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Our Staff

Professionals

At Newton, Owen, Boyd & Smoke, Ltd. we pride ourselves on delivering value for the hard earned money you spend on professional fees. We believe we have the experience and expertise necessary to provide you the professional accounting services you require.

We believe that the experience and professionalism of our personnel are what set us apart from our competitors. Following are short biographies of the shareholders that make up our firm.

Our Team

Roy Boyd
Managing Shareholder

Roy has over forty (40) combined years of experience in both public and private accounting. He graduated with a bachelor’s degree in accounting from the University of Arkansas at Monticello in 1970 and received his CPA Certificate in 1973. He worked for a local CPA firm in Pine Bluff, Arkansas until 1973. He then served as the controller and chief financial officer for two different international and multi-state manufacturers for thirteen (13) years. In 1986, Roy returned to public accounting when he joined Newton, Owen, Boyd, & Smoke, Ltd. as a partner. Roy has served as the President and managing shareholder of the firm since 1996. He is a member of both the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants where he recently completed a term on the Board of Directors. Roy has provided attestation, tax, and consulting services to a diverse clientele during his career including manufacturers, construction contractors, agricultural companies and cooperatives, retailers, and insurance companies.

David L. Smoke
Shareholder

David has over thirty-five (35) years’ experience as a CPA with 31 years in public accounting and 4 years’ experience in private industry as a corporate controller. David graduated with an accounting degree from Henderson State University in 1978. David was previously a Senior Manager with a large regional CPA firm. David joined the firm of Newton, Owen, Boyd, & Smoke, Ltd. as a shareholder in 1996. He is a member of both the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants. He provides accounting, business consulting and tax services throughout Arkansas, and his clients have included estates and trusts, hospitals, nonprofit organizations, manufacturers, construction contractors, agricultural operations, insurance companies, retailers, professional organizations, and nursing homes as well as individuals.

Patty Heird
Shareholder

Patty graduated with a bachelor’s degree in accounting from the University of Arkansas at Little Rock and has over twenty-seven (27) years of experience in accounting. After graduation Patty joined a large regional firm and remained there for ten (10) years. After two (2) years with a local hospital, Patty returned to public accounting when she joined Newton, Owen, Boyd, & Smoke, Ltd. in July 1999 and became shareholder in July 2007. She is a member of both the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants (ASCPA) where she currently holds a position as Director on the Board of the ASCPA. Patty has provided tax and consulting services to a diverse clientele during her career including manufacturers, trucking companies, construction contractors, agricultural organizations, medical, retailers, service industries and individuals.

Scott Needham
Shareholder

Scott has over twenty (20) years of experience in public accounting. After graduating with a bachelor’s degree in 1994 from the University of Arkansas at Little Rock, Scott joined a large regional firm for eight (8) years and a large local firm for two (2) years before leaving to start his own firm. Scott joined the firm in February of 2007 and became shareholder in January 2009. He is a member of both the American Institute of Certified Public Accountants and the Arkansas Society of Certified Public Accountants. Scott has provided attestation, tax, and consulting services to a diverse clientele during his career including manufacturers, distributors, nursing homes, NCAA athletic departments, construction contractors, retailers, auto dealerships and insurance companies.