To meet the needs of new clients, Michael Smith started in business in 1988 to provide accounting, tax and CPA-related services to corporations, small businesses and individuals throughout west central Minnesota. In 1994, he partnered with Fred Evenson to form Smith Evenson & Co. After the death of Fred Evenson in 2004, the name was changed to Michael R. Smith, Ltd. In 2015 he partnered with Kyle A. Sem, CPA to form Smith & Sem, Ltd. - Certified Public Accountants.
• Alexandria Technical College, 1981
• Public Accounting 1981 - Present
• American Institute of CPA’s
• Minnesota Society of CPA’s
• Elijah Watt Sells Award Winner - top 113 of 72,000 in nation for November, 1987 CPA Exam
• Fergus Falls Community College, 1995 (AA)
• Mankato State University, 1998 (BS)
• Interned and/or worked for Grant Thornton, LLP and Ness, Waller, Pearson CPA firms from 1998 – 2000
• Accountant with City of FF 2000 – 2006
• Regulatory/Finance Department OTP 2006 – 2015
• Built my own tax practice from the time I left public accounting until the partnership was formed.
• American Institute of CPA’s
• Minnesota Society of CPA’s
• CGMA (Chartered Global Mgmt Accountant)
• Augsburg College, 1996
• Public Accounting 1996 - Present
• Minnesota Society of CPA's
• Rasmusson College, 1988
• Public Accounting 1988 - Present
• Minnesota State University Moorhead, 2015
• Accounting & Business Management 2013 - 2017
• Public Accounting 2017 - current
• North Dakota State College of Science, 2005
• Payroll & Bookkeeping 2010 - 2016
• Public Accounting 2016 – current
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