Principals - Current and Former Richard J. Leonard, CPA Rick is a native of Virginia. He received a Bachelor of Science degree in Accounting from Virginia Polytechnic Institute and State University in 1972. He joined Homes, Lowry, Horn, & Johnson, Ltd., in 1979, and has more than 25 years experience in public accounting. Rick is a member of the American Institute of Certified Public Accountants, the Virginia Society of Certified Public Accountants, and its local chapter, the Northern Chapter of the VSCPA. Rick's expertise includes consulting, tax planning and tax research for business and individual clients. He has a variety of clients with an emphasis in automobile dealerships and real estate entities. Walter C. Burger, CPA, CFP Walt provides tax, accounting, and entrepreneurial solutions to the problems of a wide variety of business and individual clients. As a Certified Financial Planner licensee, he is also responsible for developing the Firm's personal financial planning practice. Having spent twelve years at a "Big Four" international accounting firm and many years at Homes, Lowry, Horn and Johnson, Ltd., Walt has extensive experience in many areas of tax and accounting compliance and planning. This includes working with corporations, partnerships, trusts and estates, employee benefit plans, and tax exempt organizations, as well as individuals. Walt is an active member of the Virginia Society of Certified Public Accountants, has served on several statewide committees, and is a past chairman of its Federal Tax Committee. Walt was also a founding member of the IRS Richmond District Director's Practitioner Advisory Group and has been a speaker before the Fairfax Bar Association and other professional and civic organizations. Walt received a Bachelor of Science degree in Accounting from Bradley University and earned a Masters of Business Administration in Management from the University of North Dakota while serving as an officer in the U.S. Air Force. Roger W. Overton, CPA, MST A native of Washington DC, Roger joined Homes, Lowry, Horn & Johnson, Ltd., in September of 1998 as Director of Taxes. He is currently president of the company and brings many years of tax, accounting and financial experience to the firm as a result of his affiliation with national and local CPA firms. Roger's experience includes consulting, tax planning and tax research for business and individual clients, as well as corporate, partnership, fiduciary, nonprofit and individual tax return preparation services. Roger has also worked extensively with estates and trusts, concentrating on tax planning. Prior to entering public accounting, Roger served on two national political campaigns as a financial analyst. His responsibilities included compliance with federal election commission regulations and accounting for campaign operations. Roger received a Masters of Taxation degree from The George Washington University's School of Government and Business Administration in Washington, DC. He received his undergraduate degree from George Mason University in Fairfax, Virginia. His professional, civic and related affiliations include memberships in the American Institute of Certified Public Accountants, Virginia Society of Certified Public Accountants, Northern Virginia Estate Planning Council, (2005-2006 President) Planned Giving Resource Council of the INOVA Health System Foundation and Arlington Optimist Club. Mark C. Vogel, CPA/ABV, CMA, CVA Mark has worked in accounting and finance in various positions, both in private industry and in public accounting, since 1983.  He merged his prior practice with Homes, Lowry, Horn & Johnson, Ltd., in July of 1998.  His work has included many engagements involving mergers and acquisitions, multimillion dollar contract negotiations support, and due diligence work, as well as providing accounting, tax and consulting services to individuals and small businesses. He also performs valuation studies in support of gifting, business interruption, divorce, and other needs.   Mark has a Bachelor of Science degree in Civil Engineering from the University of Maryland and a Masters of Business Administration with a concentration in Finance from the University of Kansas.  He has been admitted to the Beta Gamma Sigma honor society in recognition of his graduate academic achievements.  He is a Certified Public Accountant, Accredited in Business Valuation, Certified Management Accountant, and a Certified Valuation Analyst.   Mark is licensed to practice public accounting in Maryland and Virginia.  He is a member of the National Association of Certified Valuation Analysts, Maryland Association of Certified Public Accountants, American Institute of Certified Public Accountants, Virginia Society of Certified Public Accountants, the Institute of Management Accountants and the Institute of Business Appraisers.  Mark is active with the local Foundation for Enterprise Development.  He has also taught at the CPA School of Washington.   Mark is currently serving as a member of the Executive Board of INPACT Americas, an international network of professional accountants.  He is currently serving his second term as Chairman of the Business Valuation Litigation Support Committee of the Northern Chapter of Virginia Society of Certified Public Accountants. Catherine L. Eberly, CPA  Cathy is a native of Manassas, Virginia and earned a Bachelor of Accounting degree from George Mason University in 1983.  She joined Homes, Lowry, Horn & Johnson, Ltd. in 1983 for nine years and returned to us in 2004 after serving as a controller in private industry.  She has 14 years of experience in public accounting and eight years in private industry.   Cathy's diverse experience includes audits of government contractors, professional services, contractors, not-for-profit organizations and employee benefit plans, as well as complex corporate tax returns.    