Clarence R. Newby, CPA, was born in Abbeville, Alabama, on January 28, 1926. He studied at Tuskegee Institute, University of California - Berkley, and Harms Business College before earning his Bachelor of Business Administration from Golden Gate University in 1949.

He was an IRS Agent in San Francisco from 1949 to 1958. After earning is CPA license in 1958, he went into public accounting, eventually starting his own firm in September, 1971 in Loma Linda, California. Other roles include serving in the United States Naval Reserve and an instructor at San Bernadino Valley College.

He served as Chairman of the San Bernardino Annual Businessmen's Tax Conference, and was a member of the advisory committee program and cost of the California Department Education. He also served on the Loma Linda Academy school board. Clarence Roscoe Newby was listed as a noteworthy accountant by Marquis Who's Who.