Welcome to Smith & Sem, Ltd.

We provide accounting and CPA-related services to clients across the country with primary focus in the West Central Minnesota area.


To meet the needs of new clients, Michael Smith started in business in 1988 to provide accounting, tax and CPA-related services to corporations, small businesses and individuals throughout West Central Minnesota. In 1994, he partnered with Fred Evenson to form Smith Evenson & Co. After the death of Fred Evenson in 2004, the name was changed to Michael R. Smith, Ltd. In 2015 he partnered with Kyle A. Sem, CPA to form Smith & Sem, Ltd. – Certified Public Accountants.

Smith & Sem, Ltd. – Certified Public Accountants

We strive to provide precise communication during all phases of our work and make it easy for you to do business with us. We want you to have a positive overall experience working with Smith & Sem, Ltd.


Personal or business income tax preparation or amended tax return services.

Financial Management

Planning for your financial future, business and personal projections, estimates, and more.


Payroll processing, direct deposit, tax payment schedules, government reporting, workman’s compensation, and more.

Accounting Services

Bookkeeping, accounting, data entry, bank reconciliations, financial statement preparation, and more.

QuickBooks Training

Manage your accounts with QuickBooks, we will teach you how.


Sales tax filings, 1095C filings, and 1099 reporting services.


Find helpful information, resources, best practices, financial guidance and one in one convenient location.

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