About Ricardo

Ric Zayas is a partner in Marcum’s Philadelphia office and a member of the Firm’s Valuation and Litigation Support Group. He came to Marcum in 2015 via the Firm’s merger with Smart Devine, a leading full-service accounting firm in Philadelphia, where he was a managing director of the Forensic Accounting and Litigation Services Group.

He has over 40 years of experience in accounting, where he provides forensic accounting and litigation support services to attorneys, insurance companies, and corporate and governmental units.

Ric assists counsel in civil and criminal litigation matters. His civil litigation experience includes investigating employee dishonesty matters, shareholder disputes, and business loss claims. These civil matters frequently require the preparation of detailed reports supporting the findings and conclusions. He has been called upon to provide expert testimony concerning the results of investigations. Ric’s criminal litigation experience includes assistance to both prosecution and defense. He provided financial analyses and testimony in prosecuting “kiting” schemes and in defense of alleged income tax fraud, money laundering, and other financial frauds.

Ric has also served in neutral roles, having been appointed by U.S. District Courts, U.S. Bankruptcy Courts, and State Courts in Pennsylvania to serve in various matters as a receiver, examiner, forensic accountant, and monitor. In these roles, he interacted with all parties to a litigation matter and reported to the respective court.

Ric’s litigation support activities include financial analyses, witness interviews, and preparation for and assistance at trial.

He frequently presents to law firms, professional groups, and industry peers on matters involving fraud, financial damages, and similar topics.

Ric began his professional career in positions with the U.S. Department of Labor, Office of Labor Racketeering and the Internal Revenue Service, Criminal Investigation Division, and the U.S. Department of Defense.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Association of Certified Fraud Examiners (ACFE)
  • National Association of Certified Valuators and Analysts (NACVA)
  • National Association of Certified Valuation Analysts (CVA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)

Articles, Seminars & Presentations

  • Metropolitan Corporate Counsel, Inc. (Mid-Atlantic Edition), June 2003; “Fraud and Embezzlement Lurking Too Close to Home”
  • Pennsylvania CPA Journal, Summer 2004; “Fraud Detection Is Not Just by the Numbers”
  • National Litigation Consultants’ Review, Member – Editorial Advisory Board, Contributor – various articles, 2005 to Present
Practice Focus

Financial Crimes
Financial Damage Analysis
Forensic Accounting
Litigation Support Matters


B.S. Accounting
The Pennsylvania State University

M.S. Taxation
Widener University