Tammy Payne is a CPAdirectory verified CPA, licensed to practice in the state of North Carolina. The requirements for licensure in North Carolina ensure that Tammy Payne maintains the highest standard of knowledge and ethics when operating as an accountant. CPAs may practice as a public accountant, work in private industry, education or government, and are often considered experts in tax preparation. Their overall educational requirements and training in business and knowledge in principles of general law and taxation provide CPAs with the skills to help individuals with both personal and business financial decisions.