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

Read More


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.

Read More


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.

Read More


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.


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