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Firm Profile

Firm History and Practice



Firm founded in Greenville, South Carolina in June 1969 by James A. Martin, CPA to provide accounting, auditing and tax services.

David A. Smith joins firm in July 1988 as staff accountant.

Kenneth J. Martin joins firm in December 1995 as audit manager.

David A. Smith and Kenneth J. Martin accepted as tax and audit partners, respectively, and stakeholders in 1998.

Lonna J. Hicklin appointed manager of Small Business Services in 1999.

Firm name changed to Martin Smith & Company CPAs PA in 2007.  


The firm is a local Greenville, South Carolina-based firm with audit and corporate tax clients in five Southeastern states and New York state and individual tax clients from numerous states and several foreign countries. The firm also provides audit and tax services to several foreign-owned companies with facilities in South Carolina.  

From its inception in 1969, the firm has focused much of its energy toward servicing governmental entities, schools, and not-for-profit organizations. The diversified practice provides a full range of auditing, accounting, tax, computer and financial consulting, and management advisory services.

The firm currently has two partners, a SBS department manager, four additional full-time accounting professionals and seasonal part-time personnel.

The firm’s practice is approximately 65% audit, 20% tax (including corporate and individual tax preparation and consulting), and 15% small business services (including monthly bookkeeping services). The firm’s audit practice includes the following:

Four South Carolina public school districts

Eight South Carolina public pre-college charter schools

Three colleges and/or universities

Twelve private pre-college schools

Four mission boards

Three non-profit organizations administering federal and state grant programs for the economically disadvantaged, including primarily the federal Head Start program

Twenty-five other governmental or non-profit organizations

Five retirement plans

Three student financial aid programs (compliance attestation examinations of Title IV student financial assistance programs)

Included in the audits of the above clients are eighteen OMB Circular A-133 audits.

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