Meet Our Certified Public Accountants

Dale K. Cline, CPA, CMA, MBA, CGMA
Owner, Manager

Dale's professional experience is in Management Advisory Services and Taxation. This includes consulting with clients regarding ownership issues, profitability, mergers, acquisitions, 1031 exchanges, and financial planning. He also does consulting on how to structure a business, business valuations, real estate issues, and estate planning.

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 40 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

Banking On Confidence Book — Hickory, NC — Dale K. Cline, CPA, PLLC
Written works by Dale K. Cline

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 25 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, and ITIN applications. 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 20 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 15 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
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