- Managing Director
- T: +1 404 460 6214
- F: +1 404 460 6299
- 1201 W Peachtree Street, NW
- Suite 500
- Atlanta, GA, 30309
- United States
- T: +1 404 460 6200
- F: +1 404 460 6299
- B.B.A. in Finance, University of Georgia
- Masters in Professional Accounting, Georgia State University
- Certified Public Accountant
- Chartered Financial Analyst
- Certified Fraud Examiner (CFE)
- American Institute of Certified Public Accountants (AICPA)
- Association of Certified Fraud Examiners
- CFA Society of Atlanta
- Georgia Society of Certified Public Accountants
- Forensic Accounting & Investigations
- Commercial Damages Analysis
- Expert Testimony
- Accounting Advisory
- Litigation Support & Consulting Services
- Retail & Consumer Products
- Hospitality, Gaming & Leisure
- Financial Institutions
Heather DiFiore is a Managing Director with FTI Consulting’s Forensic & Litigation Consulting segment and is based in Atlanta. Prior to joining FTI Consulting, Ms. DiFiore worked in the Forensic Dispute Advisory Services practice of KPMG’s Atlanta office. Ms. DiFiore’s professional service experience includes conducting forensic accounting investigations, economic damages analysis, technical accounting and financial reporting research and analysis, company-specific and industry research, statistical analysis and financial modeling of related issues with an emphasis on intellectual property and general dispute engagements. Ms. DiFiore has provided technical analyses and litigation support across a variety of industries, including vehicle rental, telecommunications, health care, family trusts, pharmaceuticals, construction, textiles and plastics, medical equipment and consumer products.
Ms. DiFiore is primarily responsible for engagement management and the preparation of financial models and sensitivity analyses used in the determination of financial damages. Such matters include lost profits claims, hostile takeover defense, false claims act actions, construction claims, breach of contract claims, antitrust disputes and business interruption claims. Ms. DiFiore also has experience assisting the accounting organizations of Fortune 500 companies with restatements, special projects, technical accounting and financial reporting analyses and project management.
Dispute Advisory Experience
- Family Trusts – Analyzed more than 20 years of accounting and tax records to determine damages and losses related to alleged breaches of fiduciary duty and self-dealing by trustees and corporate directors of privately held family corporations and partnerships. Managed engagement, assisted in the preparation of multiple expert reports and provided extensive litigation support.
- Poultry Processing – Analyzed cost structure of the cut, pack and freeze process of a poultry plant to assist the client in negotiating a cost plus contract to process roosters and spent hens.
- Furniture Wholesale – Calculated and testified to damages arising from a contractors breach of non-compete and confidentiality agreements.
- Textiles – Rebutted plaintiff’s damages report in a business interruption dispute related to a catastrophic event. Managed industry research and document review processes. Assisted client in preparation for numerous depositions.
Corporate, Forensic and Investigative Experience
- Restatement Project Management Office – Provided restatement project management support to the Vice President and Corporate Controller of a Fortune 500 corporation.
- Technical Accounting & Financial Reporting Support – Acted as an interim Director of Technical Accounting for a Fortune 500 corporation. Also led several special projects related to improvements in the sub-certifications process and non-GAAP metric reporting.
- Hostile Takeover Defense – Provided analysis of offeror’s publicly available financial information to assist the client in defending against an inadequate offer.
- Ponzi Scheme (online penny auction, multi-level marketing) – Created company financial records from third party document productions, investigated disbursements to key players and former employees, provided a detailed review of the scheme and determined net position of each participant. This matter is ongoing.