About Wickes Forensic Accounting

We feel that our clients deserve to be treated as we would want to be treated; that their matters receive timely attention and the quality of work must be great.  We always start each project making sure our clients’ teams are on the same page as us.

This includes whether or not our services will be of a consulting nature or if a matter is instead intended to be litigated, which may require our retention as expert witnesses.  Since each matter  is unique, our approach and plan for completing the engagement is tailored accordingly.  Particularly in fraud and other forensic accounting investigations, we always recommend taking bite size chomps at the apple.  This allows us to regroup at appropriate points in the process to reassess what we now know to determine how and if we should proceed.

Professional Affiliations

Our experts are members of various professional organizations, which help us stay apprised of legal and technical topics of interest in our practice.

Pamela D. Wickes, CPA, CFE, CFF, ABV

Principal Consultant

Pamela D. Wickes, CPA, CFE, CFF, ABV

Pam has nearly 20 years of diversified experience in the areas of private and public accounting, various fraud and forensic accounting investigations, internal control consulting, asset tracing, economic damages, family law related services, business valuations, and other litigation support services. She provides consulting and expert witness services, including testimony, to assist attorneys. family professionals, financial professionals, and clients prior to and throughout lawsuits, as well as during settlement negotiations.

Pam is a Certified Public Accountant (CPA) and a Certified Fraud Examiner (CFE), who is also Certified in Financial Forensics (CFF) and Accredited in Business Valuation (ABV). Pam has completed the training and is qualified to be retained as the Financial Professional on collaborative divorce teams. Pam holds a Bachelor of Science Degree in Accounting from the State State University of NY at Oswego and is a graduate of FBI Albany Division, Citizens Academy.

Pam has presented continuing education seminars sponsored by the Albany County Bar Association, the Albany Area Chapter of the Association of Certified Fraud Examiners, the Practicing Law Institute, North Carolina Association of CPAs, Information Systems Audit and Control Association (ISACA), The Institute of Management Accountants (IMA), as well as seminars to other audiences, including colleges. The topics of her lectures and articles include accounting, financial statements, forensic accounting and legal issues, matrimonial matters, money laundering, business valuation, collusion, employee embezzlement and fraud prevention and detection. Pam was also quoted in the ACFE’s Fraud Magazine, November/December 2013 issue.

Pam is a member of several professional organizations including American Institute of Certified Public Accountants (AICPA), Association of Certified Fraud Examiners (ACFE), National Assoc of Forensic Economists (NAFE), and the AICPA’s Forensic and Valuation Services Center, as well as Bar Associations and Collaborative Divorce Association of the Capital District.  She is the immediate past-president of Albany Area Chapter of the Association of Certified Fraud Examiners.  Pam is the  recipient of the “Distinguished Non-Attorney Member Award” from the Capital District Women’s Bar Association and the “Forty Under 40” recognition by the Albany Business Review.  Last but not least, when she takes time away from business and raising three kids, Pam enjoys football Sundays, riding on her husband’s motorcycle, and beach vacations.

Marina V. Migliore, CPA, CFE, CFF

Forensic Accountant

Marina Migliore, CPA, CFE, CFF

Marina V. Migliore is an experienced Certified Public Accountant (CPA) that provides objective analysis on a wide variety of forensic accounting and consulting services. Marina is also a Certified Fraud Examiner (CFE) and is Certified in Financial Forensics (CFF).  She compiles and analyzes facts to formulate, substantiate, and/or critique various financial matters, identifies relevant documents in connection with litigation or business disputes, and assists with the preparation of expert reports.  Marina is avid about supporting local non-profit organizations and is a member of several professional and business associations.

Marina has held positions in the accounting profession since 2003.  She has diversified experience in the areas of private and public accounting, having provided services to companies operating in a number of different industries.  With a background in audit, tax, operational analysis, and budgeting, she draws upon her previous experiences to interpret and evaluate information from different perspectives.  This allows Marina to identify relevant information to assist clients with overall case strategy and/or to simply grasp information from different viewpoints.

Marina holds a Master of Science degree in Professional Accountancy from SUNY Albany and a Bachelor of Business Administration degree in Accounting from Siena College. She is also a graduate of the Leadership Advancement Series sponsored by the Albany-Colonie Chamber, SUNY Albany, and Siena College.  Marina is a voracious reader, enjoys traveling the world with her loving husband, and hiking outdoors with the family dog.

David Zaumeyer, PhD, CPA, CFF

Technical Advisor and Consultant

David Zaumeyer, PhD, CPA, CFF

Dr. David Zaumeyer is an independent forensic economics consultant. He holds a Bachelor of Science degree (B.S.) in economics from Fordham University, a Master of Business Administration degree (MBA) from New York University, and a Doctor of Philosophy degree (PhD) from Columbia University. David is a Certified Public Accountant (CPA) licensed in both New York and New Jersey and has worked as a forensic economist and accountant for over 30 years. He holds a Certificate in Financial Forensics (CFF). He has knowledge and experience in all areas of economic and financial analysis, as well as accounting and auditing, and he has testified as an expert on these topics in both federal and state courts of the United States. David has international arbitration experience as a consultant to the Secretariat of the United Nations, assisting in the evaluation of damage claims arising out of the Gulf War. He has also qualified as an expert witness in the London Court of International Arbitration. He is a member of the American Institute of Certified Public Accountants and the National Association of Forensic Economics. David is Professor Emeritus of accounting and information systems at Rutgers University School of Business.

David’s professional experience includes partnerships in several national and international public accounting firms, where he was Director of practice in the areas of economic consulting, damage calculations, forensic accounting studies, and expert witnessing. David is currently a technical advisor and consultant to the Wickes Forensic Accounting & Consulting, LLC and the Principal Economist for the Forensic Economist Group.

Kimberly S. Berry


Kimberly S. Berry

Kimberly Berry holds a Masters of Accountancy from Missouri State University.  She has over 15 years of experience in accounting, taxes, auditing and related fields, including areas of financial forensics.  Kimberley performed audit and accounting services for a CPA firm in New York City.  Since 2012, her field of practice has concentrated in individual economic damages; specifically, the calculations of losses for personal injury and wrongful death cases, which include past and future income and benefit losses, medical expenses, other elements of damage sustained by the injured party, as well as evaluation of life care plan costs. While she continues to provide accounting services and economic damages analysis to her own clients, Kimberly is also a Consultant for Wickes Forensic Accounting & Consulting LLC.