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Graylin Smith

Managing Partner and Commercial Practice Leader



Bachelor of Science, 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)

Career Overview & Experience

Gray is Managing Partner of SB & Company, LLC. He is also one of the founding partners, with more than 35 years’ experience in audit, risk consulting, and business advisory services. Gray started his career in the Baltimore office of Arthur Andersen, LLP (Andersen). His career at Andersen spanned Mid-Atlantic technology, media and communications; manufacturing and distribution; college and universities; state and local government; government contracting; employee benefit planning; and risk consulting. After Andersen ceased operations, Gray moved as a partner to Ernst & Young before forming SBC.

Gray saw a tremendous opportunity to leverage his experience within the Big 4 and create a firm as an alternative to the larger firms. He envisioned and has successfully built a firm as a unique alternative to larger firms by offering better service and value consistently across engagements, serve markets no longer considered significant for the larger firms, and provide professional opportunities for minorities they wouldn’t necessarily find at other firms. Gray’s clients at SBC range from start-up entities to multi-billion dollar organizations. He has significant experience assisting clients raise capital through banks, private placements, venture capital, and public stock and debt offerings. Gray has assisted numerous clients with merger and acquisition transactions. Gray also has experience with nonprofits and public sector entities.

Gray’s has a very hands-on approach to client service and consistently demonstrates and teaches a risk-based methodology and thought-provoking approaches to promote efficiency and value-added insights for clients. As a strategic business advisor, he develops a strong relationship with his clients, based on a solid understanding of their business objectives. He has also served as an expert witness, has testified in disputes and before legislative subcommittees.

Gray has been instrumental in developing SBC into the firm it is today – a successful, diverse, service-oriented public accounting firm – that provides a distinct advantage of providing the  quality and emphasis on training and development and the flexibility and business acumen to help clients make important decisions. Gray has been a leader among industry organizations, a mentor to many professionals during his career and active in the community in board positions and ensuring SBC is involved in community service activities.

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 and various committees
  • 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
  • Association of Certified Fraud Examiners
  • Maryland Technical Council
  • Former GFOA Certified Reviewer

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 and Treasurer
  • 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
  • Associated Black Charities, Board of Directors and Treasurer
  • Children’s Guild Baltimore, Board of Directors
  • Babe Ruth Birthplace Museum, Board of Directors and Treasurer
  • Morgan State University, Accounting Board of Advisers
  • United Way of Maryland, Allocations Committee and Audit Review Committee Chair
  • Greater Baltimore Committee
  • Philadelphia Chamber of Commerce

In His Spare Time…

Gray is an avid reader when it comes to business, management and history and attends a number of speaker series in his spare time. He also enjoys traveling, playing golf and spending time with his family.