Hours: Monday - Friday 8:00 am - 5:00 pm

Our Auditing & Tax Services Team

The partners of Condley & Company, L.L.P., share the common traits of thorough professionalism and unquestionable integrity. Individually, each one brings their own nuanced experience to our clients. Leadership is the driving force behind our service-oriented philosophy.

To learn more about our firm’s leadership team, click on the names below for a biographical summary of each professional.

Leroy Bolt
Estate & Trust Partner

Leroy grew up in Amarillo, he is a graduate of West Texas State University, and he holds a Certified Public Accountant (CPA) designation from the American Institute of Certified Public Accountants (AICPA). He joined Condley & Company in 1978 and is a Partner in the Estate and Trust Department.

Gaye Davis
Estate & Trust Partner

Gaye has served Condley’s Estate & Trust department since 2001. She is a graduate of Texas State University with a Bachelor of Business Administration. As a Partner, Gaye works with families, foundations, and charities to maneuver the estate and trust administration processes.

She is a member of the Texas Society of Certified Public Accountants (TSCPA) and the American Institute of Certified Public Accountants (AICPA). Gaye serves her community by participating on the Albany Economic Development Board and the Fort Griffin Fandangle, and she is a member of Matthews Memorial Presbyterian Church with her husband Jeff.

Garrett Smith
Tax Partner

Garrett began his career with Condley in 2009 in the Tax department. As a CPA, he is also designated as a Certified Valuation Analyst (CVA) and a Chartered Global Management Accountant (CGMA). Garrett provides tax compliance and planning services for businesses and individuals, specializing in the fields of banking, investment partnerships, and the oil and gas industry.

In the local community, Garrett is the President of The Friends of the Abilene Public Library and serves on the board for Day Nursery of Abilene. He is a member of the Texas Society of Certified Public Accountants (TSCPA) and the American Institute of Certified Public Accountants (AICPA), and he received his Master of Accountancy and Bachelor of Business Administration degrees from Abilene Christian University. He resides in Abilene with his wife Kimberly and daughter Jayna.

Aaron Miller
Assurance Partner

Aaron joined Condley in 2009 in the Assurance department. He received his Master of Accountancy and Bachelor of Business Administration degrees from Abilene Christian University. As a Partner, he specializes in governmental and compliance-related audits, serving clients in a wide variety of industries. Prior to joining the firm, Aaron worked for four years at an energy services company.

He is a member of both the Texas Society of Certified Public Accountants (TSCPA) and the American Institute of Certified Public Accountants (AICPA). He resides in Abilene with his wife Elizabeth and daughter Natalie.

Mary Lee Brooks
Tax Partner

Mary Lee has been in the accounting industry for 40 years. She started as a staff accountant with Condley & Company’s tax services in 1981 and now serves as a Partner in the Tax Department.

Everett Ray Ferguson
Estate & Trust Partner

Ray joined Condley & Company in 1981. He has served as a Partner in the Estate & Trust department since 1988 and has supported the firm in multiple leadership roles.

Corby R. Flanagan
Tax Partner

Corby joined Condley & Company in 2000. As the Partner in charge of the Tax Department, he provides tax services in compliance and planning for businesses and individuals, with a concentration on banking clients.

Ryan Gibson
Assurance Partner

Ryan joined Condley & Company in 2006. In his role as Partner in charge of the Assurance department, he is responsible for providing assurance and consulting services. In addition to his firm leadership role, Ryan works with a diverse group of clients, including financial institutions, employee benefit plans, auto dealerships, healthcare, not-for-profits, and for-profit entities. For his banking clients, he provides internal audits, call reports and regulatory reporting assistance, year-end financial statement audits, loan reviews, directors’ examinations, and Bank Secrecy Act reviews. He also performs peer review engagements.

Jeff D. Graham
Assurance Partner

Jeff joined Condley & Company in 1995 and became an Assurance Partner in 2000. He currently serves as Managing Partner, overseeing the day-to-day management of Condley and Company including all aspects of the firm’s operations and strategic initiatives.

Timothy Bob Graves
Estate & Trust Partner

Tim joined Condley & Company in 1987. He serves as the Partner in charge of Estate and Trust Services, the internal management head of Technology and Building, and member of the Finance, Facilities, and Technology Committees.

Trey Todd
Tax Partner

Trey joined Condley & Company in 2013 and became a Tax Partner in 2019. He prepares federal, state, and local tax returns for entities such as Corporations, Partnerships, S-Corporations, and individuals. He also assists with valuations of family limited partnerships, IRS audit defenses, and matters relating to Texas Franchise Tax and other state and local income tax issues.

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From left to right: Ryan Gibson, Timothy Bob Graves, Sherry Massengill, Leroy Bolt, Ray Ferguson, Corby Flanagan, Mary Lee Brooks, Jeff Graham