Gary Smith is a Director in the Firm's New Haven, Connecticut office. 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 Four" accounting firm.

Mr. Smith serves as an audit senior manager 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.