Kearns Lowman, CPA is a graduate of Elon College and has been involved in accounting and auditing, tax planning, and tax return preparation for over twenty years. Kearns moved to the Outer Banks from Greensboro, North Carolina where he was a partner with the accounting firm of Curry, Bason & Company. From 1992 to 1994, he operated his own practice on the Outer Banks.

Kearns is a member of the American Institute of Certified Public Accountants, the North Carolina Association of Certified Public Accountants, and the Virginia Society of Certified Public Accountants. He is a qualified peer reviewer in the AICPA peer review program and is a past member of the Peer Review Executive Committee of the North Carolina Association of Certified Public Accountants.

Kearns is a member of the First Flight Rotary Club, the Nags Head Surf Fishing Club, and Colington United Methodist Church. He has also served as treasurer of the First Flight Rotary Club and is a past president of the Nags Head Surf Fishing Club.

Kearns resides in Colington with his wife, Rhonda, who is also a CPA.

Teresa F. Burgess, CPA is a graduate of Virginia Commonwealth University and has worked in public accounting and private industry since 1980. She moved to the Outer Banks of North Carolina in 1989, where she is involved in accounting and auditing, tax planning, and tax return preparation.

Teresa is a member and former officer of the Kitty Hawk Rotary Club, and is a past director of the Outer Banks Chamber of Commerce. She enjoys gardening, snow skiing and golf.

Teresa is a qualified peer reviewer in the AICPA peer review program, as well as a Certified QuickBooks ProAdvisor.

Rose E Lay joined Burgess, Lowman and Associates PA as a partner/director in 2004. Rose concentrates in working closely with business and professional clients in the design, implementation, and maintenance of accounting systems as well as providing controllership/CFO services. She also provides client and staff training to allow the production of accurate, useful, internal financial information. Additionally, she is well versed in corporate, partnership and individual tax issues and planning along with advisory services for start-ups, troubled businesses and going concerns.

Prior to joining Burgess Lowman, Rose's experience included work as a Federal auditor, CFO of a $500 million, multi-state manufacturer and agribusiness, and over twenty years in public accounting in northeastern North Carolina and Atlanta, Ga. Her client experience encompasses medical practice, construction, food service, and retail concerns among others.

Rose received her Bachelor of Science degree in Business Administration from Old Dominion University, Norfolk, Virginia. She is a member of the American Institute of Certified Public Accountants, North Carolina Association of Certified Public Accountants, and is certified to practice in North Carolina and Georgia. She resides in Nags Head with her husband, Russell Lay.