Smit Shah, a principal in Berdon LLP''s audit department, has been with the firm for more than 10 years. Mr. Shah specializes in guiding clients throughout the hospitality arena - providing an array of audit, accounting, and tax services to prominent hotels and restaurants. His broad expertise extends to. providing GAAP and income tax basis audited and compiled financial statements for hotels, restaurants, and commercial real estate owners. preparing special purpose financial statements pursuant to the management agreements and purchase and sale agreements. reviewing clients'' policies and procedures to advise on ways to improve internal controls. advising clients on New York City hotel occupancy tax and New York State sales tax provisions. preparing and reviewing tax returns for hotels, restaurants, and commercial real estate owners. Mr. Shah has assisted in writing articles related to the hospitality industry and has conducted hospitality related educational seminars for Berdon staff.