Alexander Thompson Arnold PLLC has a rich history of providing accounting services throughout West Tennessee and Western Kentucky. Since we have 15 partners, you may wonder where our name originated.
In 1946, William P. Alexander, Jr. returned from World War II to his hometown of Dyersburg, Tenn. to open an accounting practice. He had graduated from the University of Texas prior to the war. Around 1950, William Holmes moved to Dyersburg to join Mr. Alexander to form the firm of Alexander & Holmes. The firm remained stable until 1973 when Steve Carmichael and Richard Johnson joined the firm as partners. Mr. Holmes retired and moved to Florida in 1976, and Joe Enoch became a partner. The name remained Alexander & Holmes until the withdrawal of Richard Johnson in 1986. Then, the firm's name changed to Carmichael, Enoch & Associates. Joe Enoch withdrew in 1994, and the firm of Carmichael & Associates merged with Dunn Creswell Sparks Smith Horne & Downing in 1995. In 2011, Dyersburg-based Newbill & Henry joined the firm.
Throughout the 1950s, Jimmy Thompson was partners with Branham, Cheeseman & Lambert. Jimmy was one of the principals in Cheeseman Thompson & Company, which is the original firm from which Dunn Creswell Sparks Smith Horne & Downing evolved. From its inception through the mid-1970s, Cheeseman Thompson & Company grew to a three-office firm with headquarters in Union City and branches in Martin and Memphis. Subsequent to the death of Jimmy Cheeseman in the mid-1970s, Cheeseman Thompson & Company dissolved into three individually owned offices with Thompson Breeding & Dunn being the surviving firm in Union City. Jimmy Thompson was managing partner of the firm, and Charles Breeding and Jim Dunn were partners. In 1981, Al Creswell and Art Sparks became partners, and the name changed to Thompson Breeding Dunn Creswell & Sparks. With the death of Jimmy Thompson, the retirement of Charles Breeding, and the admission of new partners Jerry Smith, Jim Horne and Mark Downing, the name again changed in 1991 to Dunn Creswell Sparks Smith Horne & Downing. The firm had offices in Union City, Paris, McKenzie, Trenton and Milan, Tenn. and Fulton, Ky. The Martin office, which was an original office with Cheeseman Thompson & Company, re-joined the firm with the addition of David Hart as partner in 2003.
Arnold Spain Truett & Hewitt PLLC originated with the firm of Hancock & Branham in the 1940s in Jackson, Tenn., which consisted of an attorney and a CPA. Grady Arnold joined the firm in 1946. The firm split into separate legal and accounting practices when professional ethics rules were changed to prohibit attorneys and accountants from practicing together. The accounting practice operated under the name Branham & Arnold. In the early 1950s, Mr. Branham left the firm, and Tom Badgett joined it. The firm then operated under the name Arnold & Badgett until 1976. At that time, a split occurred, and the firm continued under the name of Arnold, Spain & Company with the partners being Grady Arnold and Billy Spain. Winston Truett joined this partnership in 1980, and Mike Hewitt joined in 1982. Grady Arnold retired in 1984, but the firm continued using his name. With the merger in 1998 of Arnold, Spain & Company with Dunn Creswell Sparks Smith Horne & Downing, the operating name of the office in Jackson became Arnold Spain Truett & Hewitt. Billy Spain retired from active ownership in 2001. The firm also acquired the Henderson office of Judy McKenzie, CPA in July 1999 and began operating an office in Henderson under the name Arnold Spain Truett & Hewitt. It also acquired the accounting practices of Charles Allison, CPA in 2001 and Philhours, Fletcher & Associates in 2004. In 2011, Badgett Payne & Warren CPAs re-joined the firm after 35 years of separation.