T. Wayne Owens & Associates LLC
Who We Are
Your A/E/C firm must be well managed – an imperative for success. And as a key management partner in maintaining the well-being of your firm, your accountant must thoroughly understand your business. Because T. Wayne Owens & Associates has a singular focus on serving the design industry, we are immersed in the unique needs, pains – and potential – of A/E/C firms.

Learn more about: Our People      Our Philosophy      Our Affiliations

Our People

To ensure that your A/E/C firm is served at the highest level, every professional we hire has design industry experience. Meet our key players:

T. Wayne Owens, CPA, CGMA, CDA (photo)T. Wayne Owens, CPA, CGMA, CDA


Key Role: A/E Financial Management, FAR & Financial Statement Audits

“Life is an issue of direction not distance. Distance is just a matter of time.”  ~Anonymous 

Count on Wayne for:

Being the Go-To A/E/C Accountant.  Google “T. Wayne Owens” and you’ll discover the hundreds of his articles and presentations on A/E auditing and financial management, AASHTO Uniform Audit & Accounting Guide, FAR overhead rates, government contracting, project accounting and numerous other accounting-oriented topics for the design industry. During his 35+ years in consulting, auditing and financial management, Wayne has worked for accounting firms and has also served as CFO of an architectural firm. He has taught at the university level and frequently presents educational programs throughout the U.S. and Canada for ACEC, AASHTO and PSMJ. Basically, Wayne eats, drinks and breathes A/E/C accounting!

Straightforward  Candor. As client, you’re the boss. But that won’t stop Wayne from sharing his opinion and letting you know all the facts – even the unpleasant ones – so that you can make the best possible decisions. His commitment to your success makes Wayne an integral partner in your business. He wants to make sure you understand the implications of decisions you make now to avoid surprises later.

A Treasure Trove of Connections. The way Wayne gets results is through the strong relationships he builds. Not just with clients, but with accounting organizations like AICPA, industry organizations like ACEC and AIA, client organizations like AASHTO and the various state DOTs. And with other CPA firms, and consultants like PSMJ. Wayne creates these rich relationships by giving, sharing, and connecting people to each other, rooting out resources for his clients. That’s half the fun of doing business with Wayne anyway, but it also pays off in spades. Wayne’s way of creating relationships has helped many A/E/C firms bridge gaps with DOTs and opens up the field of resources for clients.

Education and Professional Qualifications:
Wayne received his B.S. from Clemson University. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants and Georgia Society of CPAs.

On the Personal Side:
Wayne lives in South Carolina at Lake Keowee where he enjoys spending time with his wife Rhonda, his two daughters Jessica and Lauren and his granddaughter Parker.  He also like motors – boating on Lake Keowee, riding one of his two motorcycles, or flying. Wayne is an instrument rated private pilot and puts that skill to use in serving clients - he can be at any client's office in the Southeast within a few hours.


Mindy L Toole, CPA (photo)Mindy L. Toole, CPA, CGMA, CDA


Key Role: Tax Planning for A/E/C Firms

“Discipline is just choosing between what you want now and what you want most.” ~Anonymous

Count on Mindy for:

Laser Focus on A/E/C.  Mindy is not interested in being a “jack-of-all trades” accountant. She is all A/E/C, all the time! That means her knowledge of the industry runs deep. She has handled many complex projects for design firms, and understands the nuances that exist in the A/E world – such as doing tax planning that doesn’t damage your overhead rate. She saved one firm nearly $9 million through a well-executed change in accounting method from accrual to cash. Mindy was the tax accountant for the sale of a large multi-state engineering firm to a publically traded company, handling all of the reporting for this large-scale transaction. Because A/E/C has been Mindy’s focus for many years, she has become a tremendous asset to her clients.

Big-Picture Wisdom. One key to long-term profitability is having a business advisor who knows your business, your industry and your personal preferences. Mindy takes the time to build solid relationships with her clients, which allows her to anticipate your needs and help you make decisions that support your bigger mission. Yes, Mindy can help you save on taxes – but she will also show you how to manage your overhead rate for profitability. Tax planning and accounting is not just a transaction for Mindy, it’s a process that requires insight, thoughtfulness and strong collaboration with the client.

