Firm Profile
Partner Profiles

Firm Profile

McNair, McLemore, Middlebrooks & Co., LLP, preeminent among accounting firms in Georgia through 55 years of practice, has built its reputation by providing a unique blend of comprehensive services with an emphasis on personal attention.

Located in Macon and Perry, Georgia, the firm has eighteen partners and a staff of 100 professionals offering diverse strengths and the expertise necessary to provide a full range of accounting, tax and financial services to a broad spectrum of clients.

We offer specialized expertise to a varied clientele in the areas of banking, healthcare, electric cooperatives, telecommunications, manufacturing, automobile dealerships, governmental and not-for-profit, retail, insurance and real estate development in Georgia, South Carolina, North Carolina, Florida and Tennessee.

As a member of the American Institute of Certified Public Accountants and Georgia Society of CPAs, the firm undergoes regular reviews of our operations and practices to ensure adherence to the professional standards of our industry. Our pledge is to provide excellent service and extensive partner involvement.

Partner Profiles

Sidney E. Middlebrooks
Sid has been with our firm since 1965, specializing in income taxation, estate planning and retirement plan administration.  His practice is particularly geared toward providing these services to physicians, attorneys and other professionals.  He is currently a member of the Macon Estate Planning Council and the Estate, Gift and Trust Section of the Georgia Society of Certified Public Accountants. 
E-mail Sid.

Ray C. Pearson
After obtaining his Masters of Accounting from the University of Georgia, Ray began his career in public accounting with the firm currently known as KPMG.  He joined McNair, McLemore, Middlebrooks & Co., LLP in 1975.  His areas of primary practice are community banks and commercial enterprises. 
E-mail Ray.

J. Randolph Nichols
Randy has been associated with our firm since 1976.  His primary areas of expertise include electric and telephone cooperatives, trade associations and long-term care.  Prior to his association with the firm, Randy worked in the electric utility industry. 
E-mail Randy.

William H. Epps, Jr.
Bill has been with the firm since 1976.  He specializes in income tax matters for corporations and individuals and performs audits primarily for governmental and nonprofit entities.  
E-mail Bill.

Raymond A. Pippin
Ray has been associated with our firm since 1978 and has been a partner since 1984.  He specializes in business valuations and litigation support as well as income and estate tax matters.  In addition to being a Certified Public Accountant, he also holds designations of Accredited in Business Valuations (ABV) and Certified Valuation Analyst (CVA).  He is a director and active member of several professional and community organizations on both a local and statewide basis. 
E-mail Ray.

Jerry A. Wolfe
Jerry has practiced public accounting with the firm since 1981.  He is a Certified Public Accountant licensed to practice in Alabama, Florida and Georgia and is in good standing with the American Institute of CPAs, Georgia Society of CPAs and the Healthcare Financial Management Association.  Jerry has extensive experience in auditing and accounting services for hospitals, hospital management companies, not-for-profit organizations, HUD and RD programs.  In addition to audit services, he has prepared and reviewed third-party cost reports, analyzed physician contractual arrangements, reviewed business office procedures, reviewed departmental charges and offers a wide variety of financial advisory services. 
E-mail Jerry.

W.E. Barfield, Jr.
Ed has practiced as a Certified Public Accountant since 1973 and has been associated with our firm since 1988.  Specializations include income and estate tax along with governmental auditing and accounting. 
E-mail Ed.

Howard S. Holleman
Howard has been with the firm since 1978.  He specializes in individual, estate and corporate taxation as well as bookkeeping, payroll and accounts payable services for businesses. 
E-mail Howard.

F. Gay McMichael
Gay's professional experience began with the firm in 1981.  He specializes in providing tax and financial accounting services to small businesses with concentrations in the construction, automobile dealership, broadcasting and general manufacturing industries. 
E-mail Gay.

Richard A. Whitten, Jr.
Rick specializes in the areas of income and estate taxation and tax controversy.  His experience in public accounting began in 1978 and he has been associated with the firm since 1989. 
E-mail Rick.

Elizabeth Ware Hardin
Elizabeth serves as the firm's administrative partner, a position she has held since 1997.  She is responsible for the day-to-day operations of the firm, including billing and accounting, human resources and quality control.  Prior to assuming the administrative position, Elizabeth managed an audit practice consisting primarily of not-for-profit organizations and manufacturers.  Elizabeth has been associated with the firm since 1983 and is very active in the community. 
E-mail Elizabeth.

Caroline E. Griffin
Caroline has been associated with our firm since 1983.  Her practice is concentrated in the areas of income and estate taxation and retirement plan reporting. 
E-mail Caroline.

Ronnie K. Gilbert
Ronnie has practiced public accounting since 1982, specializing in healthcare, telecommunications and small, closely-held businesses.  He serves as the firm's technology partner and is a member of the AICPA's Information Technology Membership Section.  In addition to being licensed as a Certified Public Accountant in Georgia and Tennessee, Ronnie is licensed as a Nursing Home Administrator. 
E-mail Ronnie.

Ron C. Douthit
Ron has been practicing in public accounting since 1991. Since joining the firm in 1997, he has specialized in the area of individual and small business income taxation. He also has expertise in assisting small businesses with accounting systems, financial record keeping and payroll reporting. A past president of the Middle Georgia Chapter of the Georgia Society of CPAs, Ron has been extensively involved in the local community having served on several professional boards and volunteering his time to various charitable organizations. 
E-mail Ron.

Marjorie Huckabee Carter
Marjorie has been associated with the firm since 1997.  Prior to joining the firm, she worked for KPMG in Houston, Texas and Atlanta. Marjorie received a bachelor of business administration degree from Southern Methodist University and a masters of business administration from Mercer University.  She is a member of the firm's financial institutions group specializing in audit, accounting, and consulting services to banks and other financial institutions. 
E-mail Marjorie.

Bryan A. Isgett
Bryan joined the firm in 1996 upon graduation from Clemson University with a bachelor of science degree in accounting in 1995.  Bryan's primary area of practice is audit, accounting and consulting to the electric utility industry. 
E-mail Bryan.

Charles A. Fletcher
Charles has practiced public accounting since 1994, specializing in healthcare.  His areas of expertise include Medicare and Medicaid reimbursement consulting, audit and taxation services.  He is an officer in the Middle Georgia Chapter of the Georgia Society of CPAs and is a member of the Healthcare Financial Management Association. 
E-mail Charles.

David Paschal "Pat" Muse. Jr.
Pat is a graduate of Georgia Southern University with a bachelor of business degree in accounting. Prior to joining the firm in 2000, he spent ten years in public accounting with another regional firm and three years with a healthcare company in various financial roles. He specializes in assurance and advisory services for financial institutions.
E-mail Pat.