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 over 40 years of business experience providing audit and other professional services principally to the real estate and construction/engineering communities. Larry has also served financial services, 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. Additionally, Larry is one of the firm’s Employee Benefit Plan specialists.

Prior to joining Squar Milner, Larry worked at Deloitte & Touche and PricewaterhouseCooper where he was responsible for providing audit and other service to the real estate and construction communities. Clients served included numerous real estate investment trusts, homebuilders and developers, shopping center owners and developers, industrial property owners and developers, apartment owners, and construction contractors. Larry also has participated in engagements of financial institutions with real estate investments and REO.

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 real estate transactions to achieve profit recognition. Larry has also consulted on converting ownership interests from corporate and partnership ownership to the REIT form of ownership.

Larry has been a financial and accounting advisor to a large public employees’ retirement system and consulted on the financial viability of many of the system’s real estate investments. Additionally, he has provided audit services to the financial services, manufacturing and technology industries and has been a specialist in 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