Shaking up Tradition. In keeping with the overall philosophy of T. Wayne Owens & Associates, Mindy’s approach to accounting is beyond the box. Technical expertise and quality is a must. But so is creating an environment that puts the emphasis on great client service, with minimal interruption and no “nickel and diming” – it’s not about racking up billable hours, but about creating a superb learning environment for clients and enjoying the process along the way. It’s important to Mindy that she’s at her best for you and not frazzled from working like a mad dog all tax season. She loves hard work. But she also loves to have some time to put the top down on the car and enjoy the Augusta, GA weather.

Education and Professional Qualifications:
Mindy received her BBA in Accounting (minor in Economics/Finance) from Lakeland College, Sheboygan, WI, graduating Summa Cum Laude. Mindy is a Certified Public Accountant. She is a member of the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. She is also a Chartered Global Management Accountant and a Certified Design Accountant. Mindy is currently pursuing her Accredited Business Valuation credential.

On the Personal Side:
She is a newlywed!  Mindy took her desire to know the Engineering Industry so seriously she married an engineer.  She is proud of her two fantastic college kids. She travels quite a bit with her new husband and in her "free" time they are renovating her personal residence. She has been studying the Hebraic Roots extensively and also loves learning about alternative medicine.


Brad  Wilson, CMA (photo)Brad Wilson, CMA, CDA

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Key Role: Financial Management, Valuations, Mergers & Acquisitions for A/E/C firms

“If you don’t know where you are going, you’ll end up someplace else.” ~Yogi Berra

Count on Brad for:

A&E Depth. Brad is laser focused on the design industry. He has been the on-staff CFO for a 70-person architecture firm, as well as serving as a consultant and outsourced controller and CFO for many successful architecture and engineering firms throughout his nearly 30-year career. He admires his clients’ design talents and understands the unique nature of the industry.

Boosting Your Success. Brad is passionate about helping firms like yours enhance your success by incorporating stronger business acumen and practices into your systems. He has advised and trained owners and managers of many design firms on financial management, technology, leadership development, strategic planning, ownership transition, and mergers and acquisitions. He has a strong track record of improving revenue and profitability for his clients.

Standing in Your Corner. Communication is key, and Brad is highly skilled at translating accounting terms and best practices into language his A&E firm clients can easily understand and act on. He gets to know his clients holistically, digging into how your firm currently operates, as well as learning your personal lifestyle goals, and how you envision your firm transitioning over the years. Brad is committed to helping you thrive on your terms.

Professional Qualifications:
Brad received his Bachelor of Science degree in economics from The Ohio State University, and an MBA and Law degree from Capital University, Columbus, Ohio. He is a Certified Management Accountant.

On the Personal Side:
“Energetic” is one word that fits Brad perfectly. He has many interests! One of his passions is bicycling, and he especially likes to tap into his mechanical skills by repairing bikes in his basement shop. He is an avid CrossFitter – working out hard so that he can keep up with his four sons. Brad is active in his church, and he enjoys travel adventures with his family.


Becky  Carlson, CPA, ABV (photo)Becky Carlson, CPA, ABV, CDA

614.335.9005 x503

Key Role: Business valuations and accounting services for A/E/C Firms

“Tell me, what is it you plan to do with your one wild and precious life?” ~Mary Oliver

Count on Becky for:

Expertise with Valuations. As an accredited business valuator with a long history of working with design firms, Becky has a deep understanding of the many crucial elements involved in an A/E firm valuation. She is skilled with performing Business Valuations, Ownership Transition Modeling, Mergers and Acquisitions, and providing insights and guidance when you are looking to set up or revise your firm’s transition plans.
A/E/C Depth. Becky has worked on hundreds of engagements as a Certified Public Accountant for A/E firms, construction firms, and other professional services companies – providing Tax Preparation, Business Advisory Services and specialized reporting such as Key Performance Indicators analysis. She also has vast experience with full charge bookkeeping and financial reporting for design firms.

