Robert C. (Rob) Fuller, CPA

Member - Assurance, Accounting, and Business Taxation

rob.fuller@hayflich.com

Mr. Fuller has been associated with Hayflich & Steinberg, CPA's since 1996. A 1990 graduate of Marshall University, he has been engaged in public accounting since 1996. He also performed accounting work at the University of Kentucky and is licensed to practice accounting in West Virginia.

Rob has extensive experience in the performance, management, and review of audited financial statements for wholesale, manufacturing, retail, governmental, not-for-profit, private foundations and college and university clients. He also has experience in audits of employee benefit plans and audits requiring compliance with OMB Circular No. A-133. Rob’s experience also includes the performance of traditional accounting engagements, such as reviews and compilations, as well as the preparation and review of federal, state, and local income tax returns for business entities and individuals.

Aaron J. Heighton, CPA, CVA

Member - Business Valuation and Estate Planning

aaron.heighton@hayflich.com

Mr. Heighton has been associated with Hayflich & Steinberg since 1999. He is a 1996 graduate of Marshall University and is licensed to practice in Ohio and West Virginia.  He has obtained the status of Accredited in Business Valuations (ABV) through the American Institute of Certified Public Accountants and has also obtained the certification of Certified Valuation Analyst (CVA), an accreditation of the National Association of Certified Valuation Analysts.

Aaron has successfully completed the Cannon Financial Trust School with an emphasis on Estate and Trust Planning. This encompassed a three year program covering all facets of estate planning.

He has over 10 years experience in public accounting and the banking/financial services industry.  Aaron’s experience includes the performance of traditional accounting and auditing engagements, as well as the preparation and review of federal, state, and local income tax returns for business entities, individuals, estates and trusts.  In addition, he has experience in all facets of business valuation engagements and business advisory services.  His experience in the financial services industry included internal reviews, regulatory reporting, due diligence procedures associated with a merger transaction and close interaction with the board of directors, senior management and regulatory bodies. By working in the private sector, this experience and knowledge complements and enhances the requirements of the public accounting sector.

As an active member of various professional organizations, Aaron complies with the continuing professional education requirements of the AICPA, the Ohio and West Virginia Boards of Accountancy and the National Association of Certified Valuation Analysts.

Akia Rice, CPA, MST

Member - Taxation

Akia has been associated with Hayflich CPAs since 2007.  She is a 2006 graduate of Marshall University and is licensed to practice in West Virginia.  She received a Masters  in Taxation with distinction from Bentley University in 2012. 

Akia has experience in the area of income taxation, planning, and research, with an emphasis on high net-worth individuals and closely held businesses.   Her experience includes multi-state,  international and treaty-based taxation, as well as trust, gift, and estate taxation.

Akia manages a varied tax practice, involving tax compliance, business and individual tax planning, and tax agency examinations.

Akia is an active member of various professional organizations, holding current and previous leadership roles.   She is involved with recruiting and acts as firm liaison with Marshall University.  She has been a guest lecturer and speaker for the Marshall University Accounting Department and Marshall University's Beta Alpha Psi.

Beverly A. Miller, CPA, CAPPM

Manager

beverly.miller@hayflich.com

Mrs. Miller specializes in small business accounting and computer consulting with a special emphasis on physician practices.  A graduate of Glenville State College, she has been associated with Hayflich & Steinberg since 1987. In her work with physicians, Beverly has set up new practices and reviewed internal controls and efficiency for existing practices.  She has extensive experience in contract negotiations, compliance activities, and computation of physician compensation and bonus payments under terms of employment and guarantee agreements.  She also manages the preparation of accounting records, financial statements, and various business, income, and payroll-related tax returns.  She has experience in the design and implementation of accounting software applications and serves as the firm's technical advisor and training coordinator for small business accounting software, including QuickBooks.  Beverly has been a guest lecturer and speaker for the Marshall University Accounting Department, the Marshall University Medical School, The Medical Office Managers Association, and the West Virginia Healthcare Financial Management Association.

Ralph J. Wilson, CPA

ralph.wilson@hayflich.com

Mr. Wilson received his MBA from West Virginia University in 1974, and joined the firm immediately thereafter. He has extensive experience in the area of income taxation and planning, especially as it relates to small and mid-sized businesses, and their high net-worth owners.

Having served in a variety of capacities early on, Ralph is well grounded in many phases of taxation. Today he manages a varied tax practice, involving tax compliance, business and individual tax planning, and taxing agency examinations.

His broad base of experience includes the problems associated with most type of business entities: individuals, corporations of all varieties (regular C , subchapter S, for-profit, non-profit, single-state, multi-state, operating, holding, etc.), partnerships, limited liability companies, and employee benefit plans.

Brenda Pauley, CPA

brenda.pauley@hayflich.com

Brenda has over 20 years experience in public and private accounting.

Brenda has been a licensed Certified Public Accountant since 2000. Before beginning her career in public accounting, Brenda's experience in the private sector included working for a Fortune 500 company and a small locally owned business. Since beginning her career in public accounting, Brenda has developed expertise in a variety of areas, of which the following are some examples:

• Supervision and preparation of Federal and state corporate, individual, trust, and estate income tax returns, including a mutual insurance company.
• Experience in tax planning and projections for both corporations and individuals.
• Supervision, preparation, and review of compiled and reviewed financial statements for a variety of entities.
• Supervisory responsibility for engagements involving audits of non-profits and governmental entities.
• Specialized experience in automobile accounting, LIFO inventory, and various consulting services.
• Extensive experience with QuickBooks software, including client training.

Brenda is a member of the American Institute of Certified Public Accountants and the West Virginia Society of Certified Public Accountants. She is a native West Virginian and a 1987 graduate of West Virginia Institute of Technology. Brenda and her husband Greg have two children.