About James

James Smart is a partner in Marcum’s Philadelphia office and a member of the Firm’s Advisory Services division. He additionally serves as Marcum’s director of mergers and acquisitions.

A native Philadelphian, James has been a visionary in accounting and business advisory services for over 25 years. Anticipating market needs and trends, he has strategically provided clients with practical accounting, tax and advisory services throughout his career.

James founded Smart & Associates in 1988. Recognized as one of the fastest growing accounting firms in the country, it became the 21st largest accounting firm in the U.S. and fifth largest in Philadelphia. In May 2007, he led the sale of the firm for $120 million.

Accounting Today has recognized James numerous times as one of the 100 most influential people in the accounting profession. In December 2014, he was nominated for a Most Admired CEO award from Philadelphia Business Journal.

His entrepreneurial and humanitarian endeavors have brought him many awards, including the Eagles Fly for Leukemia Humanitarian Award and Beta Gamma Sigma Lifetime Leadership Award from La Salle University.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • LaSalle University, Board of Trustees
  • Malvern Preparatory School, Former Trustee
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • ECOVIS International, Supervisory Board
  • Saint Joseph’s University, Adjunct Professor of Accounting – Advanced Taxation
  • Saint Joseph’s Preparatory School, Former Trustee

Articles, Seminars & Presentations

  • Articles in Accounting News Report, Accounting Today, Public Accounting Report, Philadelphia Business Journal, Philadelphia Inquirer, Practical Accountant, Crain’s, and Public Accounting Report
  • Numerous seminars on business planning and industry trends and on business and financial planning
Practice Focus

Business Advisory
Governance & Compliance
Mergers & Acquisitions


BS, Accounting
LaSalle University School of Business

Awards & Recognition

2014 Philadelphia Business Journal Most Admired CEO
2009 Beta Gamma Sigma Lifetime Leadership Award, La Salle University
2005 Eagles Fly for Leukemia Humanitarian Award
2002 Devon-Berwyn Business of the Year Award
2000 Chester County Chamber of Business & Industry, Small Business Leader of the Year