Smith & Associates, C.P.A., P.C. is an accounting firm serving clients from its Lake City, Michigan presence and other Michigan offices. The firm works with individuals and businesses on tax preparation, payroll, financial, tax, and consulting needs.

Its tax return work includes personal returns ranging from W-2 short forms to longer forms with Schedule C, rentals, and related items. Business return services include filings for partnerships, corporations, S-Corps, nonprofits, estates, and trusts. The firm also lists business payroll services among its core offerings.

Source material identifies the firm as founded on January 1, 1991 and describes a mission focused on financial, tax, and consulting services for clients.