Who Is Mark H. Smith, Inc Mark H. Smith Incorporated has served small- and mid-sized credit unions since 1979. Originally founded as Mark H. Smith & Company, CPAs, the firm offered services to credit unions, community banks and other small businesses. Soon after organization, the decision was made to concentrate on the firm's strengths, which lay in services to financial institutions. In 1995, the decision was made to concentrate all of the firm's resources toward serving credit unions exclusively. Originally the firm offered a variety of advisory, consulting, and auditing services. In recent years, focus has switched to consulting services, concentrating in the area of interest rate risk management. At the present time, the firm serves over 600 credit union clients as a provider of consulting and ALM training resources.