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. Mr. Tuttle previously served on the advisory Board of Directors of Carolina First Bank before its merger.
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.
Burt Huggins CPA

J. Burt Huggins, CPA 

Principal
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 a member and Vice-Chair of the School Improvement Council at Socastee High School where his two older children are students. Go Braves! Burt 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 former 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.
Patrick Hooks CPA

Patrick T. Hooks, CPA/ABV

Principal
Patrick T. Hooks, CPA/ABV is a lifelong resident of Conway, SC. He graduated cum laude with a degree in Business Administration from Coastal Carolina University in 2006. He has been with Smith Sapp in their Conway office since 2005. He specializes in small business, real estate and construction taxation. Patrick received his Accredited in Business Valuation credential in 2011 from the American Institute of Certified Public Accountants and handles all valuation engagements for the firm. He is a member of American Institute of Certified Public Accountants and the South Carolina Association of Certified Public Accountants. Patrick currently serves on the Horry County Board of Fee Appeals and the Conway advisory board of Coastal Carolina National Bank.
Nathan Skipper CPA

Nathan E. Skipper, CPA

Principal
Nathan E. Skipper, CPA, received his B.S. in Business Administration with an emphasis in Accounting from the University of South Carolina in 2002, and a Masters of Accountancy from the University of South Carolina in 2003. Prior to Smith Sapp, Nathan’s professional experience includes over nine years of auditing at a “Big 4” accounting firm and three years of corporate accounting at a large real estate company. Nathan is a member of the American Institute of Certified Public Accountants and the South Carolina Association of Certified Public Accountants. He specializes in audits of private companies across a wide range of industries, as well as audits of non-profits and employee benefit plans. Nathan and his wife Renee attend the Rock Church and have 4 children: Isabel, Margaret Hayes, Mary Caroline, and Adeline.

Principal Emeritus

Bob Calliham CPA

J. Robert (Bob) Calliham, CPA 

Principal Emeritus - Active
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 Emeritus - Active
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 and estate planning. He also heads up the Firm’s Technology Services Section.
Richard Crumpler CPA

D. Richard Crumpler, CPA

Principal Emeritus - Active
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

Michal R. Bookhout

Principal Emeritus - Retired
Michael R. Bookhout 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 began working at the firm in 1975 and officially retired in 2018.

Vice Presidents

Collin Fleenor CPA

Collin B. Fleenor, CPA

Vice President
Collin B. Fleenor, CPA graduated cum laude from Coastal Carolina University in 2015 earning a Bachelor of Science in Business Administration, majoring in accounting. He has been with Smith Sapp since December of 2015, working out of their Myrtle Beach office. Collin 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 specializes in pass-through entity taxation, small business taxation, and consulting services. Collin is a lifelong resident of Conway, SC, and spends his spare time enjoying life with his wife, son, and their families and friends.
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 four children: Elijah, Uriah, Micah and Galilee.  In his spare time, he enjoys adventures with his family, coaching soccer, mentoring youth, and being involved in the local church.