1212 Haywood Road, Building 100 Greenville, SC 29615
Phone 864.232.1040
Fax 864.232.2240
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 individual tax clients from numerous states and several foreign countries.  

From its inception in 1969, the firm has focused much of its energy toward serving governmental entities, educational institutions, and not-for-profit organizations. The diversified practice provides a full range of auditing, accounting, tax, 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, 22% tax (including corporate and individual tax preparation and consulting), and 13% small business services (including monthly bookkeeping services).

The firm’s audit practice includes the following:

Six South Carolina public school districts

Thirty-five plus South Carolina public charter schools

One college

Eight private pre-college schools

One South Carolina county government

Three 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

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

Included in the audits of the above clients are numerous audits performed in accordance with the audit requirements of Uniform Guidance