Large enough to handle your diverse needs.

Small enough to care.

About Us


Smith & Barnes is a Certified Public Accounting firm located in The Plains, Ohio, adjacent to Athens High School. Our mission is to provide accounting and tax solutions for individuals and businesses. We serve clients primarily in the southeast Ohio area, but also serve clients in several other states as well as worldwide.

We trace our start to 1979 when Jim Smith and Larry Armstrong founded Armstrong & Smith CPAs. Jay joined the firm in July of 1995 and became a partner in January of 2000. Upon Larry’s retirement in 2005 we changed our name to Smith & Barnes, CPAs. At the end of 2010, Jim Smith also retired. In May 2021, Jay retired, and Kristin Childers joined the firm as the CPA owner. We now operate as Childers Accounting, PLLC with offices in The Plains, Ohio and Saint Marys, West Virginia.

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