Managing Partner Graylin Smith is the managing partner of SB & Company, LLC. Gray has over 28 years of public accounting experience of which 22 years were spent with Arthur Andersen. He was a partner with Arthur Andersen until it ceased operations and then joined Ernst & Young as a partner prior to forming SB & Company, LLC (SBC). He started SBC, utilizing his vast accounting and industry knowledge focusing on providing outstanding client service and the most technically competent professional services available to each and every client.

As a resource to his clients, Gray brings substantial operational consulting experience as well as audit and strategic business advisory capacities to assist his clients. Because of his dedication, his clients are comfortable requesting advice from him throughout the year. He is experienced in auditing large and small organizations. He has also assisted clients with internal audit controls, mergers and acquisition transactions, private debt and stock offerings, initial public and secondary debt, and stock offerings, as well as strategic planning and growth assistance. Gray has performed audits and special projects for clients in several industries. Over his career, Gray has assisted clients in many complex accounting and financing transactions. His clients have ranged from early stage start up companies to multi-billion organizations.

Gray works very closely with his clients to resolve their issues. Gray is active in many civic and business organizations including the Technology Council of Maryland, the GBC Tech Council and the Greater Baltimore Committee (GBC). Gray serves the public accounting profession as a Council Member (governing body) of the American Institute of Certified Public Accountants and is a member of the Institute of Internal Auditors. He is a Certified Financial Services Auditor. He is a former Chair of the Maryland Association of Certified Public Accountants Board of Directors. He is also a former member of its peer review and ethics committees. Gray is a graduate of the Maryland, Greater Baltimore Committee and Baltimore County Leadership programs.