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Meet Our Team

Who Is CB Smith & Associates?

CB Smith & Associates is a full service CPA firm focused on providing clients with a small town feel but expertise found in larger firms.

The firm is located in 3 locations in Georgia. Each location is situated so clients have access to experienced local accountants and a team to offer support in any area needed.

Meet our Partners and Senior Staff at the locations designed to serve our clients.

Meet Our Staff - Cumming, GA

Our Cumming office was started in 2003 by Chris Smith. Chris wanted to provide small to medium size businesses with a shared service type approach to better manage their accounting and business finances. He developed the concept while working in various positions for businesses in the plastic manufacturing, pharmaceutical and health care services fields. 


With 30 years of financial experience, Chris Smith is passionate about his work. Since founding CB Smith & Associates in 2003, he has led the accounting firm's growth from one to three office locations in Georgia. It now has 35 employees, including a solid team of certified public accountants and other tax professionals.

CB Smith & Associates is a business advisory and full-service accounting firm that works in tandem with its sister company, Reliance Payroll LLC, a full-service payroll and human resources outsourcing firm.

Prior to starting his own firm, Chris was a corporate controller. He earned a degree in accounting from Georgia State University's J. Mack Robinson College of Business, and is active in local community groups such as the Rotary Club and numerous CPA groups.


Tim is a partner, specializing in tax planning and IT consulting.

Prior to becoming a partner at CB Smith & Associates, he was a partner at CoNexus CPA Group and Tarica and Whittemore PC. Prior to that he joined KPMG where he worked in Peat Marwick's audit department before moving to the tax department where he became manager, handling tax issues for small to medium sized businesses. Before entering accounting, Tim was a computer programmer specializing in COBOL and RPG III.

Tim holds a Bachelor of Science degree in accounting from Berry College, graduating magna cum laude and Master's degree in taxation from Georgia State University. He is a certified public accountant and is a member of the American Institute of CPAS and the Georgia Society of CPAs.

Tim has served as president of the Empty Stocking Fund Campaign and as vice president/treasurer of the Atlanta Jaycees. He coached baseball for six years at Murphey Candler Little League where he served as treasurer and director on the board of directors. He developed the financial forecasts and planning model for Atlanta Hall Management, Inc. - the organization that brought the College Hall of Fame to Atlanta's Centennial Olympic Park.

Tim resides in the Atlanta area with his wife, Kathy, and three children.



Cloe specializes in business and individual taxation, trusts and estates. Prior to joining CB Smith & Associates, she was a manager at CoNexus,CPA Group as well as Tarica & Whittemore, PC.

Cloe is a certified public accountant. She holds a Bachelor of Science degree in Electrical Engineering from the University of New Orleans, a Master's degree in Accounting with taxation emphasis from the University of New Orleans and a Juris Doctor degree from Loyola University. She passed the Louisana State Bar exam in 2001. Cloe is a member of the American Institute of CPAs, The Georgia Society of CPAs, the Louisiana Society of CPAs and the Louisiana State Bar Association.

MARY SMITH, SHRM-SCP, HR and Payroll Manager MARY SMITH, SHRM-SCP, HR and Payroll Manager

Since 2005, Mary has played the role of CB Smith's HR and Payroll Manager with human resource strengths in employee performance improvement. She also has a strong background in creating compensation/reward systems, training programs and performance review programs. Mary enjoys helping owners and managers of companies develop programs that improve employee performance and processes that boost work functions. That can include developing ways to streamline work flows, helping develop policies to reduce employee dissatisfaction, creating training programs to improve work skills, employee coaching and helping owners /managers understand HR functions that help their business. Mary's clients report significant time savings once she takes over their payroll function.

In her spare time, she enjoys working in the yard and doing anything creative -- allowing her to shift her focus away from numbers, deadlines and legalities.

TOM KUHLMANN, CPA, Senior Staff Accountant TOM KUHLMANN, CPA, Senior Staff Accountant

Tom joined the firm in 2020 and has over 28 years of experience. His areas of focus include audits, reviews and compilations, accounting, business and individual taxation, business consulting and agreed-upon procedures, and accounting system setup and administration. Tom specializes in various industries, including real estate, construction, not-for-profit and governmental accounting, retail and wholesale, service-related businesses, and property and casualty insurance.

