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Accounting, Auditing & Assurance

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SEK recognizes that accurate financial reporting is one of the keystones of building a successful enterprise. Members of our Accounting, Auditing & Assurance Services team possess the knowledge, skills, and experience to apply specialized expertise to a variety of business, governmental, and not-for-profit organizations. Accurate financial reporting is the first step in establishing a partnership with our clients.


  • An audit and independent certification of financial statements
  • Compilation and review of financial statements
  • Peer reviews
  • Special reports, including:
    • Special examinations for bonding requirements
    • Audits for employee welfare plans
    • Projections, budgets, cash flow, break-even analyses
    • Audits of specific accounts for bonding agencies
    • Fraud investigation
    • Internal control studies and recommendations
    • Due diligence for mergers and acquisitions
    • Investigations for royalty and license agreements
    • Long-range financial plans
    • Litigation support services


Gregory P. Hall, CPA, CMA, CFM, Carlisle
Craig E. Witmer, CPA, CGFM, Chambersburg
Michael P. Manspeaker, CPA, CGMA, Hagerstown
Timothy E. Peters, CPA, CGMA, Hagerstown
Kelly T. Smith, CPA, CGMA, MBA, Hagerstown
Kara M. Darlington, CPA, Hanover
Christopher J. Distefano, CPA,York

Information provided on the World Wide Web by Smith Elliott Kearns & Company, LLC is intended for reference only. The information contained herein is designed solely to provide guidance to the reader, and is not intended to be a substitute for the reader seeking personalized professional advice based on specific factual situations. Information on this web site does NOT constitute professional accounting, tax or legal advice and should not be interpreted as such. Although Smith Elliott Kearns & Company, LLC has made every reasonable effort to ensure that the information provided is accurate, Smith Elliott Kearns & Company, LLC, and its members, managers and staff, make no warranties, expressed or implied, on the information provided on this web site. The reader accepts the information as is and assumes all responsibility for the use of such information. All information contained on this web site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Smith Elliott Kearns & Company, LLC. All rights are reserved.