(l to r) Rick, Steve, Dave, and Vickie

David R. Layton, CPA

Dave graduated from Central Michigan University in 1963 and entered the field of public accounting. He worked with several local firms before he and Rick formed the firm of Layton & Richardson in 1971. Dave is the managing partner of the firm. He has experience serving clients in the construction, development and manufacturing industries, as well as in the development and administration of employee benefit plans.

Dave is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants. Dave has served as a financial advisor and treasurer of several professional and community organizations.


Merrick A. (Rick) Richardson, CPA

Rick graduated with a degree in accounting from Michigan State University in 1966. After graduation, he worked for national and local public accounting firms in the greater Lansing area. In 1971, he and Dave formed the firm of Layton & Richardson. Rick has expertise in directing and performing audit and accounting engagements. He has experience working with contractors on bonding and tax issues.

Rick is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Construction Financial Management Association. Rick is active in the community and has served on the boards of several local charitable organizations.


Vickie L. Crouch, CPA

Vickie received her Bachelor of Arts in Accounting and her Masters in Business Administration from Michigan State University where she earned the honor of membership in the Beta Gamma Sigma National Scholastic Honor Society. She joined Layton & Richardson, in 1981 after working for another local firm. She has a wide range of experience in a number of areas including construction, real estate, nonprofit organizations, government, broker-dealers, manufacturing and service related organizations.

Vickie is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Association of Government Accountants. Vickie is involved in many community and local charitable organizations and has served on the board of Altrusa of Greater Lansing, and the Lansing Chapter of the American Women's Society of Certified Public Accountants.


Stephen D. Plumb, CPA, JD

Steve graduated from Michigan State University in 1969 with a BA degree in accounting. After graduation, Steve worked for a public accounting firm and private industry until forming his own firm in the spring of 1975. Also, in 1975, Steve began the study of Law at Thomas M. Cooley Law School, while maintaining his accounting practice. Steve received his Juris Doctor Degree in September of 1979 and was admitted to the Michigan State Bar in May, 1980. In July of 1999, Steve was invited to join the firm of Layton & Richardson as partner in charge of the tax department. Steve has been involved with taxes and consulting for small to medium sized businesses for his entire career. He has also served on the board of a public corporation.

Steve is a member of the American Institute of Certified Public Accountants, the Michigan Association of Public Accountants, and the Michigan State Bar.




All photos taken by Dan Barnette.