McGowen, Hurst, Clark & Smith P.C. has been named one of 100 "Best Accounting Firms to Work For" by Accounting Today magazine. The West Des Moines-based certified public accounting and business advisory firm was the only Iowa firm named in the sixth annual list, which recognizes the best places of employment in the accounting profession nationwide. Firms competed in a two-part evaluation process that included an evaluation of each firm's workplace policies, practices, philosophy, systems and demographics as well as an employee survey. The firms will be recognized during Accounting Today's Growth & Profitability Summit in Orlando, Fla., Oct. 20-22.