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Our Firm


Truman Newton started business as a sole practitioner on November 1, 1952 in Pine Bluff, Arkansas. Following are some highlights of the firm’s history:

  • June 1, 1959 – Durward Owen joins the firm as an employee.
  • January 1, 1964 – Truman Newton and Durward Owen form the partnership of Newton & Owen.
  • December 31, 1981 – Truman Newton retires from active service.
  • August 1, 1986 – Roy Boyd joins the firm as a partner.
  • April 30, 1988 – The firm is incorporated and the name is changed to Newton, Owen & Boyd, P. A.
  • August 31, 1996 – Roy Boyd is elected President and Managing Shareholder.
  • October 28, 1996 – David Smoke joins the firm as a shareholder.
  • December 15, 2000 – The firms name is changed to Newton, Owen, Boyd & Smoke, Ltd. to recognize the contributions made by David Smoke.
  • December 2002 - The firm opens an Office in White Hall.
  • January 1, 2015 - The firm opens an office in Rogers, Arkansas.


Throughout the firm’s history, we have focused on assisting individuals, closely held businesses, and not-for-profit entities with all of their accounting needs. The individual attention given to each of our client’s has been the catalyst for all of our success.


Philosophy and Values

It is the philosophy of Newton, Owen, Boyd & Smoke, Ltd. to provide quality attestation, accounting, tax and consulting services; assist clients in reaching their stated goals; provide a working environment to our employees that is both enjoyable and rewarding; contribute to the community and profession to which we belong; and, achieve growth while maintaining our values and the local identity that is the foundation of our practice.

Our client base is comprised of many successful owner-managed businesses located primarily in A rkansas and at Newton, Owen, Boyd & Smoke, Ltd. we take pride in catering to the unique needs of these clients. What this means to you is that you will be served by a team of professionals who understand the types of challenges that you are facing and who are experienced in developing creative and innovative solutions to help you take advantage of business opportunities.

Above all else Newton, Owen, Boyd & Smoke, Ltd. considers its primary mission to serve as trusted business advisors to our clients. This means not only providing an audit or a tax return but also providing perspective and expertise to consult with our clients on a broad spectrum of issues, challenges or opportunities that they may be facing in their business. Many of our professionals have a combination of private company management as well as public accounting experience, which gives them a very unique and well-rounded perspective in helping you address the challenges and opportunities faced by your business.

Newton, Owen, Boyd & Smoke, Ltd. is a member of both the American Institute of Certified Public Accountants (AICPA) and the Arkansas Society of Certified Public Accountants. We also participate in the AICPA peer review program and received an unqualified opinion on our latest peer review.