About Kirsten

Kirsten Ulzheimer is an advisory partner at Marcum and a member of the Valuation, Forensic & Litigation Services group. She has more than 25 years of experience applying generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS), Public Company Accounting Oversight Board (PCAOB) standards, and SEC requirements.

An experienced consultant, Kirsten is well-versed in the areas of forensic accounting and litigation support services in connection with trustee proceedings and securities violations actions involving some of the largest public and private companies in the world and their accounting firms. She has also worked in connection with shareholder derivative claims, the False Claims Act, and other litigation.

Kirsten has led complex engagements from inception through federal and state trial, consulting on accounting and auditing issues, financial statement misstatements and disclosures, SEC reporting, and computation of damages. She has also investigated fraud allegations, assessed internal controls, performed financial analysis, and identified marital assets.

Kirsten’s experience additionally includes drafting and responding to complaint allegations; consulting with counsel on complex accounting, auditing, and financial statement issues; reviewing and analyzing documents; assessing the financial statement impact of accounting errors; assisting counsel in preparation for depositions and trial; authoring expert reports; and providing expert testimony in deposition and trial. She also instructs on various accounting and auditing topics.

Previously, Kirsten was a manager at a Big Four public accounting firm, where she performed various audit services for public companies, including SEC reporting, and worked for a large national bank where she specialized in internal audit services, including opining on the adequacy of internal controls.

Kirsten joined Marcum in 2022 with the merger of Friedman LLP into the Firm.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Association of Anti-Money Laundering Specialists
  • Association of Certified Fraud Examiners (ACFE)
  • Philadelphia Association of Certified Fraud Examiners
  • Association of Certified Anti-Money Laundering Specialists (ACAMS)
  • AICPA Forensic and Valuation Services Group
  • AICPA CPA Ambassador
  • PICPA Cooperation with the Bar and Other Professionals Committee
  • PICPA Financial Institutions Committee
  • PICPA Speakers Bureau
  • Main Line Health – Hospice
  • Alex’s Lemonade Stand Foundation (ALSF)
  • Lower Merion Little League
  • Bryn Mawr Presbyterian Church
  • Philadelphia Youth Network


  • 2014 PICPA Greater Philadelphia Champion CPA Award
  • 2010 PICPA Top Forty Under Forty

Bachelor of Science, Accounting
Indiana University of Pennsylvania

Professional Designations

Certified Fraud Examiner (CFE)
Certified in Financial Forensics (CFF)
Certified Anti-Money Laundering Specialist (CAMS)