Gary W. Smith, CPA

Partner/Financial Institutions Industry Leader

Gary W. Smith

With growth comes opportunities, and I have been given the privilege to lead one of the largest industries in the firm. I am honored to have this opportunity.


Gary joined Eide Bailly in 2012, bringing decades of public accounting experience with him. He's the Partner-in-Charge of the Financial Institutions Services Group at Eide Bailly and works primarily with clients in the financial industry, providing audit, accounting and consulting services. Gary has extensive experience in project management and has led audit engagements for financial clients ranging in size up to $7 billion in assets. He's also a thought leader, writing articles and comment letters, as well as presenting at various training programs and seminars.

When you work with Gary, you can expect consistent communication and feedback on current and future emerging financial institution trends. He makes it a point to offer frequent phone calls, emails and meetings to discuss what is going on within your financial institution, as he has found that frequent contact is the best way to be in a position to effectively advise financial institutions.

When he's not at the office advising clients, Gary loves to spend as much of his free time with his family and especially playing with his grandson. On his own, Gary's also an avid fisherman, runner and traveler ... although never during audit and tax season, as appealing as that may be.



  • American Institute of Certified Public Accountants
  • Arizona Society of Certified Public Accountants
  • Recipient of the 2008 Arizona Business Magazines Center of Influence Award for being one of Arizona's most influential and impacting Certified Public Accountants
  • Banking CPA's 2016 Executive Committee President


  • Certified Public Accountant


  • Bachelor of Science, Business Administration – University of Colorado


Client Work

  • Planned and supervised financial institution audit engagements, ranging in size up to $7 billion in assets.
  • Provided consulting services to SEC clients, service industries, public sector, banks, leasing and finance companies.
  • Authored various comment letters for the firm including the comment letter regarding the accounting standard update on interest rate risk and the comment letter on regulatory changes from BASEL III.
  • Presented various financial institution topics for training programs and seminars, including CECL, revenue recognition and lease accounting changes.


Community Involvement

  • Elementary school classroom volunteer
  • Santa's Elves in Denver Colorado – Volunteer
  • Denver Food Bank – Volunteer