Clay G. Heston

MBA, CFE

Consultant

Bankruptcy, Reorganization and Restructuring

Fraud Investigations

[email protected]

Background

Mr. Heston is a Consultant with over five years of experience in providing business management and accounting professional services. He joined Marshall & Stevens in 2025 with the acquisition of D. R. Payne & Associates. Mr. Heston also provides analysis for select appraisal assignments for Business Valuators & Appraisers, L.L.C., an affiliate firm. The firm maintains offices in Oklahoma City and serves clients throughout the Southwest. 

Mr. Heston is a graduate of the University of North Texas at Dallas (MBA in Accounting 2022).

Mr. Heston has assisted in various types of business valuation, accounting, and litigation support matters.

Mr. Heston’s previous experience includes, but is not limited to, the following types of engagements:

  • Performing Financial Statement Audits
  • Performing Employment Benefit Plan Audits
  • Performing Agreed Upon Procedures
  • QuickBooks Services: Software Implementations; Accounting System Migrations; and Payroll Conversions

Professional Highlights

  • Association of Certified Fraud Examiners
  • Institute of Management Accountants
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