Executive Team

Principals

Larry Tuttle CPA

Larry G. Tuttle, CPA 

Principal
Larry G. Tuttle, CPA received his B.S. in Business Administration with an emphasis in Accounting from the University of South Carolina in 1985. Mr. Tuttle currently serves as President of the firm. He is a member of the South Carolina Association of Certified Public Accountants and has previously served on the State's Board of Directors as the Grand Strand Chapter Representative, including serving as a member on various state committees over the previous 20 years. He is a member and past President of the Grand Strand Chapter of Certified Public accountants and is a member of the American Institute of Certified Public Accountants. Mr. Tuttle specializes in small business and real estate taxation, non-profit accounting and taxation, and employee benefit plan audits. Mr. Tuttle previously served on the advisory Board of Directors of Carolina First Bank before its merger and is an active member of the Surfside United Methodist Church, SUMC Methodist Men’s Group, and is current League Director for SUMC Upward Basketball.
Chris Huggins CPA

Christopher S. Huggins, CPA

Principal
Christopher S. Huggins, CPA is a lifelong resident of Conway, SC and is married to Tracy M. Huggins.  They have two children, Gunner C. Huggins and McCarthy S. Huggins.  Chris graduated in 1990 with a B.S. in Business Administration(Accounting) from USC Coastal Carolina College.  In 2010, he received the Distinguished Alumnus Award from the Wall College of Business.  Chris is a principal in the accounting firm of Smith Sapp CPAs where he serves as chief financial officer and manages the firm's Conway location.   He is a member of the South Carolina Association of Certified Public Accountants and the American Institute of Certified Public Accountants.  Chris currently serves on the Board of Trustees for Conway Medical Center, the Coastal Educational Foundation Board of Trustees and is a member of the Wall College Board of Visitors.
Mike Gamble CPA

Michael L. Gamble, CPA 

Principal
Michael L. Gamble, CPA graduated in 1991 with a B.S. in Business Administration from The Citadel. Mr. Gamble has completed a Tax Certification of Education in the area of tax planning and advising for closely held businesses. He is a member of the South Carolina Association of Certified Public Accountants, its Grand Strand Chapter and the American Institute of Certified Public Accountants. Mr. Gamble specializes in small business taxation and consulting. He is a charter member of the Kiwanis Club of Myrtle Beach and served as its Treasurer and Board Member, and also serves as a board member of the Georgetown County Chamber of Commerce. Mr. Gamble heads up the Pawleys Island Office.
Dave DeKleva CPA

David C. DeKleva, CPA 

Principal
David C. DeKleva, CPA graduated cum laude from USC Coastal Carolina College with a B.S. in Business Administration in 1992. He is a licensed CPA in North and South Carolina. Mr. DeKleva oversees the firm’s Auditing Division and in 1996 received a Certificate of Educational Achievement in Governmental Accounting and Auditing issued by the American Institute of Certified Public Accountants. He is a member of the South Carolina Association of Certified Public Accountants, its Grand Strand Chapter and the American Institute of Certified Public Accountants. He is a member of the Government Finance Officers Association’s Special Review Committee. Mr. DeKleva is a Vice President in the firms Auditing Division and specializes in government and not-for-profit accounting and auditing.
Elizabeth Thompson CPA

J. Elizabeth Thompson, CPA 

Principal
J. Elizabeth Thompson, CPA received her B.S. in Business Administration with an emphasis in Accounting from Coastal Carolina University in 1997. She is a member of the South Carolina Association of Certified Public Accountants, its Grand Strand Chapter and the American Institute of Certified Public Accountants. Mrs. Thompson became an equity owner in the firm on January 1, 2008 and works in the Myrtle Beach and Pawleys Island locations.
Bob Calliham CPA

