Listed as a CPA in IRS public preparer records. Source: IRS PTIN FOIA extract (Feb 2026), retrieved October 23, 2026. https://www.irs.gov/pub/foia/foia-virginia-extract.csv No state license number is on file. Specialties are blank until this preparer claims the listing. CPA Seek does not contact preparers.

David Tingler

CPA · Foti, Flynn, Lowen & Co., P.C.

Roanoke, Virginia 24028

David Tingler, CPA in Roanoke, VA

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David Tingler, CPA in Roanoke · CPA Seek