Graylin Smith

  • Managing Partner and Compliance Practice Leader
  • BS from Hampton University
  • Certified Public Accountant (CPA)
  • Certified in Risk Management Assurance (CRMA)
  • Certified Financial Services Auditor (CFSA)
  • Chartered Global Management Accountant (CGMA)
  • Certified Government Financial Manager (CGFM)
Prior Big 4 Experience:
  • Partner, Ernst & Young, LLP
  • Partner, Arthur Andersen, LLP
Career Overview:

Gray is the managing and a founding partner of SB & Company, LLC. Gray has over 30 years in the profession providing audit, risk consulting and business advisory services. Gray started his career at Arthur Andersen, LLP (Andersen) in its Baltimore office. During his career at Andersen, he spent time in its Mid-Atlantic Technology, Media and Communications; Manufacturing and Distribution; State and Local Government; Employee Benefit Plan; and Risk Consulting practices.

Gray’s clients include startup companies to well capitalized public companies. He has significant experience in assisting clients raise capital through venture capital, banks, private placements and public stock and debt offerings. Gray has assisted numerous clients with merger and acquisition transactions. After Andersen ceased operations, Gray went to Ernst & Young, LLP as a partner, prior to forming SB & Company, LLC. Gray’s approach to client service is to be very hands on, develop a strong relationship with the client, understand that client’s business and be a strategic business advisory to that client. He has also served as expert witness and testified in disputes, as well as testifying before legislative subcommittees.

Gray believes in very active involvement in the community and the profession as demonstrated by his level of involvement.

Goal for SBC in this Role:

My goal in the role as Managing Partner is to lead the firm by following our core values to achieve our vision, provide value to our clients and provide a great career for our people.

Professional Activities:

  • American Institute of Certified Public Accountants – former Council Member
  • Maryland, Virginia and Pennsylvania Association of Certified Public Accountants
  • Former Chair of MACPA Board of Directors
  • Federal Accounting Standards Advisory Board, Member
  • National Association of College and University Board Officers, Member
  • The Institute of Internal Auditors
  • Association of Government Accountants
  • National, Maryland and Virginia Government Finance Officers Association
  • National Association of Black Accountants
  • Healthcare Financial Management Association
Community Activities:

  • Leadership Baltimore County, Board Treasurer
  • Keswick Multi-Care Center, Board Treasurer
  • Keswick Multi-Care Foundation, Board Member
  • Leadership Maryland, Board of Directors
  • Carson Scholars Fund, Board Treasurer
  • Enoch Pratt Free Library, Board Vice-President
  • bwtech@UMBC South Business Advisory, Board Member
  • Capital Region MSDC, Board of Directors
  • Hampton University School of Business, Advisory Board Member
  • Stevenson University Brown School of Business and Leadership, Advisory Board Member
  • Greater Washington Urban League Finance Committee
  • Howard University School of Business Center for Accounting Education, Advisory Board Member
  • Catholic Charities of Baltimore, Human Resources Committee Member