About Nicole

Nicole Donecker is a senior manager at Marcum’s Philadelphia office in the Valuation and Litigation Support Services group. She has over 20 years of experience in the accounting field providing investigative accounting and litigation support services to attorneys, insurance companies, financial institutions and governmental units. Her practice concentration is in forensic accounting. Ms. Donecker’s engagements have included providing assistance to counsel in both civil and criminal litigation matters. Civil litigation experience includes the investigation of employee dishonesty matters, class action, bankruptcy, receivership, partnership disputes and business loss claims for plaintiffs and defendants. Criminal litigation experience includes assistance to both prosecution and defense, and financial analyses in embezzlement cases.

Ms. Donecker provides financial analysis and document examination for the purpose of developing factual information to assist counsel in the assessment of claims or defenses. Civil matters frequently require the preparation of detailed reports supporting findings and conclusions. Litigation support activities typically include financial analyses, witness interviews and preparation for and assistance at trial.

She has assisted in multiple Receivership matters. Ms. Donecker assisted the Receiver in a consumer fraud matter that included by maintaining the books and records of the Receivership, providing financial analysis for the Receiver as needed, and supervising the review and calculation of claims in a class action matter associated with the consumer fraud victims of the Receivership. Ms. Donecker also assisted the Receiver in the operation and wind-down of a Trust Company including the supervision of the Trust Company personnel and business operations of the corporate entity, performed services for the client account portfolio including overseeing client disbursements and account transfers, and prepared the account portfolio for sale.

Ms. Donecker is knowledgeable in the preparation of campaign finance reports for federal elected offices. She also has knowledge of the preparation of campaign finance reports for City of Philadelphia elected offices which include reporting to Philadelphia City Commissioners and the Philadelphia Ethics Board.

Professional & Civic Affiliations

  • American Institute of Certified Public Accountants (AICPA)
  • Pennsylvania Institute of Certified Public Accountants (PICPA)
  • Association of Certified Fraud Examiners (ACFE)
  • Philadelphia Chapter of the Association of Certified Fraud Examiners (PCACFE)
  • National Association of Certified Valuators and Analysts (NACVA)
  • Association of Certified Anti-Money Laundering Specialists (ACAMS)
  • Women’s White Collar Defense Association

Practice Focus

Forensics Accounting
Litigation Services
Employee Dishonesty Investigations
Fraud Investigations


BS Professional Accountancy
Penn State Harrisburg


Certified Public Accountant (CPA)
Certified Valuation Analyst (CVA)
Certified Anti-Money Laundering Specialist (CAMS)