Kyle James Smith has been promoted to manager in the Audit Department at Maner Costerisan, Lansing. He joined the firm earlier this year as an associate.

Crowe LLP recently named Josh Cole managing principal of its consulting team at Crowe, a convergence of the firm’s former performance consulting and risk consulting teams. Cole leads the new business unit, which includes approximately 1,200 personnel and generates nearly $325 million in revenue. He has been with the firm for over 25 years, and is based in Grand Rapids, Michigan.