Jim Hazel, CPA, Shareholder, Elliot Davis, Charlotte, North Carolina. Jim focuses on providing accounting, assurance and tax services to clients in the construction, manufacturing and distribution, and not-for-profit industry sectors. With more than 40 years of experience, he has served as managing shareholder of the firm’s Columbia, SC and Charlotte, NC offices. He is a member of CFMA's Emerging Issues Committee and PPP Task Force.