Meet Our Certified Public Accountants
Education and Professional Credentials
Wake Forest University - Master of Business Administration
Lenoir Rhyne College - Bachelor's Degree - Business Administration
Certified Public Accountant
Certified Management Accountant
Chartered Global Management Accountant
Professional Affiliations
Member - American Institute of Certified Public Accountants and the Tax Division of AICPA
Member - North Carolina Association of Certified Public Accountants
Member - Institute of Management Accountants
Member - American Economic Association
Member - Accounting & Economics Society
Dale has over 45 years of public accounting experience. He earned his CPA Certificate in 1976 and purchased his father’s public accounting business that had served the greater Hickory area since the 1950’s. The firm, Dale K. Cline, CPA, operated until 1980 when a partner joined Dale and the firm became Dale K. Cline & Company, Certified Public Accountants. The partnership dissolved in 1991 and the firm continued operating as Dale K. Cline, CPA. On May 14, 1998, Dale formed a professional limited liability company as the sole owner/manager of Dale K. Cline, CPA, PLLC.
Dale has served this community over the years as an officer on various boards of academic, civic, and professional organizations.
Author, "Banking On Confidence," A Guidebook to Financial Literacy. © 2015 Dale K. Cline
Co-Author, “Money, Banking, and Financial Markets”, a Modern Introduction To
Macroeconomics. Copyright 2022 Dale K. Cline and Sandeep Mazumder
North Carolina Certified Public Accountant Certificate Number 9445
Written by Dale K. Cline and Sandeep Mazumder
Tina R. Lineberger, CPA, CGMA
Tina's areas of experience include healthcare and other professional services, worldwide taxation, real estate issues and related tax implications, and business valuations. She specializes in Consulting and Taxation, including Estates, Trusts, and Gifts. Tina has over 30 years in public accounting serving businesses, individuals, and non-profit organizations.
Tina graduated magna cum laude from Lenoir-Rhyne College in 1991 where she earned a Bachelor of Arts Degree in Accounting. She is a member of the American Institute of Certified Public Accountants, North Carolina Association of Certified Public Accountants, the American Economic Association, and is a Chartered Global Management Accountant.
North Carolina Certified Public Accountant Certificate Number 22393
Joy Cuomo, CPA, CGMA, Certified QuickBooks ProAdvisor. ®
Joy specializes in tax representation, accounting, tax compliance (both foreign and domestic), accounting software training. She has experience in the fields of international manufacturing and distribution, foreign affiliates, healthcare, real estate, rental property and related tax issues, and profit sharing plans. Joy has over 25 years experience in public accounting.
Joy is a magna cum laude graduate of Lenoir-Rhyne College with a Bachelor of Arts Degree in Accounting. She holds memberships in the American Institute of Certified Public Accountants, the North Carolina Association of Certified Public Accountants, and is also a Chartered Global Management Accountant.
North Carolina Certified Public Accountant Certificate Number 27610
D. Denise Couvillon, CPA, CGMA, Certified QuickBooks ProAdvisor. ®
Denise specializes in accounting and taxation. She has over 20 years of public accounting experience in various fields of domestic and foreign taxation, including business, individuals, estates and trusts. She also has experience in auditing and various accounting software programs.
Denise graduated from the University of Miami with a Bachelor's Degree in Business Administration with a Major in Accounting. She is a member of the American Institute of Certified Public Accountants, North Carolina Association of Certified Public Accountants, and is a Chartered Global Management Accountant.
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North Carolina Certified Public Accountant Certificate Number 33625