Charlotte, NC Monroe, NC CPA / Moyer, Smith & Roller, P.A.

Tom Moyer, CPA founded the firm in June of 1989, following a career that included professional positions and ownership at regional firms. Tom's entrepreneurial drive and unwavering commitment to client success has earned Moyer, Smith & Roller the honor of being one of the Charlotte Business Journal's Top 25 CPA Firms.

Tom has extensive tax, audit, and accounting experience in specific industries such as construction, manufacturing, agriculture, professional services, non-profits, governments and townships, factoring and leasing. 

With his broad tax background, Tom Moyer advises his clients in complex tax areas such as mergers, acquisitions, consolidated corporate returns of controlled groups of corporations, estate planning, and financial planning. 

Backed by thirty years as a CPA and specialized training in forensic accounting, Tom Moyer investigates for financial fraud, protects businesses’ interests with fraud prevention planning, and provides expert testimony with litigation support services.


  • BSBA University of North Carolina at Charlotte
  • CFE (Certified Fraud Examiner) - The Association of Certified Fraud Examiners.
  • CEA-TAX (Certificate of Educational Achievement) - AICPA
  • Series 65 Investment Advisor Representative

Professional Memberships

  • AICPA-Tax Division
  • AICPA-Personal Financial Planning Center
  • Association of Certified Fraud Examiners
  • NC Association of CPAs’ Professional Ethics Committee

Tom is an active community supporter and has served in a variety of civic and charitable organizations.  He served as President of Monroe Breakfast Rotary, President of UDI, Co-Founder and Chairman of the SPCC Foundation, Inc., Co-Founder of Monroe Shag Club Foundation, Inc., Leadership Union, and is a former Trustee of Anson Community College, Jaycees, Union County Players, Union County Chamber of Commerce, United Way, New Hope Baptist Church, and Rolling Hills Country Club.

NC CPA Certificate #12445