Those that enter the accounting profession do so for any number of reasons. For Shawn Middleton, serving in the military can be seen as a catalyst. After serving in the United States Air Force as a cryptologic linguist, Shawn wanted a career that would allow her to continue functioning as part of a team and had a certain level of “honor” in it. She also sought a career field that was more technically inclined. When you consider the characteristics of the career she was seeking – team environment, integrity, technical skill set – the accounting profession was the perfect fit.
Seventeen years later, Shawn still feels she made the right choice, joining PBMares in 2007. An experienced auditor, she uses her knowledge, passion and skills to provide assurance services to the firm’s non-profit, governmental, for-profit, real estate and hospitality clients. As for her desire to work as part of a team? She truly believes the whole is greater than the sum of its parts (in most situations) and loves working as part of a team to solve the issues her clients face.
Beyond her audit experience, Shawn leads the firm’s Enterprise Zone Program. In this role, she assists clients in the application process. This includes helping assess their eligibility and, if they meet the requirements, performing an agreed-upon procedures engagement where she walks applicants through the submission process. Further, she performs a similar function for clients interested in the Historic Tax Credit program.
Recognized early in her career as an emerging leader, Virginia Business magazine, in conjunction with the VSCPA, awarded her their Super CPA recognition in the Young CPAs category. In addition, she is an alumnus of LEAD Historic Triangle, now LEAD Greater Williamsburg, an intensive community immersion program that provides future leaders the opportunity to work together on issues of importance to the region. Shawn also serves on the board of NetworkPeninsula.
PROFESSIONAL ASSOCIATIONS:
- American Institute of Certified Public Accountants
- Virginia Society of Certified Public Accountants (VSCPA)
- VSCPA Tidewater Chapter
- Virginia Economic Developers Association
- Risk Management Association – Hampton Roads Chapter
EDUCATION:
- Master of Science in Accounting from Liberty University in Lynchburg, Virginia
- Bachelor of Science from the University of Maryland Global Campus in College Park, Maryland
ARTICLES:
VA Enterprise Zone Program: How the Job Creation Grant Can Help Your Business Grow
![VA Enterprise Zone Program: How the Job Creation Grant Can Help Your Business Grow 1 VA EZ Job Grant](https://www.pbmares.com/wp-content/uploads/2024/12/VA-EX-Job-grant.png?x89488)
The Virginia Enterprise Zone (VEZ) Program, a partnership between state and local governments, offers businesses a unique opportunity to expand their operations while reducing costs. Learn about one of the key incentives provided under this program is the Job Creation Grant (JCG), designed to encourage businesses to create new jobs in designated Enterprise Zones across the state.
Webinar Recording | Virginia Enterprise Zones: Your Guide to Getting in the Zone
![Webinar Recording | Virginia Enterprise Zones: Your Guide to Getting in the Zone 2 Virginia Enterprise Zones - PBMares Webinar Recording](https://www.pbmares.com/wp-content/uploads/2024/11/EZ-Webinar-Recording-Blog.png?x89488)
Discover the benefits of being located within a Virginia Enterprise Zone. In this webinar recording, you will learn who is eligible, what grants are available, and how to apply.
Key Considerations for Choosing a New Auditor in 2025
![Key Considerations for Choosing a New Auditor in 2025 3 Key Considerations - Audit](https://www.pbmares.com/wp-content/uploads/2025/01/key-considerations_Audit.png?x89488)
What are the key qualities organizations should be looking for in an auditor today? As businesses navigate the challenges of 2025, the role of auditors has expanded. Auditors now play a crucial part in addressing areas like cybersecurity, risk management, and strategic planning, beyond traditional financial reporting and compliance.
Maximizing Virginia’s Historic Rehabilitation Tax Credit
![Maximizing Virginia’s Historic Rehabilitation Tax Credit 4 VA Historic Tax Credit](https://www.pbmares.com/wp-content/uploads/2024/11/VA-Historic-Tax-Credit-.png?x89488)
The Historic Rehabilitation Tax Credit (HRTC) Program in Virginia offers significant financial incentives for restoring historic structures. By meeting the Standards, property owners can reduce their income tax liability, claiming up to 45% of eligible rehabilitation expenses—20% from the Federal government and 25% from the State.
OMB Compliance Supplement: What to Know about Part 7
![OMB Compliance Supplement: What to Know about Part 7 5 compliance, review process, audit](https://www.pbmares.com/wp-content/uploads/2025/01/OMB-Compliance.jpg?x89488)
Single audits are essential for ensuring that organizations managing federal funds adhere to compliance requirements. While many programs are covered by specific rules in the OMB Compliance Supplement, others are not, requiring auditors to rely on Part 7 of the supplement. Learn more on what you should know about Part 7.
How the Real Property Investment Grant Supports Business Growth
![How the Real Property Investment Grant Supports Business Growth 6 Virginia Enterprise Zone](https://www.pbmares.com/wp-content/uploads/2024/11/Virginia-Enterprise-Zone.png?x89488)
The Virginia Enterprise Zone (VEZ) Program provides businesses with exceptional opportunities to invest in property development and rehabilitation while benefiting from state government incentives. Learn more about this program and if you are eligible.
