Firley, Moran Freer & Eassa - Certified Public Accontants
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laura christopher, cpa

Heather Smith, CPA

Tax Manager


Bachelor of Science Degree in Accounting from Le Moyne College.

Over 11 years of public accounting experience providing tax and tax accounting services.

Heather's experience includes corporate, individual and multistate tax compliance and tax accounting services for clients in the construction, real estate and professional services industries.

Prior to joining the tax department Heather spent five years providing financial statement audit and accounting services to clients in these industries.

Professional Designations & Memberships:

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

Community Involvement:

Risk Management Association – Board Member

Accounting & Financial Women's Alliance - Past Treasurer