Taking over an accounting firm from a man considered an institution had its risks, but Calvin Smith was
confident he could make it work.
That was in 1989. Thirty years later, he has five CPAs working with him in the same office that his
predecessor Erle Radel used on Washington Street in Bowling Green.
Smith is one of a few professionals with both a certified public accounting license and a law degree,
both from the University of Toledo. He has majority ownership in Radel, Smith & Associates.
Radel started the firm in 1969 and became known as an institution in town, Smith said.
Now, the company focuses on everything from complex business transactions to offering payroll services.

That includes starting a business, buying or selling one, tax problems and succession planning, Smith
said.
He looks for accountants who are analytical, creative, accurate and responsive for the high-end firm.
Many come from the Big Four, including PricewaterhouseCoopers and Ernst & Young.
His associates include Michele Martin and Annette Rader, both CPAs; and Michael Richter, CPA, with a
master of taxation.
Smith shares ownership with Edward Keaveny, a Certified Valuation Analyst, and Timothy Chamberlain.
He has three support staff, and is proud of the retention of office staff.
“Clients really like the certainty of knowing who provides the service,” Smith said.
He uses his law degree, not in a courtroom, but “anything that involves a legal document and reviewing
what the attorneys do.”
He favors the accounting side of his skills.
“I got my law license, it’s active, but I don’t practice law.”
A native of Marblehead, he said he stayed in Northwest Ohio because of the contacts he developed and the
opportunity to transfer to a large accounting firm.