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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.


  • Financial statement audits
  • Compilation and review of financial statements
  • Assurance on non-financial information, including contract compliance
  • Audits required by regulations, such as employee benefit plans or grants
  • Projections, budgets, cash flow, break-even analyses
  • Fraud investigation
  • Internal control studies and recommendations
  • Due diligence for mergers and acquisitions
  • Quality of Earnings analysis


Kevin J. Kline, CPA, Camp Hill
Gregory P. Hall, CPA, CMA, CFM, Carlisle
William D. Oyster, CPA, Carlisle
Kevin B. Stouffer, CPA, Chambersburg
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

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.