Franklin L. Smith, C.P.A.
fsmith@cpasmith.com
B.S. from Loyola University of Chicago, 1950; CPA in 1961; 1990 to present, Partner and Co-Founder, Smith & Associates, Ltd., Certified Public Accountants; 1969-1990, Partner at Olson, Abney & Smith (and managing partner of successor firms); 1964-1969, Senior Accountant at Albert T. Bacon & Co.; 1960-1964, Manager at Price Waterhouse & Co.; 1949-1953, Teacher at Mount Carmel High School in Chicago; Member of the American Institute of Certified Public Accountants, Illinois CPA Society, and Union League Club; Married with nine children, living in Chicago, Illinois.

Charles D. Smith, C.P.A., M.S.T.
csmith@cpasmith.com
B.S. from Niles College of Loyola University in 1975; CPA in 1981; M.S. in Taxation from DePaul University in 1989; 1990 to Present, Partner and Co-Founder, Smith & Associates, Ltd., Certified Public Accountants; 1987-1990, Tax Staff, Smith & Culumber, Ltd., Certified Public Accountants in Chicago and Oak Brook, Illinois; 1986-1987, Tax Manager, Seldon Fox & Associates; 1981-1986, Tax Manager, Price Waterhouse & Co.; 1979-1981, Field Agent, Internal Revenue Service; Member of the American Institute of Certified Public Accountants and the Illinois CPA Society; Finance Committee, Christ the King Church, Chicago; Married with six children, living in Chicago, Illinois.

David J. Smith, C.P.A.
dsmith@cpasmith.com
B.S. in Psychology from Niles College of Loyola University in 1979; CPA in 1987; 1990 to Present, Partner and Co-Founder, Smith & Associates, Ltd., Certified Public Accountants; 1985-1990, Senior Staff Accountant, Smith & Culumber, Ltd., Certified Public Accountants in Chicago and Oak Brook, Illinois; 1979-1985, Religion Teacher and Wrestling Coach, Marist High School in Chicago; Member of the American Institute of Certified Public Accountants and the Illinois CPA Society; Finance Committee, St. Cletus School Board in La Grange, Illinois; Married with three children, living in La Grange, Illinois.

Kenneth H. Frahm, Jr., C.P.A.
kfrahm@cpasmith.com
B.S. in Accounting (Cum Laude), Walton School of Commerce, Chicago, Illinois 1972; CPA in 1973; 1994 to present, Smith & Associates, Ltd., Certified Public Accountants; 1974-1994, Diverse range of accounting & tax experience at prestigious local CPA firms; 1972-1974, Tax Department Staff Accountant, Price Waterhouse & Co.; Member of the American Institute of Certified Public Accountants and the Illinois CPA Society.

Donna Alma Lee Malaga, C.P.A.
dmalaga@cpasmith.com
B.S. in Commerce, Accounting Major, Central Philippine University, 1988; CPA in California and Illinois; 1997 to present, Accountant at Smith & Associates; 1989-1997, Accountant at local CPA firm in Southern California.

J. Michael Hammel, C.P.A.
jmhammel@cpasmith.com
B.S. in Accountancy in 1997 and B.S. in Finance in 1996, both with honors, from the University of Illinois at Urbana-Champaign; CPA in 1997; 1997 to present, Smith & Associates, Ltd., Certified Public Accountants.





Smith & Associates, Ltd.
20 North Wacker Drive, Suite 1700
Chicago, Illinois 60606-2904
Phone: (312) 444-1776
Fax: (312) 236-5828
info@cpasmith.com

©2000 Smith & Associates, Ltd. All rights reserved.