Lory H. Kelley

Managing Partner, Tax Partner, CPA


Lory is a tax and business consulting partner with Bernard Robinson & Company. With over 19 years of experience in her field, Lory applies her knowledge and practical ideas to meet the needs of her clients from both a business and tax perspective. She has a broad range of industry expertise with concentrations in real estate, construction, high wealth individuals, and nonprofit entities.

Within the construction and real estate industry, Lory works with owners of commercial, residential, retail, and hospitality real estate properties and on large multifamily and commercial contractors and subcontractors throughout the region. Her specific expertise in construction and real estate includes:

  • Taxation of construction contractors and real estate owners/developers
  • Collaborating and implementing effective succession plans and buy/sell plans
  • Tax basis job costing and look-back analysis
  • Section 1031 exchanges
  • Cost analyses for depreciation optimization
  • Buy/sell analyses for properties and developments
  • Business operating structure
  • Capital gains maximization strategies
  • Tax basis partnership tax accounting

Lory also has great depth of experience in creating tax strategies for high wealth individuals, their families and their entrepreneurial enterprises. She advises clients on succession planning, estate planning and overall tax efficiencies with sensitivity to navigating within large family groups.


  • University of North Carolina at Greensboro – Bachelor of Science in Accounting (summa cum laude)

Professional and Civic Memberships

  • American Institute of Certified Public Accountants (AICPA)
  • North Carolina Association of Certified Public Accountants (NCACPA)
  • NCACPA – Tax Committee Member
  • SECU Family House of Winston-Salem – Member of the Board of Directors and Treasurer
  • Construction Financial Management Association (CFMA) – Member

NC License #29119

Outside the Office

  • Lory, her husband, Mike, and son, Brennen, are an active, outdoor family. It is not unusual for a weekend road trip to the beaches of Charleston, going out to the barn to work with their horse, Freckles, and Shetland Pony, Blossom, or simply playing tennis and doing some yardwork.
  • Lookout for Lory and her family at any WF basketball home games cheering the team onto victory (or at least more than last year).
  • Lory’s idea of a perfect evening is curling up in a comfortable chair with a good book, a hot cup of Earl Grey tea, and her cat, Noodle, and Golden Retriever, Stella.