Nawrocki Smith LLP Certified Public Accountants & Business Consultants

	Auditing & Accounting Internal Auditing Tax Planning & Compliance Due Diligence Dispute Resolution / Forensic Accounting Insurance Loss Consulting Business Valuation Nawrocki Smith LLP 290 Broad Hollow Road Melville, NY 11747 Tel: 631.756.9500 Fax: 631.756.9818 Email: info@NSLLPCPA.com
		Partners Michael E. Nawrocki, CPA, CGFM, is a graduate of Hofstra University. He is a Certified Public Accountant and a Certified Government Financial Manager. Mike began his career with the Long Island Office of one of the world’s largest public accounting firms where he attained the position of Senior Audit Manager and had lead responsibility for an extensive clientele in a variety of industries. His industry experience includes not-for-profit, local governments, manufacturing, hi-tech, wholesale trade and service entities. In addition to overseeing certified audits, limited reviews and financial statement compilations, Mike conducts business purchase and sale investigations, contractual internal audit engagements, operational and internal control reviews and financial consulting engagements.

Ernest Patrick Smith, CPA, CFE, is a graduate of Hofstra University. He is a Certified Public Accountant and a Certified Fraud Examiner. Ernie is a frequent trainer and lecturer to various trade associations, insurance companies, colleges and universities and law firms on topics pertaining to internal auditing, forensic accounting and litigation support related matters. Ernie began his career with the Long Island Office of one of the world’s largest public accounting firms. He has diversified experience in internal auditing, investigative accounting, measurement of damages and litigation support services, with emphasis in matters dealing with loss of earnings, business valuation, bankruptcy, fidelity losses and fraud. He has provided assistance, deposition testimony and trial testimony in all aspects of litigation related matters, including mediation, arbitration and litigation. He is an active member of the New York State Society of Certified Public Accountants – Litigation Support and Business Valuation Services Committee and is Vice-Chairman of the Association of Certified Fraud Examiners Insurance Fraud Committee.