Gary Smith is a director in the Firm’s Long Wharf Drive office in New Haven, Connecticut. He has more than 15 years of experience managing, conducting, reviewing and analyzing financial information for various industries including healthcare, not-for-profit, governmental, pension plans and manufacturing and distribution. Mr. Smith’s experience includes a combination of both private company and public accounting, including experience with a “Big 4” accounting firm. Mr. Smith serves as an audit director for numerous healthcare clients including long-term care facilities, home health and acute care hospitals, directing the day-to-day oversight of the audit engagements he serves. Mr. Smith has experience assisting clients with the development of accounting policies and procedures and providing assistance with internal control documentation and analysis. In addition, Mr. Smith shares his expertise internally to other professionals within Marcum by developing and instructing training programs for healthcare industry and single audit engagements.