Her specialty is in the government contracting arena, where she is highly versed in the special accounting needs, rules and regulations governing the industry, as well as the related specialized software packages.    Cathy is a member of the American Institute of Certified Public Accountants and the Virginia Society of Certified Public Accountants. Rebecca S. Tiblin, CPA  Becky is a native of North Carolina. She graduated from Catawba College in Salisbury, North Carolina, where, in 1978, she received a Bachelor of Arts degree with a major in accounting and business. She has over two decades in the public accounting field, and has been with our firm since 1984. Becky specializes in audit and accounting and is in charge of the firm's quality control and review department for audit and accounting engagements. Becky frequently consults with clients and staff on the accounting treatment for complex transactions and the implementation of new accounting standards. She is involved in many of the accounting, auditing, and attestation engagements. She is a member of the American Institute of Certified Public Accountants and the Virginia Society of Certified Public Accountants. Gail E. Chambers, CPA Gail has been a Certified Public Accountant for 20 years and joined Homes, Lowry, Horn & Johnson, Ltd. in 2000. She is a graduate of the University of Maryland, where she earned a Bachelor of Arts degree in Economics, as well as a Master of Business Administration degree. She has worked in accounting and finance in both private industry and public accounting since 1978. While in private industry, she held positions in corporate planning, internal auditing and accounting. Gail’s specialty is providing audit and accounting services to not-for-profit organizations. She possesses a solid understanding of the unique environment, rules and regulations in which not-for-profit organizations must operate. She also serves a diverse client base that includes construction companies, law practices, consulting firms and auto dealerships, as well as individuals. Gail is a member of the American Institute of Certified Public Accountants and the Virginia Society of Certified Public Accountants. Former Principals The following former principals are still closely associated with the firm.  They are, however, limiting their practices to certain areas of expertise. Charles E. Lowry, CPA Charlie Lowry is one of the original principals of Homes, Lowry, Horn & Johnson, Ltd., and has been affiliated with our firm for over 35 years. A native of Broadway, Virginia, he received his AA degree from Strayer Junior College of Finance in Washington, DC. Charlie is a member of the American Institute of Certified Public Accountants as well as the Virginia Society of Certified Public Accountants. He has served on several committees of the VSCPA. At the present time Charlie is limiting his practice to 1040 preparation. Norman P. Horn, CPA Norman Horn is one of the original principals in our firm and has been associated with HLH&J since 1965. A native of Herndon, Virginia, he attended Strayer College in Washington, DC, receiving both a bachelor's and master's degree in Commercial Science. Norman has been president of The Virginia Society of Certified Public Accountants, and of its local chapter, the Northern Chapter of The Virginia Society of Certified Public Accountants. He was elected the Virginia Society of CPA's Outstanding Member in 1993. He has also served on numerous committees of the VSCPA, and has chaired several of these committees. He is also a member of the American Institute of Certified Public Accountants. Over the years, Norman has been extremely active in various Vienna civic organizations. He is currently on the Board of Directors of the Freedom Bank of Virginia.  Norman is currently limiting his practice to 1040 preparation Lowell John Johnson, Jr., CPA Jack is native of this area, having grown up in Arlington. He received a Bachelor of Commercial Science degree from Benjamin Franklin University in Washington, DC (now merged into George Washington University). He has been affiliated with our firm since 1979, and has over 35 years of experience in public accounting. Jack is a member of the American Institute of Certified Public Accountants and the Virginia Society of Certified Public Accountants. He has served on various committees in both the VSCPA and the Northern Chapter of the Virginia Society of Certified Public Accountants. Jack has been active in many civic activities over the years, and is instrumental in organizing the blood drive program and maintaining the CPR program both for our firm and also the Vienna Rotary Club. Jack is presently concentrating his practice to individual tax preparation. Robert J. Neuland, CPA Bob is a native of Arlington, Virginia, and received a Bachelor of Commercial Science degree from Benjamin Franklin University (now merged into George Washington University). Bob joined Homes, Lowry, Horn & Johnson, Ltd., in 1967 and has over four decades of public accounting experience.   Bob is a member of the American Institute of Certified Public Accountants, the Virginia Society of Certified Public Accountants and its local affiliate, the Northern Chapter of the VSCPA. Bob has served as president of both the Virginia Society and its local affiliate the Northern Chapter, and has also served on, and chaired, many committees for both of these organizations. In addition to being selected Outstanding Member of the Virginia Society of Certified Public Accountants, he was also awarded this honor twice in the Northern Chapter. Bob has been active in many Vienna civic affairs over the years. At this time, Bob is limiting his practice to handling individual tax matters for clients.