Douglas Berman has been named office managing partner in Reinsel Kuntz Lesher LLP’s York office and Wendy Lakatosh as partner. Ethel Nawrocki has been promoted to principal in the firm’s Reading office. Nawrocki joined the firm in 1999 and works in the firm’s tax services. She provides services to clients in the manufacturing, wholesale, distribution, construction and rental real estate sectors. … Robert Mulhearn has joined the full-service accounting, tax and advisory firm, Smart Devine, as a senior manager in its business valuation practice.