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Layton Layton & Tobler LLP began in 1971 when Donald R. Layton, CPA began practicing as a sole proprietor. A University of Utah graduate, Don moved to Las Vegas in 1965 and gained employment with the firm of Bunker and Jones. Bunker and Jones merged with Laventhol and Horwath, and Don soon left to begin his own practice. Don is the founding partner with over 46 years experience, and he has extensive knowledge in the full range of accounting services.

Richard D. Layton, CPA, CFE joined his brother's firm in 1974. In 1981 Richard and Don formed the partnership of Layton & Layton, Certified Public Accountants. Richard graduated from Weber State College and moved to Las Vegas after gaining four years experience in private industry. Richard now serves as the quality control partner and has extensive knowledge in auditing and fraud investigation.

In October of 1991, Michael D. Tobler, CPA (deceased) merged his firm with Layton & Layton to form the current partnership. Michael graduated from the University of Nevada Las Vegas in 1977, and then went to work for his father H. Dale Tobler, PA, a sole practitioner. From 1979 to 1981, Michael gained experience with Main Hurdman. Upon obtaining his CPA certificate in 1981, Michael purchased his father's practice.