Prior to joining CB Smith & Associates, Tom held similar roles at CoNexus CPA Group and Tarica & Whittemore, PC. Previously, he worked for an accounting firm in the Washington, D.C., area, yet he returned to Atlanta to continue his career. He is a certified public accountant and holds a Bachelor of Science in accounting from George Mason University. He is a member of the Georgia Society of CPAs and the American Institute of CPAs, and is involved with several local charities. He enjoys spending time with his family and is an avid Georgia sports fan.

Meet Our Staff - Lake Oconee office (Eatonton, GA)

The professionals at Robert A Reynolds CPA have been trusted advisers in the Lake Oconee community since 1997. The firm became an affiliate of CB Smith & Associates to further continue its commitment to provide clients with personalized financial guidance while valuing strong relationships, making accounting and taxes easier and focusing on clients' success.



Bobby is owner and founder of Robert A. Reynolds, CPA, now an affiliate of CB Smith & Associates. His expertise has been in financial consulting, auditing, individual tax, tax planning, manufacturing and broadcasting. He and his staff have been providing personal tax and accounting services since 1996, with the goal of delivering the best services possible to clients while developing personal relationships. The firm has been recognized by readers of the Lake Oconee Breeze as the "No. 1 Accounting Service and Tax Service" in the lake area for numerous years.

Bobby began his career with C&S National Bank and then joined Bricker and Rooks, CPAs in Atlanta, specializing in financial institution auditing and consulting. Prior to that he earned a Bachelor of Business Administration in accounting from the University of Georgia after serving abroad in the US Army. Bobby is a member of the Georgia Society of Certified Public Accountants, the American Institute of Certified Public Accountants and the Touchdown Club of Athens.

ED O'NEAL, CPA, Principal

Ed built a professional career with his own practice, O'Neal & Associates, P.C. CPAs, in Atlanta in 1972, and at Lake Oconee in 2000. In January 2018, his practice merged locally with Sprayberry & Company LLC and he affiliated with Atlanta-based Smith Adcock & Company. In February 2020, CB Smith & Associates acquired Sprayberry & Company and Ed joined the team. He credits building long-term client and professional relationships as a key to his success. His expertise spans individual, business and estate tax planning, tax returns, business buy-sell consultation and legal support services.

Ed is an active member of the Georgia Society of CPAs and the American Institute of CPAs as well as a longtime Rotarian, currently with the Rotary Club of Greene and Putnam Counties. He also has been a realtor since 2000, is an Accredited Buyer's Representative and is the treasurer of the Lake Oconee Board of Realtors. Ed earned a Bachelor of Business Administration in accounting from Augusta University. In his spare time, he can be found traveling to spend quality time with friends and family, boating and fishing. Ed also enjoys timber farming, wildlife management and various related farm projects, which provide him with a sense of accomplishment and land stewardship.


Margo has worked side-by-side with her husband, Bobby Reynolds, founder of Robert A. Reynolds, CPA (now an affiliate of CB Smith & Associates) since the firm's inception in 1996. She has earned the enrolled agent designation, the highest credential awarded by the Internal Revenue Service (IRS), which enables her to represent taxpayers before the IRS. Margo began her career as a bookkeeper and eventually became chief financial officer and owner of a real estate development firm in Atlanta. The company developed several subdivisions in the Lake Oconee area, including golf resort communities at Lake Oconee and in Athens, Georgia. Margo attended Georgia College and State University and is a member of the National Association of Enrolled Agents. Besides spending time with her grandchildren and other family members, she loves playing tennis and does so as much as possible.

Meet Our Staff - Macon, GA

In 2020, CB Smith & Associates established its affiliation with Meadors Wall & Co., a Macon-based accounting firm that has provided exceptional service to the community since 1952. The joining of the two firms has extended their commitment to personalized attention, deep expertise and strong community roots.

JOEY BATCHA, CPA, Senior Accountant

Joey has enjoyed advising clients with their tax solutions since 2010. As senior accountant, he also enjoys mentoring junior tax staff members and working with coworkers to complete projects. Previously, he worked at the Meadors Wall & Co. accounting firm, which CB Smith & Associates acquired in February 2019. As someone who likes math and problem-solving, Joey was drawn to building a career in accounting after graduating in 2008 with a Bachelor of Arts in accounting and a minor in fraud examination from Georgia Southern University. He's a member of the American Institute of Certified Public Accountants and Georgia Society of Certified Public Accountants. On his days off and weekends, Joey participates in mountain ultrarunning, a full-body undertaking. He loves spending long days in the mountains and believes pushing ourselves physically helps us grow mentally.

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