Handling the Numbers. Becky loves working with numbers, and it shows! She is highly adept at evaluating your firm’s day-to-day work systems to uncover ways to manage the business as efficiently as possible. She can dig deeply into the details of your financials, tax strategies, liquidity needs, asset purchases, profitability, employee pay structure – any aspect of your business – and help you strengthen your firm’s big-picture strategies for growth and prosperity.

Education and Professional Qualifications:
Becky earned her Bachelor of Science in Finance from Michigan State University, and a Bachelor of Science in Accounting from Franklin University. She is a Certified Public Accountant and is accredited in Business Valuation (ABV). Becky is a QuickBooks ProAdvisor and knows A/E industry software programs, such as Ajera and Vision.

On the Personal Side:
Becky enjoys hiking with her dog, and traveling – she recently vacationed in Hawaii and is planning a trip to England, where she would like to visit the home of Beatrix Potter. A big supporter of the arts, Becky also volunteers with the Dublin Arts Council.


Tony Machi, MBA, CPA (photo)Tony Machi, MBA, CPA


Key Role: Director of Government Compliance

"The journey of a thousand miles begins with a single step." ~Lao Tzu

Count on Tony for:

Mountains of Experience. Tony knows A/E/C deeply, having long served at senior levels within the governmental and financial compliance function of one of the largest engineering firms in the U.S. (ranked in the top 30 on ENR’s Top 500 Engineering Firms). He has become nationally recognized as a foremost expert on FAR risk assessment, mitigation, testing and distribution of information by peers in the AASHTO audit community. Tony is masterful at bringing people and entities together – he successfully negotiated with his state’s Department of Transportation to become the first consulting group in the state to receive a cognizant letter.

Vibrant Leadership. Tony brings a dynamic energy to fuel the big-picture vision you’ve set for your firm, and he considers himself a partner in reaching – and surpassing! – your business strategies. He has led many financial teams (global and domestic) through complex issues in all areas of financial management and government compliance. Tony is a sought-after speaker and thought-leader who has given numerous presentations related to governmental financial compliance.

Doing the Right Thing the First time. This is Tony’s core philosophy. Whether he is developing a multi-year financial model for your business, guiding you to a higher profit margin, putting continuous improvement measures in place, or helping you find relief from the most mind-boggling problems, Tony is a craftsman at finding the best solutions right off the bat.

Education and Professional Qualifications:
Tony received both his Bachelor of Science in Business Administration, as well as his MBA from Duquesne University in Pittsburgh, PA. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, as well as the Pennsylvania Institute of CPAs. Tony also serves on Duquesne University’s Accountancy Advisory Board. He is a member of ACEC/AASHTO task forces that are engaged in promoting consistency within the industry.

On the Personal Side:
Tony is a first-generation American, and credits his Italian-born parents with instilling his strong work ethic. A DIY-guy, Tony loves to work on cars and projects around the house, and he enjoys spending family time with his wife, three kids (two teens and one tween!), and two dogs.


Shirley Berlin, CPA (photo)Shirley Berlin, CPA


Key Role: Internal Financial Management and Accounting for A/E/C Firms

"Never doubt that a small group of thoughtful, committed people can change the world. Indeed, it is the only thing that ever has." ~Margaret Mead

Count on Shirley for:

Vast Knowledge of A/E/C. Shirley’s 30+ years of extensive hands-on experience in accounting, management and business leadership includes 24 years as controller/VP with Jordan, Jones & Goulding, Inc. (JJG) until their acquisition by publicly-held Jacobs Engineering. She was an integral part of JJG’s management team and served on the Board of Directors. She directed the accounting and financial functions of the firm, which had more than 500 employees in seven states. She handled the financial aspects of the firm’s leveraged buyout of a retiring principal, including securing bank financing and establishment of an Employee Stock Ownership Plan.

Your On-Call CFO. Shirley’s experience and expertise in all areas of A/E/C accounting include project cost accounting systems, financial accounting systems, forecasting, IRS/FAR/CPA audits and compliance, ESOPs and other benefit plans, and involvement with senior management and long-term strategic goals. Bring Shirley in on specific tasks or on a retainer where she will work with your firm’s leadership as CFO or as a controller for more hands-on assistance.

