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ACCOUNTING SERVICES

ADVISORY BUSINESS SERVICES

• Enterprise Risk Services

• Insurance & Financial Services

• Insurance Regulatory & Claims

• Litigation Support and
Forensic Accounting

• Transaction Advisory Services

• Valuation Services

• Transaction Support

• Litigation Support

• Financial and Tax Reporting

• Certifications

• Managing Directors

AUDIT AND ATTEST THROUGH SMART AND ASSOCIATES, LLP

BUSINESS CONSULTING

COMPENSATION AND BENEFITS

TRANSACTION ADVISORY SERVICES

SMART's experts hold the following certifications:

• Certified Valuation Analyst National Association of Certified Valuation Analysts)
• Accredited Valuation Analyst (National Association of Certified Valuation Analysts)
• Accredited Senior Appraiser (American Society of Appraisers)
• Distressed Business Valuation (Association of Insolvency and Restructuring Advisors)
• Insolvency and Restructuring Advisor (Association of Insolvency and Restructuring Advisors)