Our firm provides outstanding service to our clients because of our dedication to the three underlying principles of professionalism, responsiveness and quality.

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Our firm is one of the leading firms in the area. By combining our expertise, experience and the energy of our staff, each client receives close personal and professional attention.

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Companies who choose our firm rely on competent advice and fast, accurate personnel. We provide total financial services to individuals, large and small businesses and other agencies.

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Dave worked for a national firm and the Attorney General’s Office in Pennsylvania before founding David A. Smith, CPA in 1977. The firm grew expanding into the health care industry, providing professional service in all facets of the industry. He was selected to the Board of the Pennsylvania Health Care Association, where he served for 13 years, as a member of several key committees – reimbursement, legal task force and chair of the independent facility council. He has audited numerous government agencies. He has been called upon as an expert witness in third party reimbursement appeals and court cases. Dave also had partial ownership and management of two nursing homes prior to 2007. Dave is the majority shareholder and managing partner in Smith, Nale and Company, Inc. Dave has over 44 years of experience.


Nancy has worked for David A. Smith, CPA since 1981. She has been a major component of the growth and success of the firm. The health care industry has been her main focus over the years; including cost reporting, third party reimbursements, interim and projected cost reports, annual cost reports of various entities, monthly accounting work. Nancy is the audit partner. She also acts as the office manager and keeps things working smoothly and efficiently. Nancy is a shareholder in Smith, Nale and Company, Inc. Nancy has over 32 years of experience.


Dave has worked for David A. Smith, CPA since 1994. Dave has been in charge of government, not-for-profit organization and pension plan audits. He also prepares the appropriate reports for each of those clients. His other duties include compilations for various clients and tax return preparation. Dave does extensive work in the health care industry, including the preparation of cost reports, researching audit adjustments from government agencies, and preparation of cost report appeals. Dave manages and assists in the following firm areas: firm quality control, peer reviews, and the continuing education requirements for the professional staff. Dave is a shareholder in Smith, Nale and Company, Inc. Dave has over 23 years of experience.


Jennifer has worked for David A. Smith, CPA since 1988. She assists with audits for various entities – not-for-profit organizations, corporations and health care facilities. Her experience in the health care industry has been invaluable to several clients from the accounting aspect and accounts receivable issues of the facilities. In addition, Jennifer prepares tax returns for all types of entities – corporations, partnerships, LLCs, non-profit organizations and individuals. She also manages and prepares compilations and reviews for various clients. Jennifer has 25 years of experience.


Deana has worked for David A. Smith, CPA since 1993. She assisted with government audits and currently assists with several health care facilities in accounting and financial statements. She has additional experience in completing the Form 990, Return of Organization Exempt from Income Tax, the Form 5500, Annual Return/Report of Employee Benefit Plans and multi-state business tax returns. Deana is certified as a QuickBooks Advisor. She sets up and maintains accounting records for various entities using different types of accounting software. Deana prepares tax returns for all types of entities. Her other duties include preparation of compilations and reviews for numerous clients. Deana has 21 years of experience.

Punxsutawney, PA CPA, Smith, Nale & Company, Inc.
Certified Public Accountants

Smith, Nale & Company, Inc.
Certified Public Accountants | 327 North Main Street, Punxsutawney, PA 15767 | Phone: 814-938-3555 | Fax: 814-938-3553 | info@smithnaleandco-cpas.com