Partners & Directors
Danny Holcombe (CPA/ABV, CGMA)
Danny Holcombe, CPA/ABV, CGMA has served clients of the Upstate for over 26 years. Danny spent 21 years with a local Spartanburg firms, first as a staff accountant and then as a partner, and then spent 5 years with a Southeast Regional firm. As a result of extensive experience working with owner-managed businesses and the individuals involved with them, Danny understands that the accountant/client relationship is a collaborative process and that client needs are as varied as the businesses they manage. Being accessible, being a good listener, helping define the real issues, and assisting the client in developing solutions are the attributes that make Danny a successful advisor.
Danny’s client base is diverse, including the construction industry, professional practices, the manufacturing industry, and various service providers. He provides compliance and consulting services related to individual and corporate taxation, management advisory services, financial statement preparation and accounting services, and other support services for businesses and individuals.
Danny graduated from Wofford College in 1986. His membership in professional organizations includes the American Institute of Certified Public Accountants (AICPA), the South Carolina Association of Certified Public Accountants (SCACPA), The Foothills Chapter of the South Carolina Association of Certified Public Accountants, The AICPA Tax Section, and the AICPA Forensic and Valuation Services Section.
Active in his community, Danny is the Treasurer of the Carolina Miracle League, Treasurer and former deacon of Cedar Spring Baptist Church, and former vice-chairman of the Spartanburg County Board of Disabilities and Special Needs.
Samuel (Sam) G. Holtzclaw (CPA, CGMA)
Sam is a Certified Public Accountant licensed in the state of South Carolina; he has spent 30 years in public accounting and 11 years as controller of a national construction company. Sam’s client base is diverse including the construction industry, manufacturing industry, professional practices, transportation industry, and various other small businesses. He provides individual and corporate taxation and estate planning, financial statement preparation, and other accounting services. He also provides audit services for corporations, water districts, and not-for-profits.
Sam graduated from Presbyterian College in 1974. Upon graduation he was commissioned as a Second Lieutenant in the US Army. He served two years as platoon leader stationed in Fort Eustis, VA. He received his Master of Accountancy from the University of South Carolina in 1977. Since 1977 he has resided in Spartanburg, SC. He is a member of the American Institute of Public Accountants (AICPA) and South Caroline Association of Certified Public Accountants (SCACPA).
Denise W. Smith (CPA, CGMA)
Denise is a Certified Public Accountant licensed in the state of South Carolina who has more than 34 years of accounting, auditing, consulting, compliance, and taxation experience. She joined Holcombe, Holtzclaw & Ravan, LLC in November 2013 after spending over 37 years as a staff accountant, senior manager, director and partner with a Southeast Regional firm where she served in the that firm’s Owner-Managed Business Industry Group, Education and Not-for-Profit Industry Group, and Estate/Trusts Industry Group. She was a graduate of the firm’s Leadership program and served as a course instructor for their internal training programs.
Denise has extensive experience serving the needs of clients in a variety of industries and closely held businesses including manufacturing, wholesale distribution, professional service firms, not-for-profit entities, governmental, employee benefit plans, construction, and contractors. She has provided tax, compliance, and consulting services to individuals, not-for-profit entities, and other business type entities.
Denise is a 1979 cum laude graduate of the University of South Carolina, where she received a Bachelor of Science in Business Administration. Her membership in professional organizations includes the American Institute of Certified Public Accountants (AICPA), the South Carolina Association of Certified Public Accountants (SCACPA) and The Foothills Chapter of the South Carolina Association of Certified Public Accountants. Actively involved in the Spartanburg community, Denise currently serves as Treasurer of the North Spartanburg Rotary Club and Advisory Board member of Hannah’s Hope Ministries, Inc.