Mr. Fortner's professional career began when he received a Bachelor of Science degree in Accounting from Lincoln Memorial University.  His work experience began when he was employed as a controller of a small business in Knoxville, Tennessee where he worked until he and E. Wayne Kirk established their own accounting firm in Kingsport, Tennessee. Mr. Fortner is licensed to practice in the states of Tennessee and Kentucky.

Mr. Fortner has dedicated himself to providing clients with a wide array of services which include, but are not limited to: tax consulting, planning, and preparation for corporations, partnerships, individuals, and estates; auditing for health care providers, not-for-profit organizations, construction, manufacturing companies, coal companies, banks, and HUD-assisted organizations; financial forecasts and projections, business plans, shareholder buy/sell agreements, business start-up consultation, and due diligence engagements; litigation support; economic, financial, operational, and management consulting; performed peer reviews of other CPA firms under the AICPA Professional Standards.

Mr. Fortner is a member of the American Institute of Certified Public Accountants and the Tennessee Society of Certified Public Accountants and holds a designation of Chartered Global Management Accountant.