SMART recognizes the changeability of current business
situations with regard to key Sarbanes-Oxley provisions and has
developed methodologies that can be adapted to your specific
situation to deliver the most cost effective solution. Our
professionals have real life experience in the areas of internal
Services control and financial reporting, and technical expertise with
regard to compliance with Sarbanes-Oxley, SEC, and stock
exchange laws and regulations.
Sarbanes-Oxley Act of 2002 Key Provisions:
• Section 302: requires CEOs and CFOs to certify that their
quarterly or annual financial reports, and other financial
information included in the report, fairly present their financial
condition, results of operations, and cash flows of the issuer.
This includes making representations and evaluating the
effectiveness of “disclosure” controls.
• Section 404: requires management to conclude on the
effectiveness of the company’s internal controls and
procedures for financial reporting based on management’s
evaluation of those controls and procedures.
SMART’s experienced professionals offer three unique services:
• Financial Reporting Controls Documentation
• Internal Control Gap Assessment
• Internal Control Testing
SMART Business Advisory and Consulting, LLC offers innovative solutions to public and private
companies in the areas of business consulting and advisory, accounting, technology, business
process, compensation and benefits, and tax. SMART and Associates, LLP is a Certified Public
Accounting firm which provides a full range of attest services.
Accounting Services – Accounting Consulting, CFO Outsourcing, Interim Management, Family
Office Accounting Services
Attest Services – Audits, Reviews, Compilations, Agreed Upon Procedures, SAS 70
Advisory Business Services – Insurance Regulatory & Claims, Mergers & Acquisitions,
Valuations, Healthcare, Higher Education, Insurance & Financial Services, Internal
Audit/Sarbanes/Business Risk Assessment, Litigation & Forensic Accounting, Actuarial Services
Business Consulting Services – Sourcing & Procurement, Business Process Management,
Finance & Enterprise Solutions, Human Capital Management, Information Risk Management, IT
Compensation and Benefits – Executive Compensation Advisory, Retirement Plan Evaluation and
Design, Health and Welfare Advisory, Risk Management and Compliance Services, Merger and
Acquisition Advisory, Corporate Recovery Advisory, Human Resources Advisory
Tax Services – Federal Income Tax, State & Local Income Tax, Sales & Use Tax, Unclaimed
Property, Property Tax, International Tax, Insurance Tax, Tax Outsourcing & Co-Sourcing, Tax
Provision and Sarbanes-Oxley Related, Tax Technology, Executive Tax
Transaction Advisory Services – Due Diligence, Transaction Structuring and Review, Pre- & Post-
Merger Integration, Transaction Management and Identification, Development and Implementation
of Post-Transaction Opportunities
Our people are seasoned, industry-tested professionals. They come from national consulting and
accounting firms, and they have been senior-level executives or directors in businesses. In fact,
many of our managing directors are former CEOs, CFOs and CIOs.
Our people know the challenges clients face. They know what it takes to make effective business
decisions, timely, accurate financial reports, and sound financial plans and programs. And they use
this knowledge to quickly assess situations and provide intelligent solutions for improvement.
Our Commitment to Quality
We will deliver professional services that exceed our clients’ expectations. By listening to our clients’
needs and utilizing our extensive industry and service experience, we will customize our process,
and effectively work to surpass your expectations.
SMART Business Advisory and Consulting, LLC and SMART and Associates, LLP have an alternative practice structure. The two companies are
separate and independent legal entities that work together to meet clients’ business needs. SMART Business Advisory and Consulting, LLC is not a
licensed CPA firm.
* Attest Services are offered through SMART and Associates, LLP, Certified Public Accountants.