Jim Smith is a 1962 graduate of The Plains High School and a 1967 graduate of Ohio University. He began his accounting career with Arthur Andersen and Company CPAs in Cleveland, Ohio. After 3 years in the army he returned to Athens in 1971 where he resumed his accounting career as an accountant, and later partner in the accounting firm of Brown, Armstrong & Jackson CPAs. Jim is a founding member of what today is Smith & Barnes, CPAs. Jim has been licensed as a CPA in Ohio since 1973 and is a member of the Ohio Society of Certified Public Accountants and the American institute of Certified Public Accountants. Jim and his wife Jorae have been married forty years and have a daughter Teresa Schleter and a son Michael Smith and two grandchildren.

Jay Barnes began his accounting career in 1994 after graduating from the University of Central Florida with a bachelor's degree in Accounting. Having a strong desire to return to his roots of southeast Ohio, Jay began his journey back to Athens by working in Columbus for Victoria's Secret Catalogue as an internal accountant. He joined Armstrong & Smith CPAs as a staff accountant in 1995 and became a partner in January 2000. Jay is licensed as a CPA in Ohio and a member of the American Institute of Certified Public Accountants as well as the Ohio Society of Certified Public Accountants. Jay and his wife Kristie live in the Albany area and have two daughters Leah, age 10, and Brooke, age 3.

Mike Grinstead graduated from Albany High School in 1961. He then served in the US Army for three years, including 13 months in Korea. He graduated from Ohio University in 1971 with a bachelor's degree in Business Administration. He is a staff accountant with responsibilities of preparing financial statements, income tax returns, payroll taxes and doing bookkeeping.

Cathy started working for Jim & Larry in 1976 after graduating from Federal Hocking and Tri-County JVS accounting program. In 1986, she and her family relocated to Virginia where she worked for Alan L. Miller, CPA and attended Patrick Henry Community College. Returning to Ohio in 1992, she resumed working for Armstrong & Smith the following tax season. Her current responsibilities include computerized accounting, tax return input, bookkeeping, payrolls and general administrative assistance. Cathy and her husband live in Morgan County on the family farm. They have three grown children: Nathan, Kimberly, and Rebecca and three grandchildren.

Derek Buckley is a 2005 graduate of Ohio University with a bachelor's degree in the field of Computer Science. His daily responsibilities include preparation for payroll taxes and financial statements, bookkeeping, income tax returns, and payroll preparation. Derek is also responsible for the design and implementation of the website, including maintenance and upkeep.