About Smart

We are excited to announce our merger with Marcum LLP, effective December 1, 2015. To read the full press release, visit our firm news page.

Businesses expect a better class of accounting, tax and business advisor and when there is zero margin for error and reputations hang in the balance, SMART DEVINE is ready to assist in all aspects.

We bring experience and attention to detail to every engagement through a full range of services in accounting, audit, tax, business advisory, insurance industry advisory services, higher education advisory services, business process, performance and profit improvement, as well as our acclaimed forensic accounting and litigation services to a broad range of industries.

At SMART DEVINE, we distinguish ourselves by offering an organization's leadership and stakeholders the peace of mind that everyday accounting and finance needs are met with the intuition to help move the business ahead. By delivering results and offering insight to lead the business, we earn the respect and trust of business leaders every day.


SMART DEVINE named Top Firm in Mid-Atlantic Region

SMART DEVINE is the only accounting firm headquartered in Philadelphia listed by Accounting Today as a top Mid-Atlantic Firm for 2015.

SMART DEVINE named to the Top 25 Management Consultant Firm List

SMART DEVINE is ranked 13th by the Philadelphia Business Journal in their annual 2015 listing of Management Consultants.

Inside Public Accounting selected SMART DEVINE as a 2015 Best of the Best Firms.

Client Testimonials

"I have great confidence in SMART DEVINE and have had good [independent audit] experiences in the past."

CEO, Mid-size Consulting Firm


"I have worked with numerous consulting firms on diverse projects over my last two decades in higher education. Most of them deliver reams of boiler plate; execution is either next to impossible or non-existent. SMART DEVINE has proven that it understands the big picture, can clearly articulate the context, and provide actionable steps to ensure successful execution. It is truly an extraordinary combination."

Vice President & CFO, National Liberal Arts College


"SMART DEVINE provides well-organized and hard-working professionals who are proven leaders within the workplace. Their hands-on approach helped lead our staff through various accounting issues, important processes and control matters which demonstrated we picked the right firm for the job."

CFO, Non-Profit Organization




Recent News

Marcum LLP Merges with Smart Devine

ERM: The New Regulatory Requirements and Quantitative Analyses (PDF)

Faculty Workload Analysis by MaryLynn Kudey (PDF)

Business Process Improvement Case Law School Blind Grading and Grade Distribution Requirements by MaryLynn Kudey (PDF)

How the new ASU will impact your organization by Christopher Niwinski (PDF)

Business Process Improvement Case: Online Refund Requests (PDF)

Hiring Household Employees: An ever increasing need but not without accompanying regulatory requirements by James R. Hanna, CPA, CVA

Undergoing a SOC 1 or SOC 2 Exam Frequently Asked Questions

Cybersecurity - Integrating People, Process and Technology (PDF)

3rd Party Vendor Risk Management (PDF)

The Continuing Evolution of Tax Law, at Home and Abroad (PDF)

Post Implementation Assessment

Introduction to the Non-Profit Industry (PDF)

Why Data Standards? (PDF)

Permanent Establishment May Not Be So Permanent (PDF)

A Holistic Approach to CyberRisk Management (PDF)

SIFI - Dodd-Frank SIFI Power: A Real Fright to the Future of Nonbank Businesses (PDF)

Consolidated Approach to Insurance Regulatory Requirements: ORSA, Model Audit Rule and Internal Audit (PDF)

Cybersecurity: Is your business ready? (PDF)

A Brief Survey on Reinsurance Renewal Rates – A Preview

Cast Your Vote for Jim Smart for One of the Philadelphia Regions Most Admired CEOs

Jim Smart is building Philly's top bean-counting firm, again - The Philadelphia Inquirer

Building the right time to restore Archdiocese of Philadelphia

Reinsurance Commutation

The Quest for U.S. Tax Reform: Fact of Fiction (PDF)

Gaining Assurance Over Third Party Processors - SOC 1 & SOC 2 Reporting (PDF)

Research and Development Tax Credit: A Big Advantage for Small Businesses (PDF)

IRS Form 8300 Compliance - Recommendations for Colleges & Universities Reporting Cash Payments Over $10,000 (PDF)

John F. Forni, Corporate Tax Executive, Joins Smart Devine as Managing Director

Shared Service Centers - EACUBO Session Summary 2014

EXPIRE ACT Approved in Senate Finance Committee Proposes Targeted R&D Startup Innovation Credit

Start–up Innovation Credit

Smart Devine Merges With King of Prussia Based Hanna McGlone

Nine Questions Every Non-Profit Should Ask Themselves (PDF)