For more than 35 years, Charles has provided comprehensive accounting, auditing and consulting services to Elliott Davis clients. He has served a number of industry groups including manufacturing, financial institutions, not-for-profits, contractors, real estate developers and investors and long-term health care facilities.

In addition to being a licensed Certified Public Accountant (CPA), Charles is a Certified Fraud Examiner (CFE). Charles also received one of the first Certified in Financial Forensics (CFF) credentials issued by the American Institute of Certified Public Accountants (AICPA). He has participated in a number of fraud investigations during his career and has worked with law enforcement agencies and members of the criminal intelligence division of the Internal Revenue Service and the South Carolina Department of Revenue.

Charles has been certified as an expert witness in South Carolina criminal, civil and family court. He has also appeared in probate court proceedings. Charles has also assisted a number of attorneys in preparing civil and domestic cases. Testimony has included subjects such as lost profits, lost wages, damages, tax fraud, martial property issues, hidden assets, underreporting of income, fraud and misappropriation of assets.

Education, Credentials and Special Training
Certified Public Accountant (SC License #1114) (GA License #025727)
Certified Fraud Examiner (ACFE #27666)
Certified in Financial Forensics (AICPA #45)
Master of Accountancy, University of South Carolina
B.B.A., Accounting, University of Georgia

Professional Affiliations
American Institute of Certified Public Accountants
South Carolina Association of Certified Public Accountants, Former
     President
Association of Certified Fraud Examiners
South Carolina Board of Accountancy, Former Chair
American Institute of Certified Public Accountants, Former Member Council

Civic and Community Activities
Board of Trustees, Medical University of South Carolina
Board of Directors, Greenwood Economic Development Alliance
Advisor for South Carolina Projects, V. Kann Rasmussen Foundation
Director’s Advisory Board Member and Lecturer, J.M. Tull School of
     Accounting, University of Georgia
Distinguished Lecturer in Accounting, University of Georgia
Past Adjunct Professor of Accounting, University of South Carolina

Awards
Service to the Public Award, American Institute of Certified Public
     Accountants and South Carolina Association of Certified
     Public Accountants

Military Service
United States Air Force, 1968-1972
     AF Outstanding Unit Ribbon with Combat V for Valor with Palm Device
     Good Conduct Medal
     National Defense Medal
     Vietnam Service Medal with Four Bronze Campaign Stars
     Korean Defense Medal
     Republic of Vietnam Gallantry Cross and Vietnam Campaign Medal