Orange County-Location Text

Laurence D. Smetana


Laurence d. smetana

Larry Smetana is a Partner in Squar Milner’s Audit and Assurance Services Department. He has approximately 35 years of audit experience providing audit services principally to the real estate industry. Larry has also served manufacturing and technology clients as well as being involved in audits of internal control over financial reporting in compliance with Section 404 of the Sarbanes-Oxley Act of 2002.

Larry joined Squar Milner as a Partner in October 2005. Prior to that, Larry spent 35 years in public accounting, the last 18 years in the Costa Mesa office of Deloitte & Touche LLP. Prior to Deloitte & Touche, Larry was employed by Price Waterhouse where he also was involved in serving the real estate industry.

Larry was a member of each firm’s national real estate services group. In that capacity, he consulted with audit engagement teams throughout the country on technical real estate accounting and reporting matters, assisted in the training of audit staff, wrote articles on matters of interest to the real estate industry, spoke at real estate conferences and consulted with clients on the structuring of transactions. Larry has also consulted on converting ownership interests from corporate and partnership ownership to the REIT form of ownership.

Additionally, Larry has provided audit services to the manufacturing and technology industries and has been a Sarbanes specialist, assisting these clients with their compliance with Section 404 of the Sarbanes-Oxley Act of 2002.

  • Certified Public Accountant, California
  • Certified Public Accountant, Arizona
  • Member, American Institute of Certified Public Accountants
  • Member, California Society of Certified Public Accountants
  • Bachelor of Science, Finance, Arizona State University
  • Master of Science, Accounting, Arizona State University