Ann Marriott Payne
CPA, CIRA, CDBV, FABFA
Principal and Director
Bankruptcy, Reorganization and Restructuring
Fraud Investigations
Background
Ms. Payne is a Director with over thirty-five years of accounting and consulting experience in the public, private, and government sectors. She joined Marshall & Stevens in 2025 with the acquisition of D.R. Payne & Associates. Her prior experience includes serving as a financial analyst for the Department of Justice in the United States Trustee Program and as a Manager/Supervisor for KPMG Peat Marwick and KMG Main Hurdman. Ms. Payne also worked in various financial positions in the oil and gas and banking industries with primary responsibilities in corporate accounting, planning, reporting, and analysis.
Ms. Payne is a graduate of the University of Oklahoma (BBA Business Finance). She continues to participate in professional development programs regarding bankruptcy law and accounting, litigation support, business valuation and forensic accounting. In addition to completion of annual continuing education requirements, on a post graduate basis, she has completed over twenty additional college credit hours of study in accounting, finance and computer applications at the University of Oklahoma and the University of Central Oklahoma.
Ms. Payne is a certified public accountant (CPA), a certified insolvency and restructuring advisor (CIRA), certified in distressed business valuation (CDBV), and has attained fellow status with the American Board of Forensic Accountants (FABFA). She is also an associate member of the Association of Certified Fraud Examiners and the American Bankruptcy Institute. Ms. Payne has over thirty years of bankruptcy and workout experience with public accounting firms, over two years as part of a financial team for a debtor in possession and two years with the Department of Justice as part of the United States Trustee Program.
Professional Highlights
- Association of Insolvency and Restructuring Advisors
- American Bankruptcy Institute
- American Institute of Certified Public Accountants
- Oklahoma Society of Certified Public Accountants
- Association of Certified Fraud Examiners
- American College of Forensic Examiners