Bruce D. Smith is a Certified Public Accountant (CPA), Certified in Financial Forensics (CFF) and Certified Fraud Examiner (CFE). He is a member of the following organizations: Windstorm Insurance Network, National Association of Certified Fraud Examiners, AICPA Forensic and Valuation Services Section, American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants. Mr.