WYSIWYG. With Shirley, what you see is what you get! She will tell you the hard truth to make sure your company is performing at its highest caliber. Because she has worked both sides of the fence – both in public accounting and as an engineering firm client – Shirley can quickly cut through to the most critical factors in running a profitable A/E/C firm. Hands down, Shirley will add direct value to your business.

Education and Professional Qualifications:
Shirley earned a Bachelor of Arts degree from Georgia State University, graduating Magna Cum Laude. She is a Certified Public Accountant.

On the Personal Side:
A voracious reader, Shirley has shared her love of reading by volunteering to teach illiterate adults to read. “It’s an amazing feeling to watch someone learn to read,” she says. “It instantly changes their lives.”

She also calls herself an “animal person,” and has adopted many strays, volunteered at Zoo Atlanta and supports the David Sheldrick Wildlife Trust, an elephant orphanage in Kenya.


Chris Mayfield, CPA, CDA (photo)Chris Mayfield, CPA, CDA


Key Role: FAR & Financial Statement Audits for A/E/C Firms

"If your dreams don’t scare you, perhaps they aren’t big enough!" ~Unknown

Count on Chris for:

FAR Mastery & More. Chris is one of the top FAR experts nationwide, with a deep understanding of government contracting. Using this experience as well as his A/E/C industry knowledge, he will effectively perform your FAR overhead and financial statement audits, as well as provide tax and business consulting. He knows A/E/C inside and out. Chris is an advisor and teacher, strategic thinker and relationship builder. He brings massive technical strength to every client engagement. You’ve got a major league player with Chris on your team.

Understanding A/E/C Culture. As a former controller of a large A/E firm, Chris has walked in your shoes and understands the financial and operating decisions you face on a daily basis. His deep knowledge of A/E/C firm financial management means he can jump right into the deep end when he provides services for your firm. Chris took an unusual path to accountancy, spending time in the A/E trenches in the private industry, dealing with government auditors and outside accountants… before transitioning to a public accounting firm specializing in the A/E/C industry. You’ll love his practical approach.

Being a Bridge-Builder. It is crucial to establish strong relationships with the various entities involved in the terrain of regulatory compliance. Chris has a knack for building alliances between A/E firms, DOTs and other entities to foster greater coordination and cooperation. For example, Chris managed a collaboration of key players to resolve Indiana DOT policies that were inconsistent with best practices, which ultimately helped his engineering clients increase revenues and profitability. Win-win!

Education and Professional Qualifications:
Chris received his Bachelor of Science in Business from Indiana University-Purdue University Indianapolis. He is a Certified Public Accountant and is involved with several professional organizations, including the American Institute of CPAs, the Indiana CPA Society, and the American Institute of Architects Indiana. He is also active with the American Council of Engineering Companies Indiana, and has served on their board of directors. Chris received the Sagamore of ACEC Indiana Award, given annually to a leader who is not a practicing engineer, but has elevated the engineering profession, created goodwill toward ACEC, and advanced the cause of engineers.

On the Personal Side:
Chris enjoys his involvement with Mercy Road Church, where he serves on the Operations Team as Treasurer. He is also a marathon runner and has parachuted from an airplane (twice!). He also loves spending time with his family, which includes two Shih Tzu pups.


Patrick  Dolan, CPA/CFF, CFE, CLFP (photo)Patrick Dolan, CPA/CFF, CFE, CLFP


Key Role: Financial Statement Audits for A/E/C Firms

"Believe you can and you're halfway there." ~Theodore Roosevelt

Count on Patrick for:

Audits, Audits, Audits! Patrick has an impressive depth in his experience compiling, reviewing and auditing financial statements in a number of industries, including construction companies, homebuilders, and manufacturing firms. He has an advanced expertise in GAAP, FASB Codification and internal controls.

Being a Solution Sleuth.  No matter what comes up during an audit, Patrick is ready to slow down, decipher the situation, and help you find the ideal solution. This is key to a quality audit. He is skilled at detecting costly errors – in one example, he determined that an accrued interest calculation on a note payable was being improperly calculated by both the lender and the client. The re-calculation resulted in a favorable adjustment to the client of $35,000.

