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About SBC

SB & Company, LLC (SBC) is a certified public accounting and business advisory firm registered with the Public Company Accounting Oversight Board (PCAOB). We apply industry knowledge and expertise to provide creative and effective solutions to our clients and assist them in meeting their regulatory and business needs.

Why We Established SBC

Graylin Smith, SBC’s Managing and Founding Partner, set out in 2005 to create a unique public accounting firm that operated as a valued business partner to commercial, nonprofit and governmental organizations. As a former Big 4 partner with 20+ years of experience, he developed a vision to build a professional services firm that would serve small, mid-sized and larger organizations by bringing the “best-of-both-worlds”…a greater level of partner attention, a business perspective and the critical thinking/better practices of a nimble firm AND the quality discipline and focus on training and development of a large one.

There were clear advantages to developing a firm that would:

  • Offer more competitive fees
  • Identify more meaningful insights and recommendations…and more timely
  • Have partners spend more time upfront in engagements to guide the team more effectively
  • Utilize a more pragmatic, risk-based approach
  • Educate its staff in the area of soft skills and develop a broader perspective to ask meaningful questions versus “checking the box”

And that firm would be SB & Company.

We knew the answer was to bring the depth of knowledge, seasoned experience and rigorous adherence to quality.


Our objective has been and continues to be, helping our clients’ management and board members identify options and make business decisions that improve financial management and reporting, manage business risks and ensure compliance in a pragmatic and cost-effective way.

Key Accomplishments

Today, we have accomplished the following:

  • Created a unique firm of outstanding, talented, committed and diverse professionals
  • Serve in several industry standard-setting and professional leadership roles
  • Built a varied and growing client base across audit, tax and risk consultings
  • Developed rigorous client service methodologies to deliver measurable value
  • Contribute to, participate in, and lead local community organizations
  • Established a stellar reputation as a growing firm and offers a great place to work

By staying true to our strengths and developing one client at a time, we now work with hundreds of clients and as a result, have built a well-positioned firm for growth with an outstanding track record, measured by client retention, growth and quality relationships. As we look toward the future, we see exceptional opportunity for our employees by continuing to expand our client base.

If You Select SBC, You Will Get…

If you are a prospective client, you’re looking at achieving end results – to meet your service expectations, gain insights and knowledge, work effectively with a business partner and of course, meet compliance and business needs.

If you are a prospective employee, you are looking for a great place to work, grow and generate results for clients…which means to be challenged, work with great colleagues, and still have time for outside interests.

The two go hand-in-hand for SBC to succeed.

You can be assured that we bring to each engagement:

Industry and Technical Depth – whether your organization is a nonprofit, commercial or governmental agency, we will bring the necessary industry knowledge as a result of our industry participation, training and experience. We don’t take on work where we don’t believe we can deliver the kind of value on which our reputation is based. Our partners are sitting at the table…on industry boards helping to establish standards, working as board members of organizations and teaching at universities…all of which lend significant insights to clients.

Talented and Diverse Professionals – as a professional service business, our people are key, and they have to be fully engaged to deliver. Our promise to campus hires and experienced professionals from other firms is growth and opportunity…to work on interesting and challenging engagements, build meaningful relationships with peers and clients, work within a truly diverse firm and grow professionally, as well as, personally. We offer rigorous training and development, career planning and the open-mindedness to express oneself. We recognize the value of expressed thoughts and ideas and the ability to be creative given our diverse teams…and encourage each employee to have a voice.

Outstanding Client Service – well-trained people, smart technology and thoughtful processes are key to consistent outstanding delivery. Our Bullseye Philosophy drives implementation of our Exceed Client Expectations (ECE) methodology, supported by templates to ensure the best results across all teams. Our partners’ roles are more involved from the start of each engagement to guide the team to be as efficient and effective as possible, not waiting until the 11th hour to resolve issues. And we devote more overall partner time to deliver the “value” as clients expect it in the way of insights, options, best practices, and recommendations.

Business Partner Mindset– our goal goes far beyond delivering to the job specs. We take our role seriously as a business partner working closely with you to understand your business objectives and offer options and insights to help you make key decisions impacting your organization’s performance. When we take on the engagement, we offer an INTAKE discussion to understand and agree upon expectations and needs so that we can measure on the back-end. We do this to continuously improve year-over-year. Our staff training focuses on critical thinking to develop a business sense vs. a “check the box” mechanical process. Our partners spend more time with you to ensure value-added delivery and client retention.