About Heather

Heather is a Director with Marcum LLP (formerly Smart Devine), and has over twenty years of public accounting and consulting experience. Heather provides forensic accounting and litigation support services in both civil and criminal litigation matters. Civil litigation services Heather has provided include fraud investigations, employee dishonesty investigations, business loss claims, partnership/shareholder disputes, financial investigations to pierce the corporate veil, professional liability, and lost earnings capacity analyses. Criminal litigation services include assistance to both prosecution and defense. Financial analyses have been provided in the prosecution of various fraudulent schemes and in defense of alleged income tax fraud, kickbacks and other financial frauds.

In the past, Heather has provided litigation support services, consulting, audit, and tax to both solvent and insolvent companies in a number of industries. She has written articles for national publications. Heather has testified as an expert in Bankruptcy, Federal, and State Courts concerning the results of investigations. Heather provides support in venues such as arbitration, mediation, settlement, and litigation within the U.S. Market.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants
  • Pennsylvania Institute of Certified Public Accountants
  • Association of Certified Fraud Examiners
  • Philadelphia Area Chapter of the Association of Certified Fraud Examiners
  • Women’s White Collar Defense Association

Articles, Seminars & Presentations

  • Eyes on the Prize: Mapping Your Career Path, Co-Panelist, AICPA Women’s Global Leadership Summit’, San Diego, CA, November 2019
  • Reading and Understanding Financial Statements (with Kyle Anne Midkiff, CPA, CFE, CFF), November 2019, Post & Schell CLE
  • Financial Statement Fraud (with Kyle Anne Midkiff, CPA, CFE, CFF), October 2019, Marcum’s Libations and Legal Education
  • “Cooking with QuickBooks: Common Schemes and How to Prevent Them”, October 2019, Legal Intelligencer
  • “It’s Hurricane Season for Fraud”, July 2019, Marcum LLP Valuation & Litigation Advisor
  • “Forensic Analysis and the Deceptive Defendant”, September 2008, National Litigation Consultants Review
Subject Matter Expertise

Fraud Investigations
Business Loss Claims
Employee Dishonesty Investigations
Partnership/Shareholder Disputes
Piercing the Corporate Veil
Professional Liability
Lost Earnings Capacity Analyses
Criminal Tax Fraud

Education

BS, University of Delaware