People
Our professionals possess very diverse skill sets, developed through years of experience and training both in and out of traditional accounting areas. We staff each engagement with the professionals whose training and experience are best suited to the unique characteristics of that engagement. We carefully inventory the level of training and experience that is required for each and every situation, and we select our professionals based on that inventory.
Patrick C. Smith, CPA
Managing Member
Patrick Smith joined the firm in 1997 and has extensive experience in all areas of public accounting. Patrick was elected managing member in June 2010 and currently oversees all aspects of the firm’s operations.
In addition to his duties as managing member, Patrick is in charge of the firm’s tax and small business practice areas and is responsible for the coordination and supervision of all the firm’s tax and small business accounting engagements. He provides tax planning and consulting and represents clients before the Internal Revenue Service, as well as state and local taxing authorities. Since entering the profession in the tax field, he has helped many individuals and businesses with tax preparation, consulting and estate planning.
Patrick is a member of the American Institute of Certified Public Accountants and the West Virginia Society of Certified Public Accountants. He holds a Bachelor of Science degree in business administration with a concentration in accounting from the University of Kentucky.
Chuck Smith, CPA
Founding Member
Managing Member, Smith-Little, LLC
Chuck Smith leads the firm’s finance team and provides general and financial consulting services to our clients. He also has extensive experience in formulating community economic development plans and has been instrumental in their funding and implementation. Chuck has served as Mayor of the City of Montgomery, West Virginia; Secretary of the West Virginia Parkways Economic Development and Tourism Authority; Chairman of the West Virginia Democrat Executive Committee; Deputy Secretary of State for the State of West Virginia and Member of the Board of Directors of the West Virginia University Institute of Technology Foundation.
Chuck is a member of the American Institute of Certified Public Accountants and the West Virginia Society of Certified Public Accountants. He holds a Bachelor of Science degree in business administration with a concentration in accounting from the West Virginia University Institute of Technology.
Todd F. Dingess, CPA
Member
Todd Dingess is the member-in-charge of the public utilities practice area. Todd is responsible for all Rate Cases and Certificate Cases with the Public Service Commission of West Virginia, construction project administration, feasibility studies, cost analysis studies, financial projections, rate design, and other general consulting engagements by related public utilities. Since his professional experience began with public utilities in 1987, Todd has become recognized as an expert witness before the West Virginia Public Service Commission and has been appointed receiver by the circuit court for troubled public service districts. Todd is also a regular contributor to annual educational seminars conducted for managers of water and wastewater facilities.
Todd holds a Bachelor of Science degree in business administration with a concentration in accounting from Marshall University.
Professionals
Dennis R. Hicks, CPA
Manager
John Jenkins, CPA
Manager
Sherry Smith
Manager
Linda Tolley-Raffle, CPA, CFF
Manager
Jessica Gardner
Senior Associate
Newton Nichols
Senior Associate
Ashley Paben
Senior Associate
Debbi Rabel
Senior Associate
Tonya Whitehair, CPA
Senior Associate
Betsy DeBord, MBA
Associate
Beth VanBibber
Office Manager
Our professionals possess very diverse skill sets, developed through years of experience and training both in and out of traditional accounting areas. We staff each engagement with the professionals whose training and experience are best suited to the unique characteristics of that engagement. We carefully inventory the level of training and experience that is required for each and every situation, and we select our professionals based on that inventory.
Patrick C. Smith, CPA
Managing Member
Patrick Smith joined the firm in 1997 and has extensive experience in all areas of public accounting. Patrick was elected managing member in June 2010 and currently oversees all aspects of the firm’s operations.
In addition to his duties as managing member, Patrick is in charge of the firm’s tax and small business practice areas and is responsible for the coordination and supervision of all the firm’s tax and small business accounting engagements. He provides tax planning and consulting and represents clients before the Internal Revenue Service, as well as state and local taxing authorities. Since entering the profession in the tax field, he has helped many individuals and businesses with tax preparation, consulting and estate planning.
Patrick is a member of the American Institute of Certified Public Accountants and the West Virginia Society of Certified Public Accountants. He holds a Bachelor of Science degree in business administration with a concentration in accounting from the University of Kentucky.
Chuck Smith, CPA
Founding Member
Managing Member, Smith-Little, LLC
Chuck Smith leads the firm’s finance team and provides general and financial consulting services to our clients. He also has extensive experience in formulating community economic development plans and has been instrumental in their funding and implementation. Chuck has served as Mayor of the City of Montgomery, West Virginia; Secretary of the West Virginia Parkways Economic Development and Tourism Authority; Chairman of the West Virginia Democrat Executive Committee; Deputy Secretary of State for the State of West Virginia and Member of the Board of Directors of the West Virginia University Institute of Technology Foundation.
Chuck is a member of the American Institute of Certified Public Accountants and the West Virginia Society of Certified Public Accountants. He holds a Bachelor of Science degree in business administration with a concentration in accounting from the West Virginia University Institute of Technology.
Todd F. Dingess, CPA
Member
Todd Dingess is the member-in-charge of the public utilities practice area. Todd is responsible for all Rate Cases and Certificate Cases with the Public Service Commission of West Virginia, construction project administration, feasibility studies, cost analysis studies, financial projections, rate design, and other general consulting engagements by related public utilities. Since his professional experience began with public utilities in 1987, Todd has become recognized as an expert witness before the West Virginia Public Service Commission and has been appointed receiver by the circuit court for troubled public service districts. Todd is also a regular contributor to annual educational seminars conducted for managers of water and wastewater facilities.
Todd holds a Bachelor of Science degree in business administration with a concentration in accounting from Marshall University.
Professionals
Dennis R. Hicks, CPA
Manager
John Jenkins, CPA
Manager
Sherry Smith
Manager
Linda Tolley-Raffle, CPA, CFF
Manager
Jessica Gardner
Senior Associate
Newton Nichols
Senior Associate
Ashley Paben
Senior Associate
Debbi Rabel
Senior Associate
Tonya Whitehair, CPA
Senior Associate
Betsy DeBord, MBA
Associate
Beth VanBibber
Office Manager