Samuel Owl


An executive with more than 20 years of experience, Sam has worked for organizations in CFO and consultancy roles. As the Principal in charge of the CLA’s tribal services group he oversees the delivery of seamless services to a client portfolio of Tribal Nations and their related entities. Prior to joining CLA, he spent eight years as the CFO of a national nonprofit organization. Earlier in his career, he worked in assurance and transaction services groups in Big 4 professional service firms; assessing performance, evaluating the competitive environment, reviewing reporting, and analyzing financial statements for a number of companies across a multitude of industries.


Bachelor of science in business administration and accounting from the University of Tennessee, Knoxville

Master of Accountancy from the University of Tennessee, Knoxville

Certified Public Accountant (CPA)

Chartered Global Management Accountant (CGMA)

In the community

Sam was a board member of the Southern Appalachian Wilderness Stewards (SAWS), a 501(c) (3) conservation organization dedicated to providing stewardship to protected public lands in the Southern Appalachian region.

A member of the Eastern Band of Cherokee Indians, Sam grew up on the tribe’s boundary in Western North Carolina and maintains a close connection to the tribe and his homeland. He has been actively involved in organizations advocating for tribes, educating tribes, and informing the general public of tribes’ unique standing. As a leader of the CLA’s Tribal services practice, he closely monitors all areas affecting Indian country and strives to be a strategic resource for tribes, tribal enterprises, and tribal organizations, helping them realize their potential through economic development and sound business practices.