- Managing Director
- Corporate Finance & Restructuring
- 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., 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
- Expert Testimony
- Asset Tracing & Recovery
- Financial Planning & Analysis
- Office of the CFO Solutions
- Diversified Industrials
- Financial Institutions
- Healthcare & Life Sciences
- Hospitality, Gaming & Leisure
Heather DiFiore is a Managing Director at FTI Consulting and is based in Atlanta. She is a member of the Office of the CFO Solutions practice.
Ms. DiFiore has been advising corporate clients for more than 10 years. Her professional service experience includes project management, technical accounting and financial reporting research and analysis, conducting forensic accounting investigations, economic damages analysis, company-specific and industry research, statistical analysis and financial modeling of related issues.
Ms. DiFiore is primarily responsible for engagement management and the preparation of financial models and sensitivity analyses. Ms. DiFiore has experience assisting the accounting organizations of Fortune 500 companies with restatements, special projects, technical accounting and financial reporting analyses and project management. Ms. DiFiore also has provided technical analyses 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 has provided restatement project management support to the VP & Corporate Controller of a Fortune 500 corporation, and has acted as an interim Director of Technical Accounting for a Fortune 500 corporation, where she drafted technical accounting memos and performed extensive research and analyses related to generally accepted accounting principles (“GAAP”) treatment and financial disclosures. She also led several special projects related to process improvement regarding Corporate and Divisional Sub-Certifications and non-GAAP financial metric reporting.
Ms. DiFiore has given analysis of an offeror’s publicly available financial information, including U.S. Securities and Exchange Commission (“SEC”) periodic filings and press releases, to assist the client in defending against an inadequate offer. She also provided primary consulting services to the receiver by creating company financial records from third party document productions, investigating disbursements to key players and former employees, providing a detailed review of the scheme and determining net position of each participant.
In the health care space, Ms. DiFiore has traced invoices, deposit slips and other external documents through internal accounting records to identify revenue recognition methodologies and payments to physician groups. She has also prepared and presented a summary of work for counsel and valuation experts and directed staff to perform testing procedures on data.
In addition, Ms. DiFiore has investigated allegations and provided litigation support related to allegations of false claims submitted to federal and state health care programs, while working closely with the clients and testifiers to review deposition testimony and documents. Furthermore, Ms. DiFiore has provided litigation support, documentation production and review for a hospital related to a potential false claim for reimbursement of multiple issues for several years’ cost reports; this review included the analysis of trial balance information, invoices, tax reports and cost reports. Similarly, she provided litigation support for the largest hospital chain organization in the country involving a fraud case where Medicare reimbursement for psychiatric services was allegedly overstated.
Ms. DiFiore has investigated allegations related to financial fraud committed by management at a roller bearing manufacturer, where she assisted clients in reviewing documents and performed analyses related to reimbursed expenses. She also investigated allegations of collaboration between a company executive and one of the company’s subcontractors. This matter related to the inflated prices and fraudulent billing charged by the subcontractor.
Prior to joining FTI Consulting, Ms. DiFiore worked in the Forensic Dispute Advisory Services practice of KPMG’s Atlanta office.
Ms. DiFiore holds a B.S. in Finance from the Terry College of Business at The University of Georgia and a Master in Professional Accounting from Georgia State University. She is a Certified Public Accountant, licensed in Georgia, a Certified Fraud Examiner and a Chartered Financial Analyst. Ms. DiFiore is also certified in Financial Forensics by the American Institute of Public Accountants. Ms. DiFiore has been an instructor at the FTI Consulting Damages Analysis School and notable presentations include ‘Understanding Financial Statements’ in May of 2012 and ‘Trends in Forensic Accounting, FBI Financial Investigator Intermediate/Advanced Training Session’ in February of 2013.