Description Companies that find their financial affairs out of order might want to get SMART. SMART and Associates provides accounting services such as audits and reviews from about a dozen offices in the US, the Netherlands, and the UK. The firm serves customers in such industries as financial services, health care, insurance, manufacturing, technology, real estate, and retail, as well as government, nonprofit, and higher education. In 2010 SMART and Associates' sister company SMART Business Advisory and Consulting was acquired by LECG Corporation, which liquidated the following year. Jim Smart founded SMART and Associates in 1988.