Adam Grinde Joins SMART as Partner

Chicago, IL July 7, 2006– SMART Accounting and Consulting is delighted to announce that Adam L. Grinde, CPA, has joined the company as a Partner of Accounting and Assurance Services in the Chicago office. Grinde brings more than 12 years of audit and advisory experience with both public and private companies. He has particular expertise working with multinational entities in the manufacturing and distribution, as well as pharmaceutical sectors. Grinde has recognized experience with mergers and acquisitions - domestic and international, research and resolution of complex accounting and disclosure issues, in addition to significant project management of international tax restructurings, liquidations, foreign public offerings and agreed-upon procedures.

Prior to joining SMART, Grinde was a Senior Manager of Audit and Enterprise Risk Services with DeloitteToucheTohmatsu, where he worked internationally in Osaka, Japan for more than two years. In this role, Grinde provided technical guidance to the Osaka office for several U.S. GAAP reporting companies, including two SEC registrants. In Osaka, Grinde also coordinated the international portion of many audits providing the appropriate U.S. GAAS compliance. In addition, Grinde performed extensive international due diligence in Europe, Southeast Asia, China, Japan and the U.S.

Earlier in his career, Grinde held a number of roles of increasing authority with Deloitte and Touche in Chicago, beginning as Audit Staff, later promoted to Senior and Manager, and culminating as Senior Manager. He was extensively involved in the recruitment, retention and development of countless individuals. Upon leaving Deloitte and Touche, he held the chair position of a management advisory committee representing nearly 250 managers in the Midwest region.

About SMART

SMART Accounting and Consulting (www.smartllp.com) is a leading, full-service accounting and consulting company serving clients throughout the U.S. and globally. SMART offers innovative solutions to public and private companies in the areas of business consulting and advisory, technology, business process, assurance, accounting, compensation and benefits, tax and financial planning.

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