Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 22, 2026. https://www.irs.gov/pub/foia/foia-south%20carolina-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

Daniel Roley

CPA · Smith & Howard Advisory LLC

Spartanburg, South Carolina 29301

Daniel Roley, CPA in Spartanburg, SC

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Daniel Roley, CPA in Spartanburg · CPA Seek