About Joseph

Joseph Mair is a director in Marcum’s Philadelphia office and a member of the Firm’s Advisory Services division and Construction Industry Practice group. He came to Marcum in 2015 via the Firm’s merger with Smart Devine, a leading full-service accounting firm in Philadelphia.

Mr. Mair has spent 30 years consulting with major sureties and their counsel in all areas of the country, assisting in exposure analysis, loss management and litigation. He has worked on many of the industry’s largest defaults during that period.

Mr. Mair’s practice is concentrated in the construction and surety industries. He has conducted and supervised the financial evaluation of numerous construction companies engaged in almost all types of contracts, including highway, general construction, steel erection, mechanical, curtain-wall, electrical, cogeneration, water and waste treatment plants, and coal mining/reclamation companies. In addition to the initial financial evaluation, his typical engagements also include the oversight of companies in wind-down, liquidation and bankruptcy situations for sureties and the resolution of financial issues typical to construction companies, such as claims and disputes with owners’ regulatory agencies. He has provided expert testimony in matters related to construction claims, trust fund statutes, prevailing wage cases and accountants’ professional liability matters.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Eastern Bond Claims Review
  • National Bond Claims Association, Treasurer
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Philadelphia Surety Claims Association

Articles, Seminars & Presentations

  • “Coordination of Legal Construction and Accounting Professionals,” Eastern Bond Claims Review, April 20, 1998
  • “Surety, Fidelity and Accountant Liability, When Do You Have a Case,” Andrews
  • Professional Liability Reporter Volume 13, Issue 4, 2003
  • “Identifying and Proving the Misuse of Contract Trust Funds,” Eastern Bond Claim Review, May 21, 2007
  • “Doing Battle with the IRS over Contract Funds,” Eastern Bond Claims Review, May 18, 2009
  • “Trust Fund Recovery Penalty,” Eastern Bond Claims Review, May 18, 2014
Subject Matter Expertise

Construction Claims & Disputes
Escrow Agent and Funds Management
Forensic Accounting
Surety & Fidelity Bond Investigations
Surety Loss Management/Mitigation
Tax Disputes

Practice Focus



BS, Accounting
Drexel University