Fraley, Miller & Company is a CPA firm based in Grayson, Kentucky, serving clients across Kentucky, Ohio, and West Virginia. The firm describes itself as a full-service accounting practice providing accounting, financial, advisory, auditing, and tax services for individuals and businesses.

Its work includes individual and corporate tax services, bookkeeping, payroll, sales tax, tax planning, new business formation, and help with IRS notices or audits. The source materials also note financial planning resources and more than 40 years of experience, with an emphasis on personalized financial solutions, accuracy, transparency, and professional service.