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McAbee, Talbert, Halliday & Co. (founded in 1952) is a full service public accounting and consulting firm based in Spartanburg, South Carolina. McAbee, Talbert, Halliday & Co. is a member of both SEC Practice Section and the PCPS Section of the AICPA division of firms. MTH is also a member of the National Associated Certified Public Accounting Firms (NACPAF). NACPAF (founded in 1979) is a network of professional accounting firms throughout North America, which provides resources to members and assures member firms' quality through regular peer review.