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.