James Smart is a partner in Marcum’s Philadelphia office and a member of the Firm’s Advisory Services division. He additionally serves as Marcum’s director of mergers and acquisitions. A native Philadelphian, Mr. Smart has been a visionary in accounting and business advisory services for over 25 years. Anticipating market needs and trends, he has strategically provided clients with practical accounting, tax and advisory services throughout his career. Mr. Smart founded Smart & Associates in 1988. Recognized as one of the fastest growing accounting firms in the country, it became the 21st largest accounting firm in the U.S. and fifth largest in Philadelphia. In May 2007, Mr. Smart led the sale of the firm for $120 million. Accounting Today has recognized Mr. Smart numerous times as one of the 100 most influential people in the accounting profession. In December 2014, he was nominated for a Most Admired CEO award from Philadelphia Business Journal. His entrepreneurial and humanitarian endeavors have brought him many awards, including the Eagles Fly for Leukemia Humanitarian Award and Beta Gamma Sigma Lifetime Leadership Award from La Salle University.