Susan G. Markel is a Managing Director in the firm's Financial Advisory Services group. With more than 30 years of experience in a broad range of areas related to corporate financial reporting, she dedicated nearly 15 years to the Division of Enforcement at the Securities and Exchange Commission ("SEC"), focusing on financial fraud and financial reporting investigations.

Since joining AlixPartners in February 2009, Ms. Markel has focused on corporate investigations, litigation support and expert witness work.

Her findings and opinions have been communicated in expert witness reports as well as in reports and presentations to regulatory agencies, such as the SEC, the Public Company Accounting Oversight Board, and the Department of Justice.

Prior to joining AlixPartners, Ms. Markel was the Chief Accountant in the Division of Enforcement. She joined the SEC in 1994 as a Staff Accountant in the Division of Enforcement and became Chief Accountant in 2003. She has also served as an auditor for both public and non-public entities and is a frequent speaker nationally and internationally on public reporting and accounting issues and the enforcement of related rules by the SEC.
Ms. Markel received the SEC's Andrew Barr Award in 2000 and the Distinguished Service Award in 2006. In addition to being recognized by the Commission, the Federal Bureau of Investigation also honored her for tireless assistance, expert advice, and keen insights in the Cendant securities fraud case.

Prior to the SEC, Ms. Markel also worked for Arthur Andersen providing litigation support in various matters related to public reporting and international trade investigations. She graduated with honors with a Bachelor of Science in accounting from the University of Akron, Ohio. She is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants.

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