Steve Smith and Scott Livingston, partners in Smith, Livingston & Co. since 1983, have become partners in the Utah office of the accounting firm of Grant Thornton.

Smith, 36, received his bachelor's degree in accounting from Brigham Young University in 1977, worked for Arthur Anderson and left in 1983 to begin a private practice. Livingston, 35, received a bachelor's degree in accounting from BYU in 1980. He also worked for Arthur Anderson, but left to join Smith.It also was announced that Craig Lawson, a manager for Smith, Livingston & Co., has joined Grant Thornton as a tax manager. He is a 1979 graduate of Texas A&M University and at one time was a professional golfer.