Susan Markel is a managing partner with AlixPartners LLP. She has over 25 years of experience in a broad range of areas related to corporate financial reporting. This includes nearly 15 years in the Division of Enforcement at the Securities and Exchange Commission (SEC), focusing on financial fraud and financial reporting investigations across all industries. During the last five years of her tenure with the SEC, she served as the Chief Accountant in the Division of Enforcement. She has also served as an auditor for both public and non-public entities and has provided litigation support to a vast array of industries and various types of investigations.
Ms. Markel is a frequent speaker nationally and internationally on matters related to public reporting and accounting involving financial fraud investigations, and other enforcement actions involving the SEC and other governmental entities. In addition to her presentations and speaking engagements, Ms. Markel has published articles on such topics as the SEC’s whistleblower rules and clawback provisions.
Ms. Markel has provided litigation support in various matters related to financial accounting and issuer reporting matters, including SEC, Department of Justice, and Public Company Accounting Oversight Board investigations, regarding the conduct of companies, individuals, and auditors. While at the SEC, Ms. Markel conducted investigations of public companies and also the related conduct of auditors in a wide range of industries and size of entities. As Chief Accountant, she oversaw and directed a number of financial fraud investigations and participated in decisions regarding the appropriate resolution of the matter as it pertained to corporations, corporate officers and employees, and independent auditors.
Ms. Markel has led and performed investigations of the Foreign Corrupt Practices Act, internal controls reviews, and due diligence acquisition reviews in multiple foreign countries. She has testified as an expert witness and also worked on monitorship matters.