J. Robert (Bob) Calliham, CPA 

Principal
J. Robert (Bob) Calliham, CPA graduated magna cum laude from Wofford College in 1975 and received his Masters of Accountancy degree from the University of South Carolina in 1976. Bob joined the firm of Smith, Sapp and Company on January 3rd, 1977 and became a partner in 1980 prior to the firm’s incorporation. Mr. Calliham is a member of the South Carolina Association of Certified Public Accountants and the American Institute of Certified Public Accountants. Mr. Calliham has served on the executive committee as either Chairman or President for over 30 years. Bob is active in community affairs, and has served as the Treasurer of the North/South Game Committee and currently chairs Baseball at the Beach. In addition to a multitude of other community volunteer activities, Bob also served as a Director and Chairman of the Waccamaw Community Foundation.
Pete Fitzpatrick CPA

Peter J. Fitzpatrick, LL.M., CPA 

Principal
Peter J. Fitzpatrick, LL.M., CPA received his B.S. and Masters of Accountancy degrees from the University of South Carolina School of Business, a J. D. from the University of South Carolina School of Law, and a LL.M in Taxation from the University of Miami School of Law. "Pete" is a member of the South Carolina and American Bar Association’s Taxation, Real Property and Probate Sections and a member of the South Carolina Association of Certified Public Accountants and the American Institute of Certified Public Accountants. He specializes in the areas of taxation, estate planning, and probate matters. He also heads up the Firm’s Technology Services Section.
Richard Crumpler CPA

D. Richard Crumpler, CPA, CFP 

Principal
D. Richard Crumpler, CPA, CFP received his B.A. in accounting from the University of South Carolina in 1969. He is a Certified Financial Planner. He is a member of the South Carolina Association of Certified Public Accountants. He is a charter member and past officer of the Chicora Rotary Club, past chairman of the board for the City of Myrtle Beach Zoning Board of Adjustment, served on the Board of Directors of the Better Business Bureau, and served on the local Advisory Board for Carolina First.
Mike Bookhout CPA

Michael R. Bookhout, CPA 

Principal
Michael R. Bookhout, CPA received his B.S. from Memphis State University in mathematics and holds a graduate degree from Memphis State in accounting. Mr. Bookhout served a tour of duty in Vietnam as a captain in the U.S. Air Force. Mr. Bookhout has been with the firm since 1975.  Mr. Bookhout is currently semi-retired & services only a select few clients.

Vice Presidents & Engagement Managers

Burt Huggins CPA

J. Burt Huggins, CPA 

Vice President
J. Burt Huggins, CPA earned his B.S. in Accounting (2001) and Masters of Accountancy (2002) from the College of Charleston.  Burt has worked with Smith Sapp since 2002 and enjoys assisting individuals and small business clients with their accounting and tax needs.  He is a QuickBooks® ProAdvisor®.  Burt is a member of the American Institute of Certified Public Accountants, the South Carolina Association of Certified Public Accountants and member and past President of the Grand Strand Chapter of CPAs.  He is the former Treasurer of Hope House of Myrtle Beach, a local nonprofit that assists homeless and otherwise challenged students at Myrtle Beach High School.  He and his wife, Leslie, are mentors with the Horry County Children’s Mentoring Program.  They have 3 children:  Colin, Jack Henry and Rivers, and are Covenant Members of Carolina Forest Community Church where they volunteer in the children’s ministry.
Christine DeKleva CPA

Christine J. DeKleva, CPA 

Engagement Manager
Christine J. DeKleva, CPA received her B.S. in Business Administration from Coastal Carolina University in 1998 and Masters of Business Administration (accounting) from Winthrop University in 2000. Christine is a member of the South Carolina Association of Certified Public Accountants, its Grand Strand Chapter and the American Institute of Certified Public Accountants. Christine has been with the firm since 1998 and works out of the Myrtle Beach and Pawleys Island offices.  

Operations

Ryan Beecher

Ryan M. Beecher 

Vice President
Ryan M. Beecher earned his B.S. in Business Administration (2003) from Emmanuel College and Masters of Business Administration (2004) from Liberty University.  He serves as the Chief Operating Officer of the firm.   Ryan is an E-Verify® Employer Agent, and specializes in budgeting and process improvement.   As a respected human resources advisor, he has authored various published HR materials and remains a notable résumé consultant.  Ryan and his wife are blessed to have three young boys:  Elijah, Uriah, and Micah.  In his spare time, he enjoys adventures with his family, mentoring youth at the Waccamaw Youth Center, and being involved at Doxa Church.