The firm was founded in 1966 by James T. Williams and Robert Lee Martin. Mr. Williams retired in 1981 leaving ownership to Billy Ray Brooks, John Horsley, and Robert L. Martin until December 31, 1990. At that time, Billy Ray Brooks became the sole proprietor and the name was changed to Brooks & Associates, CPAs (1993). Beginning January 1, 1997, William (David) Brooks became a partner with Billy Ray and the name was changed to Brooks & Associates, PLC.