Ernest Patrick Smith, CPA/ABV/CFF, CVA, CFE, CEPA is a Senior, Founding Partner with Nawrocki Smith LLP and leads the Consulting Practice which includes providing Outsourced and Co-Sourced Internal Audit, Internal Control Review and Evaluation, Forensic Accounting/Business Valuation and Risk Management Services and Tax Services to for-profit, not-for-profit, governmental, banks/credit unions, insurance companies and other related entities. Ernie has extensive experience as a Financial Investigator regarding integrity, internal control and evaluation, business valuation challenges, fraud and other related situations. In addition he oversees the efforts of the firm?s tax and tax advisement practice. He has led numerous training services for his clients and professional staff on various topics relating to internal audit, internal control review and evaluation, business valuation, fraud and forensic investigations and practice standards and tax related matters. He has been a member of several committees within the New York State Society of CPA?s including the Business Valuation Committee, Public Schools Committee the Professional Ethics Committee and has served two-terms on the NYS Board of Certified Public Accountants. Ernie has provided assistance to counsel, through deposition testimony and trial testimony, in all aspects of litigation-related matters including mediation, arbitration and litigation. He has been recognized as an expert witness in accounting, business valuation and fraud related matters in both Federal and State Courts.