Teaming with You.  Patrick sees his role with each client as a partner, teacher, and trusted business advisor. He is a strong leader who thrives on interacting with clients and working together toward solutions. Patrick wants to know your firm’s most important goals, and will work with you to put the right systems in place to achieve the best results.

Education and Professional Qualifications:
Patrick received his Bachelor of Business Administration, specializing in Accounting, from Western Michigan University. He is a Certified Public Accountant, and also holds a certification in financial forensics (CFF). He is a Certified Fraud Examiner, as well as a Certified Lease & Finance Professional. He is involved with several professional organizations, including the American Institute of CPAs, the Association of Certified Fraud Examiners, and the Illinois CPA Society, where he is a member of the Auditing and Assurance Committee.

On the Personal Side:
Patrick loves his role as father to his 7-year-old daughter. He also plays golf and lifts weights. He enjoys his adopted city of Chicago, and admits to being a “softie” about animals. His three-legged cat is very glad about this!


Kelli Mayer, CPA (photo)Kelli Mayer, CPA


Key Role: FAR Audits for A/E/C Firms

"Words that summarize the characteristics of a great leader are: Seek justice, love mercy, walk humbly with your God." ~unknown

Count on Kelli for:

Encyclopedic Knowledge of FAR. A self-described “FAR nerd,” Kelli knows the regulation inside and out. Kelli’s ease with interpreting and applying the FAR requirements significantly strengthens your firm’s ability to work with government contracts. Her technical expertise will take the dread out of dealing with the regulation.

Insider View. Kelli brings a unique experience from the governmental side of the equation, having worked in government agencies, such as the General Services Administration, as well as DCAA – she has a specialized understanding of how the system works, and puts that depth of knowledge to work for your A/E firm.

Sharing her Wisdom. One thing Kelli especially enjoys about her work is passing along her knowledge to clients. She loves teaching the nuances of the regulation, and showing how you can use the audit to benefit your firm. She once taught a class on the regulation and used LEGOs® to demonstrate a concept – you just never know what tools Kelli will bring to your engagement!

Education and Professional Qualifications:
Kelli earned her Bachelor of Science in Business Administration, with a focus on Accounting, from Rider University in Lawrenceville, NJ. She later received a Master of Accountancy, specializing in Fraud and Forensic Accounting, also from Rider University. She is a Certified Public Accountant. Kelli is fluent in Spanish.

On the Personal Side:
Many hobbies interest Kelli! She is into sewing, quilting, baking, cake decorating, scrapbooking, gardening… just for starters. Her two college-age children are both pursuing careers in ministry. Kelli also enjoys volunteering for several organizations, including a Hispanic agency she has worked with for over 18 years.


Anna Abernathy, CPA, CDA  (photo)Anna Abernathy, CPA, CDA

678.261.8566 x403

Key Role: Small Business Specialist for A/E/C Firms

"As a man thinketh in his heart, so is he” ~ Proverbs 23:7

Count on Anna for:

Small Biz Focus – Anna is passionate about working with small businesses and providing the level of attention and care a smaller A/E/C firm needs, from the billing side to the software side, and tax accounting too. She can handle your S-Corp, C-Corp, Estate, Trust and Individual tax returns, as well as help you set up and maintain a solid accounting process that fits your firm’s style. She is available to answer questions, big and small, about QuickBooks, taxes, and any other accounting matter. Whether you want just a little guidance or full-on support, Anna is your go-to small business guide.

Wide-Angle View – We are excited about bringing Anna on board because she is sharp! Not only technically savvy, but she will ask the right questions to take in the bigger picture – so her work with you supports the larger context of your firm’s mission. Anna understands the A/E/C industry, and she also has internal construction company experience. Her goal is not just to help with your accounting, but to strengthen your overall business for maximum success.

Relief! – Most of our small business clients are technical wizards in the work they do for their clients. But sometimes the back-end functions like accounting get neglected. Anna can help you end the struggle to “keep up” with your books – she’ll catch up your books, set up a system, and then help you keep it maintained so that you are in compliance. Put Anna on your team so you can dedicate your attention to serving your clients.