What’s New in Enterprise Zones
![What’s New in Enterprise Zones 7 Enterprise Zones](https://www.pbmares.com/wp-content/uploads/2024/07/Enterprise-Zones-.png?x89488)
Enterprise Zones (EZs) are a key economic development tool, offering tax and monetary incentives to businesses investing in distressed areas. These benefits typically include tax credits, property tax abatements, and sales tax exemptions, which lower the cost of doing business within the zone. Learn more about the state participation, potential benefits, and eligibility requirements.
Not-for-Profit Accounting Update: Lease Accounting and Donated Assets (Contributed Nonfinancial Assets)
![Not-for-Profit Accounting Update: Lease Accounting and Donated Assets (Contributed Nonfinancial Assets) 8 accounting-update](https://www.pbmares.com/wp-content/uploads/2022/06/PBMares-Feature-Image-accounting-update.jpg?x89488)
Many not-for-profits are in the first year of implementing the new lease accounting standard and may need guidance on where to start. Below-market leases or donated space also give rise to another new accounting update to consider.
Signs an Organization May Be Headed for a Potential Single Audit
![Signs an Organization May Be Headed for a Potential Single Audit 9 ty0pes of funding - single audit funding triggers](https://www.pbmares.com/wp-content/uploads/2022/01/PBMares_Feature_Image_types_of_funding_single_audit.jpg?x89488)
Many organizations may not be aware they’re subject to a single audit. It can help to look at similar scenarios to determine compliance requirements when accepting funds greater than $750,000.
List of COVID-Related Grants Triggering Single Audits
![List of COVID-Related Grants Triggering Single Audits 10 Grants, funding, projects](https://www.pbmares.com/wp-content/uploads/2021/02/Untitled-design-1.png?x89488)
Funding received from state or local governments may have originated in the Cares Act and may only be pass-through funding. Thus, the entity may be subject to a single audit requirement. Here is a list of CARES Act- and COVID-19-related programs that could trigger a single audit.
Is Your Not-for-Profit Organization’s COVID-19 Funding Triggering A Single Audit?
![Is Your Not-for-Profit Organization’s COVID-19 Funding Triggering A Single Audit? 11](https://www.pbmares.com/wp-content/uploads/2021/01/PBMares_Feature_Image_question.jpg?x89488)
Part of the recovery funding for many not-for-profits has come from grants. While these funds have directly helped not-for-profits keep their doors open, many executives may not realize that some of these funds could trigger a single audit.
Tips for Improving Diversity on Nonprofit Boards
![Tips for Improving Diversity on Nonprofit Boards 12](https://www.pbmares.com/wp-content/uploads/2020/10/PBMares_Feature_Image_diversity.jpg?x89488)
Not-for-profit leaders, take a look at the Board of Directors. Who is there? Is it a table (or a Zoom call) of different types of people, with varied backgrounds and different races and cultures?
News Update: Virginia Enterprise Zone Program (EZ) – New for 2019 and More Funding Available
![News Update: Virginia Enterprise Zone Program (EZ) – New for 2019 and More Funding Available 13 solar panels virginia enterprise program](https://www.pbmares.com/wp-content/uploads/2020/01/virginia-enterprise-program-solar-panels.jpg?x89488)
The Virginia Enterprise Zone Program made a few changes for the 2019 grant year that may benefit Virginia companies IF they are located in an enterprise zone and installed solar panels in 2019.
Do Fundraising Materials and Pledge Forms Communicate the Same Message?
![Do Fundraising Materials and Pledge Forms Communicate the Same Message? 14 Fundraising Materials Focus](https://www.pbmares.com/wp-content/uploads/2019/02/fundraising-materials-pledge-forms-1.jpg?x89488)
Nonprofit organizations use solicitation materials, fundraising events, marketing brochures, etc. to influence others to choose to donate to their organization versus a different one. Once a donor decides to make a promise to give or a pledge to a nonprofit organization, many times the form the donor sees may or may not mirror the information in the marketing materials that was used to influence their decision in the first place.
Boost Your Not-for-Profit’s Revenue While You Build Upon Your Future
![Boost Your Not-for-Profit’s Revenue While You Build Upon Your Future 15 Nonprofit Revenue Generation - Baltimore CPA](https://www.pbmares.com/wp-content/uploads/2018/04/location-map-nfp-enterprise-zones-500.jpg?x89488)
Many people have heard the saying “location is everything.” While it may be debatable that location is everything, location is very important in the Commonwealth […]
How Not-for-Profits Can Make Pledge Forms More Transparent
![How Not-for-Profits Can Make Pledge Forms More Transparent 16](https://www.pbmares.com/wp-content/uploads/2017/11/NFP-pledge-forms.jpg?x89488)
Donations and contributions are the lifeblood for many not-for-profit organizations. Without the generosity of donors, these organizations would cease to exist. For this reason, keeping […]
10 Signs It May Be Time to Shop for a New Auditor
![10 Signs It May Be Time to Shop for a New Auditor 17 Time New Audit Firm - Norfolk CPA](https://www.pbmares.com/wp-content/uploads/2017/08/shopping-auditor.jpg?x89488)
Thinking about hiring a new auditor can be overwhelming. Many times over the years I have heard auditees say, “I don’t want to get used […]