James Moyna

Smith + Howard Advisory LLC

Integrity- I do my best to serve others and our clients by considering their point of view and needs.


James’ extensive experience working with all aspects of qualified retirement plans has provided a firm foundation as his basis for specializing exclusively in employee benefit plan audits.

James was founder of JMM CPAs, a firm that exclusively provided employee benefit plan audits. IN 2024, James and his team merged into Smith + Howard, where he continues to specialize in employee benefit plan audits. With a career of audit experience combined with an intense focus on client and community service, James combines a deep understanding of the benefit plan audit environment with a hard-to-find personal approach to each client.

His comprehensive knowledge and hands-on experience have made him a sought-after authority in the employee benefit plan audit industry, with plan sponsors and plan advisors. James has shared his insights and expertise as an instructor in Continuing Professional Education (CPE) programs, and has been a frequent speaker at industry events, including the AICPA National Conferences on Employee Benefit Plans, Illinois CPA Society Conferences, the NIPA Annual Conference and Expo, the 403(b) Summit, and the Benefits Forum and Expo.

With his commitment to excellence and a proven track record of success, James continues to play a pivotal role in shaping the employee benefits plans landscape, earning the trust and respect of clients and peers alike.


  • Chicago, Illinois


  • University of Northern Iowa – Bachelor of Science in Accounting


  • American Institute of Certified Public Accountants
  • Illinois Society of Certified Public Accountants
  • Employee Benefit Plans Audit Quality Center


  • Elkader, Iowa

Interests + Hobbies

  • Golf
  • Camping

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