About Us

CSD Advisors, PLLC was formed on January 1, 2006 when the Livonia, Michigan office of Ciulla, Smith & Dale, LLP became a separate entity. The firm was originally formed in 1952 when Raymond C. Moore, Roland E. Smith & Frank J. Dale formed the partnership of Moore, Smith & Dale. The length of time that the firm has been in existence combined with the minimal turnover of clients and quality of our staff is evidence of the fine professional organization that we are.

Our size allows us to be flexible and operate on a rather informal basis, yet serve a diversified clientele with a high degree of professionalism. Our clients are engaged in manufacturing and in other areas such as health care, software development, engineering, construction, real estate, recreational facilities and not-for-profit entities. We provide our clients with a wide range of audit, accounting, tax and business advisory services, consistent with ethical and professional standards and regulatory requirements in the United States and with limitations imposed by our firm's membership in the American Institute of Certified Public Accountants (AICPA).

Staff turnover at CSD Advisors, PLLC is exceptionally low in relation to other accounting firms. This results in more experienced personnel, greater continuity in the staffing of engagements, and minimal training on each engagement. In addition, our approach to serving clients results in a higher level of partner involvement. This enables us to respond timely, effectively and creatively to opportunities or problems.


Members of the AICPA who are engaged in the practice of public accounting in the United States are required to be practicing in firms enrolled in an AICPA approved practice-monitoring program. CSD Advisors, PLLC is enrolled in the AICPA Peer Review Program. By enrolling in this program the firm must comply with the AICPA's quality control standards and have a peer review of our accounting and auditing practice every third year by a team of CPA reviewers. Peer reviewers evaluate a firm's quality control system against standards established by the AICPA, and determine whether a firm's policies and procedures are adequate to achieve the objectives of quality control for a CPA firm. In our most recent peer review, which was conducted in June 2019, we received an unmodified opinion with no accompanying letter of comments.