SMART BUSINESS ADVISORY AND CONSULTING NAMES NEW EXECUTIVE MANAGING DIRECTOR
Appointment Key Element in New Organizational Structure

Devon, PA, October 9, 2007…SMART Business Advisory and Consulting LLC, a leading global provider of accounting, business consulting and advisory services, today announced that J. Howard Stecker has joined the company as Executive Managing Director. 

In his new capacity at SMART, Stecker will lead SMART Finance, Accounting, Compensation and Tax Services (SFACTS) which includes the company’s offerings in the areas of accounting, attest, tax, actuarial, and, compensation and benefits advisory services.

Stecker, a CPA, joins SMART from Prudential Financial, Inc. where he served as Chief Tax Officer since 2005, and was responsible for all Federal, state and foreign tax matters of the global enterprise.  Stecker has almost 30 years of public company and industry experience in the tax and insurance arenas.  Former positions include Managing Partner, Global Insurance Tax Services for Deloitte & Touche, LLP, Financial Services Partner for KPMG Peat Marwick, and various positions with Ernst & Whitney, Globe Life Insurance Company, Great American Reserve Insurance Company and JC Penney Life Insurance Company.  Stecker will be based out of SMART’s New York City office.

“We are very excited about the arrival of Howard Stecker at SMART,” said Jim Smart, CEO of SMART Business Advisory and Consulting.  “Howard’s broad experience and impeccable credentials provide additional world class capabilities that will allow us to continue delivering the highest quality of service and the scope of services we strive to provide to our clients as their trusted advisor. ”

SMART recently organized itself along these two lines of business, to enhance its delivery of services and solutions.  “SMART’s current organizational structure enables us to deliver our services and solutions in a manner unprecedented in the accounting and consulting industry - solving the clients’ near-term need with a keen eye on ensuring long-term impact on the bottom-line,” added Joe James, COO of SMART.  “In the years post Sarbanes Oxley, a new model has emerged which bridges the gap between practices often seen in the old Accounting industry partnership model.  This strong focus, directed at systemic issues in a company, directly and immediately impacts the client’s bottom –line. SMART is in the forefront in developing and implementing this new model.”

SMART’s second line of business, SMART Advisory and Business Consulting (SABC), is led by Executive Managing Director Joe Lanzisera.  Lanzisera joined SMART in 2002 from Arthur Andersen where he had been a partner.  While at SMART, Lanzisera has played an instrumental role in helping the company expand its technology and management consulting offerings for a number of key industries including insurance, public sector, real estate, higher education, and healthcare.

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

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