Cummings-Grayson & Co., under the leadership of its innovator, Marcia G. Grayson-Carty, has always been a pathfinder. It is the first black female-owned CPA firm in Florida. Cummings participated in the FDIC effort of auditing the savings and loan associations, in a joint venture with Arthur Andersen, by performing due diligence services when it was not popular, but necessary to revitalize the savings and loan industry, after determining what was not working. Cummings-Grayson & Co. has served minority firms under a contract with the County of Miami-Dade, preparing business loan packages, compilation and review services for firms that no other CPA firm would structure their system to accommodate. But we did because the need was there.