Sam is a founding member of Howard, Moore & McDuffie, P.C.  He graduated from Georgia Southern College with a B.B.A. in Accounting in 1968.  He is a member of the American Institute of Certified Public Accountants Tax Section, and the Georgia Society of Certified Public Accountants.  Sam helps small businesses and individuals with tax and financial planning and is also experienced with auditing and accounting for employee benefit plans and not-for-profit organizations.  Sam has served on the Professional Ethics and Accounting and Auditing Committees of the Georgia Society of Certified Public Accountants and has served as a trustee of its Educational Foundation and as president of the Middle Georgia Chapter.  He is a past president of the Kiwanis Club of Macon and the Mentors Project of Bibb County and is a graduate of Leadership Macon.  He is currently a trustee at Northminster Presbyterian Church, president of the Central Georgia Council Boy Scouts of America and chair of the Board of Trustees of the Kiwanis Club of Macon Hamilton Holt Scholarship Fund.