SMART BUSINESS ADVISORY AND CONSULTING RANKS 21ST IN U.S. IN A.M. BEST

Devon, PA, April 8, 2008…SMART Business Advisory and Consulting, LLC, an independent leading provider of financial advisory and business consulting services, today announced that the company has been ranked by A.M. Best as #21 among audit firms performing insurance audits based on market share. Policyholders and debtors rely on A.M. Best rankings and analysis as a means of assessing a company’s financial strength and creditworthiness.

“Our insurance industry practice leaders are among the best in the business,” said J. Howard Stecker, SMART Senior Vice President. “They have an extraordinary number of years of consulting and industry experience, and have worked with some of the largest insurance companies in the world. Our team is already working with many insurance companies preparing for the change in annual financial reporting in response to the Sarbanes-Oxley Act slated to go into effect in 2010.”

SMART’s Insurance Industry practice is comprised of former insurance executives, auditors and advisors, regulators and receivers. Services include actuarial, asbestos and environmental litigation, business interruption and subrogation claims, dispute resolution & arbitration support, finite risk, insurance taxation, and transactional, claims and underwriting audit services.

ABOUT SMART
SMART Business Advisory and Consulting, LLC (www.smartgrp.com) is a premier, full-service independent provider of financial advisory and business consulting services, serving clients throughout the US and globally. SMART offers innovative solutions to public and private companies in the areas of  financial advisory and business consulting, technology, business process, accounting, compensation and benefits, and tax. Through an alternative practice structure, SMART and Associates, LLP offers a full range of attest services.