ACPEN Signature 2026: Financial Statement Preparation: Compilation and Review Update

James Smith, CPA, CGMA, Managing Director, Smith, Jackson, Boyer & Bovard, PLLC

JAMES A. SMITH, CPA, CGMA James A. Smith, CPA, CGMA, serves as Managing Director of Smith, Jackson, Boyer & Bovard, PLLC, a Dallas based, full service Certified Public Accounting firm. In his forty-seven years of professional experience, he has performed audit engagements in real estate development and construction, investment partnerships, manufacturing, utilities, retail, transportation, and health care. He has worked with companies ranging in size from large, multinational corporations to small, closely held businesses. He has also been engaged extensively in tax and financial planning consultations for closely held businesses and their owners; tax compliance and tax controversy representation.

Mr. Smith has appeared as a featured commentator on all four Dallas/Ft. Worth network news stations, including three and one-half years as a featured business commentator on KXAS, TV5; on the TSCPA “CPAs on Call” state-wide tax television program; and on various radio news programs. He has conducted seminars on tax and financial planning for the Dallas Chapter of the TSCPA, stock brokerage firms and life insurance companies, and on marketing and practice management for the TSCPA, the North Carolina Association of CPAs, the Arkansas Society of CPAs, the Pennsylvania Institute of CPAs, and the American Institute of CPAs. He has made presentations on analyzing financial statements for the reporting staffs of the Dallas Morning News, Dallas Business Journal, Wall Street Journal, and San Antonio Express. He has also made CPE presentations on SSARS standards for the Illinois Society of CPAs, the Texas Society of CPAs, the Dallas Chapter of TSCPA, the Southeast Texas Chapter of TSCPA, and others.

Mr. Smith served as Chair of the Texas Society of CPAs (TSCPA) for the 2007-2008 year, as an elected member of its Executive Board and its Board of Directors, and as Treasurer and Treasurer-Elect. He served as an elected member of the AICPA Council 2007 through 2011 and 2012 through 2015. He also served as an appointed member of two of the AICPA’s key standard setting committees: the Accounting and Review Services Committee, 2008 through 2011 and the Tax Practice Responsibilities Committee, 2014 to 2018. He has served as Chair of the Dallas Chapter of TSCPA (DCTSCPA) for the 2002-2003 year and a member of its Board of Directors. He has served the TSCPA as Communications Subcommittee Chair of the Federal Tax Policy Committee, Attestation Subcommittee Chair of the Professional Standards Committee, Chair of the External Relations Steering Committee, Chair of the Strategic Planning Committee, Chair of the MAP Future Issues Committee, Sub-Committee Chair of the Quality Review Committee, and Chair of the Public Practice Association. In recognition of his service, Mr. Smith has been named an Honorary Fellow of the TSCPA in 2017, presented with its Meritorious Service to the Accounting Profession in Texas Award in 2013, and had been named Outstanding Steering Committee Chairman for the year 1999-2000, Outstanding Committee Chairman for the year 1995-1996, and Outstanding Committee Member for the Years 1992-1993 and 1995-96. The DCTSCPA also named him CPA of the Year for 1999-2000.

Mr. Smith is a graduate of Southern Methodist University with a BBA in Accounting and Economics. He is a Certified Public Accountant in the state of Texas and is a licensed Registered Investment Advisor.

Mr. Smith resides in Dallas with Charlie, his wife of 49 years. They have three grown daughters, all of whom are married, a grandson and three granddaughters.

Kurt Oestriecher, CPA, Oestriecher and Company, CPA

Mr. Oestriecher has been employed by Oestriecher & Company; CPA’s since 1986 and has been partner in charge of accounting and auditing services since 1994. He has also served as an Adjunct Instructor of Accounting at Louisiana State University at Alexandria and Northwestern State University. He received the Outstanding Discussion Leader Award from the Louisiana Society of CPAs in 1998, and 2006.

Kurt functions in many capacities for the Louisiana Society of CPAs on its board and varying committees. He is Past President of the LCPA and past President of the Central Louisiana Chapter of Society of Louisiana CPAs. He is a member of the AICPA and has served on the Accounting and Review Services Committee, which issues the Statements on Standards for Accounting and Review Services. He is currently serving 2 three year terms on the AICPA Joint Trial Board.