Education and Professional Qualifications:
Anna received her Bachelors of Business Administration in Accounting from Georgia State University’s J. Mack Robinson College of Business. She is a Certified Public Accountant and is a member of both the American Institute of CPAs and the Georgia Society of CPAs and she is a Certified QuickBooks ProAdvisor.

On the Personal Side:
Anna enjoys her volunteer activities. And she loves to cook and bake, especially experimenting with healthy dishes. The whole family gets involved – including her chef husband and two kids. Sounds yummy!


Kathy  Hull, MBA (photo)Kathy Hull, MBA, CDA

614.335.9005 x3

Key Role: Financial and Statistical Analysis for A/E/C Firms

“You can never know a lot but you can always do a lot.” ~Filios Sazeides

Count on Kathy for:

Worry-Free Mergers & Acquisitions. Kathy’s strength in delving into the nuts and bolts of complex M&A transitions ensures the process will go more smoothly, with fewer surprises. She is experienced in contract review, financial and statistical analysis, and the due diligence details that drive a successful transition process.

Impeccability with the Data.  Details are Kathy’s domain – she is highly proficient in analyzing and presenting the financial, statistical and benchmarking information that your firm relies on to make wise decisions and operate smoothly and profitably. Her dedication to ensuring that all data going into the system is laser accurate will set up your firm for maximum efficiency and compliance.

Making Your Life Easier. Kathy approaches every engagement by learning what your goals are, and then finding the best way to structure your systems for success, and provide guidance so that you can maintain best practices. She sees herself as a partner in your firm’s success. 

Education and Professional Qualifications:
Kathy earned a Bachelor of Science in Business Administration and Accounting from The Ohio State University, and received her MBA in Business Administration and Management from the University of Dayton.

On the Personal Side:
Kathy enjoys cooking (but not baking!), gardening and reading. She involved with her neighborhood Civic Association, including serving as past president. She is an active member of her church, and is treasurer of her children’s sports team Boosters Clubs. Kathy and her husband have two kids – one in high school and one in college.


Rhonda Owens (photo)Rhonda Owens


Key Role: Administrative Services Manager

“To the world you may be one person, but to one person you may be the world.”  ~Dr. Seuss

Count on Rhonda for:

Keeping the Trains Running On Time. Rhonda is a master at shepherding even the most complex projects. She’s got her eye on all the moving parts to ensure that every player on both our internal team and the client team has what they need to stay smoothly on track. She is a big part of our onboarding process with new clients, and handles much of the paperwork and scheduling details that come with any audit.

Phenomenal Capability. Our clients appreciate Rhonda’s proficiency and wisdom. With more than 25 years of administrative experience, she brings a high level of skill, professionalism and maturity as she supports audit work and other intricate engagements. She always finds a way to go above and beyond!

Making Work Fun. When you’re working with Rhonda, you will have a smile on your face. Her upbeat, optimistic energy is contagious and creates a positive atmosphere that is both enjoyable and productive.

Education and Professional Qualifications:
Rhonda attended David Lipscomb University in Nashville, TN, and DeKalb Community College in Georgia, where she focused on Business Administration. She has more than 25 years of in-the-trenches administrative experience in the corporate arena, ranging from working with small private firms to publicly traded Fortune 100 corporations. Rhonda’s experience runs deep.

On the Personal Side:
Rhonda enjoys yardwork! She loves to dig right in and spruce up the landscape to create beauty. She spends as much time as she can with her sons, Clint and Justin, as well as her husband, Wayne (working together helps!), and relishes the time they spend on the water at their home at Lake Keowee in SC.

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Our Philosophy

Most CPA firms look pretty much alike – they tout great service, technical expertise, or smart people. And most of these firms sell their clients what they have “in stock,” such as audits, tax returns, and accounting services. The more progressive firms offer valuation services or litigation support. These firms start with the “what” and then address “who” might be willing to buy.

The philosophy at T. Wayne Owens & Associates is a little different. We are starting off with the “who.” That’s you – A/E/C firms. We are clear that TWO is built specifically for the A/E/C industry. We understand your business and are ready to listen to what you specifically need.

Our “what” includes accounting services, overhead audits, financial statement audits, tax returns and more – but designed around the needs of our A/E/C clients.

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Our Affiliations

Our principals are active in organizations including:

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