• Attestation Services
• Tax Consulting and Compliance
• Accounting, Auditing, and SEC Litigation Consulting
• Litigation Support and Forensic Accounting
• Management Advisory Services

Attestation services lie at the heart of the public accounting profession. Our audit engagements are performed in accordance with Generally Accepted Auditing Standards. Audits provide the highest level of assurance available. An integral part of our attestation services is obtaining a detailed, working knowledge of your business and industry. Accordingly, we provide audit clients with valuable annual recommendations at the close of each audit.

Our other attestation engagements comply with standards established by the American Institute of Certified Public Accountants. Financial statement reviews and agreed-upon procedures provide a more limited level of assurance, but may satisfy your specific business requirements.

SMD provides these services with impeccable credentials and attention to detail. Our expertise includes providing audit and review services for:

• Middle market-sized enterprises
• Privately-held entities
• Not-for-profit organizations (including Yellow Book Audits and Single-Audits)
• Employee benefit plans

Our agreed-upon-procedures services typically involve customizing engagements to concentrate on specific financial accounts or elements, including:

• Accounts receivable
• Collateral
• Compliance issues
• Internal controls
• Inventory

Federal, state, and local taxes are some of the most significant expenses for businesses and their owners. Detailed tax planning – early and often – is the most effective strategy for minimizing the impact of taxes and maximizing profits.

For your business: We understand complex business tax laws, rules, and regulations. We make clients aware of potential tax issues before they become tax problems. This proactive approach increases organizational profits and owners’ return on investment.

For family-owned businesses we look at the entire picture – business, personal, and estate tax issues. We advise what is right for you and your family based on the goals you want to achieve.

For you: Individual income tax clients are provided advice that can significantly reduce tax liabilities. We consider these engagements tax consulting, not just tax preparation. Planning enables us to outline alternatives aimed at minimizing tax impact, while ensuring timely filing.

In a challenging, changing, and complex world of tax requirements and restrictions, our knowledge has one purpose: to provide you with the most effective, tailored tax planning and advice available.

Tax Consulting and Compliance services include:

• Business mergers and acquisitions
• Choice of business entity
• Dissolution consulting and compliance
• Estate and retirement planning
• Federal, state, and local tax planning and research
• Preparation of tax returns for:
  • Corporations
  • Individuals
  • Partnerships
  • Estates
  • Trusts
  • Not-for-profits
• Tax audit representation

One rarely opens a newspaper today without reading about companies under Securities and Exchange Commission (SEC) investigations, or companies restating previously issued financial statements. SMD is the preeminent firm in the country in supporting attorneys involved in the complexities of accounting, auditing, and securities fraud litigation.

Our clients are some of the most respected lawyers in the country, in some of the largest and most prominent securities cases of the last two decades. They engage us for our distinguished SEC accounting and auditing skills, and our outstanding reputation for litigation support services.

We have been engaged to work on such well-known cases including Enron, WorldCom, Sunbeam, Rite-Aid, AOL-Time Warner, and their "Big 4" accounting firms, the largest accounting firms in the world.

Although the most visible of our efforts is in preparing expert reports and providing expert testimony, we provide valuable assistance in the entire discovery process, including:

• Deposition preparation
• Expert reports and testimony
• Assisting counsel in drafting and responding to complaints
• Explaining complex concepts of Generally Accepted Auditing Standards and Generally Accepted Accounting Principles
• Document review and analysis

Disputes are an unfortunate but unavoidable reality in today’s world. Waste and abuse plague the bottom line. Whether you suspect illegal activity or just need to investigate inconsistencies, SMD’s forensic accountants will swiftly address and help resolve financial improprieties. With our uncommon expertise in litigation support and forensic accounting, SMD professionals can assist you or your attorneys in a wide range of matters.

Our mission is clear — identify wrongdoing, recover assets, and restore peace of mind. To that end, SMD offers litigation support services including:

• Commercial dispute resolution
• Damage calculation
• Employee-theft investigation
• Expert witness testimony
• Fraud, waste and abuse prevention
• Insolvency and reorganization analysis
• Marital dispute evaluation

When you entrust us with your business, our focus is on you and your company. Our goal is to offer strategies that increase efficiency, productivity, and profitability. Our advice is grounded in years of experience.

We evaluate your needs, recommend alternatives, and present solutions. We listen to you. We encourage dialogue so we can speak your language. From your company’s inception through its growth to maturity, we commit ourselves to offer compelling, intelligent, well-researched strategic advice.

Whether you are considering a small business venture, or taking your company public, we have seasoned experts to guide you at every important step, every day.

Our management advisory services include:

• Accounting system design and implementation
• Budgeting
• Business start-up and growth consulting
• Business succession planning
• Cash flow planning and analysis
• Debt management and bankruptcy consulting
• Financial systems design
• Forecasts and projections
• Human resource services
• Information systems design
• Merger and acquisition evaluation
• Strategic planning
• Valuation services