SMART was headquartered in Devon, Pennsylvania with locations in the metropolitan areas of Atlanta, Chicago, New York City, Philadelphia, and internationally in London.
The merged entity of LECG/SMART was liquidated in March 2011 as the company was unable to service its debt obligations going forward.
In 2002 with the hire of disenfranchised Arthur Andersen personnel, SMART offerings broadened to include business advisory and consulting services.
In 2007, Mr. Smart led a recapitalization and sale to Great Hill Partners, a Private Equity group.
With the economic downturn in 2008 and a heavy debt load, the company struggled with repeat turnover of CFOs, and the dismissal of the founder and CEO.