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Heather is a graduate of the University of Georgia with a Bachelor of Administration in Accounting. She has a Masters of Professional Accountancy (MPA) from Georgia State University. Since joining PKM in 2001 she has worked in both the financial statement auditing and risk advisory assurance services worlds. She manages service organization (SAS 70 audits) and agreed upon procedures engagements for numerous third party service providers, including those that the ITAS group performs for one of the top financial institution processors in the nation. In addition, she has managed numerous information technology reviews and Internet banking reviews for community banks and data processing centers and Sarbanes-Oxley Section 404 documentation and testing procedures related to information technology controls. Heather has also performed financial statement audits of financial institutions, manufacturing and other services companies. | 