Barbara M. Smith founded Barbara M. Smith Accounting in 2004.  She has focused her practice on bankruptcy taxation, receivership work, and litigation accounting.  She also has experience testifying as an expert witness in both the bankruptcy arena and other courts.  She has done work in various states in the Intermountain West, and has extensive experience in the liquidating creditor trust arena. She has written articles for The Journal and for the AIRA Journal.

Prior to forming Barbara M. Smith Accounting, Barbara was a manager at PricewaterhouseCoopers in the Salt Lake City office, where she served Chapter 7 Bankruptcy trustees in complying with tax regulations and dealing with complex bankruptcy situations.  While there she assisted the New York Office with the tax issues associated with the Long John Silver Liquidating Trust.  Prior to joining PricewaterhouseCoopers, she worked at Hunter & Hashimoto, a small local firm.  She began her work in the turnaround and bankruptcy world by working with Wayne Elggren and Todd Neilson at Neilson, Elggren & Durkin, a regional firm who were some of the initial CIRAs in the AIRA.

She received a Bachelor of Science, Cum Laude from Brigham Young University in Business, and a Masters of Professional Accountancy from the University of Utah in 1990, where she was awarded the Outstanding Accounting Student Award from the UACPA.  Barbara is a CPA, CIRA, CFF, and CDBV.  She is a member of the UACPA, AICPA, ABI, and AIRA.