About Kyle Anne

Kyle Anne Midkiff is a partner in Marcum’s Philadelphia office and a member of the Firm’s Advisory Services division.

She has over 25 years of forensic accounting and litigation services experience. Her experience includes evaluation of business and economic losses, employee dishonesty audits/investigations, internal investigations, studies of internal control, preparation of fidelity bond claims, financial investigations to pierce the corporate veil, conflict of interest and ethics investigations in the defense contract industry, and evaluation of compliance with professional standards in connection with preparation of financial statements and tax returns. Kyle has evaluated various types of Medicare and Medicaid claims on behalf of hospitals, physicians, and other health care providers. She has assisted attorneys in analyzing records and interviewing witnesses in connection with civil and criminal matters and internal corporate investigations. She has assisted clients in connection with audits and investigations by the Department of Health and Human Services and the Office of the Inspector General of the Commonwealth of Pennsylvania, has testified as an expert witness, served as a court-appointed damage expert and assisted a federal judge and court liaison officer in monitoring a labor union placed under court trusteeship.

She has testified on numerous occasions as an expert witness, including in veil piercing cases. Additionally, she has published various articles on fraud and frequently lectures on fraud and fraud prevention and detection.

Professional & Civic Affiliations

  • 1812 Productions, Trustee
  • American Institute of Certified Public Accountants (AICPA) – Joint Trial Board (1999-2005)
  • American Bar Association, Associate Member
  • Association of Certified Fraud Examiners (CFE)
  • Forum of Executive Women
  • George Washington University Parents –  Association Advisory Council (2012-2016)
  • Pennsylvania Institute of Certified Public Accountants (PICPA) – State Committee on Forensic & Litigation Services, member and former chair
  • Walnut Street Theatre, Alumni Trustee

Articles, Seminars & Presentations

  • Current Topics in Digital Forensics, Forensics & Litigation Services Conference, Pennsylvania Institute of Certified Public Accountants (with Kevin
    Baker, EnCe, ACE) (Nov. 2015)
  • Financial Issues to Consider in Piercing the Corporate Veil, Pennsylvania Bar Institute, Pennsylvania Institute of Certified Public Accountants (2010-2014)
  • Pink Collar Crime, Pennsylvania Institute of Certified Public Accountants (2013)
  • National Litigation Consultant’s Review, “Piercing the Corporate Veil: A Guide for the Forensic Accountant” – (with Elizabeth S. Fenton, Esquire)
    (May 2010)
  • Insider Bank Fraud, Pennsylvania Institute of Certified Public Accountants (2008)
Practice Focus

Bank Fraud
Divorce Consulting
Forensic Accounting
Internal Investigations
Litigation Services
Lost Profits Analysis
Piercing the Corporate Veil
Professional Malpractice Matters
Shareholder Disputes


BS, Accounting (with highest honors)
Rutgers University

Awards & Recognition

Boy Scouts of America – Volunteer of the Year, 2012, Southern New Jersey Council