini.
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