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David R. Payne CPA, ASA, CTP, CIRA
 Mr. Payne is Firm Managing Director of D. R. Payne and Associates, Inc. To every engagement, he brings over 20 years of experience in accounting, appraisal, management and consulting, in both private industry and the public sector. Before organizing the firm, Mr. Payne was a partner in the Consulting Group of the international accounting firm of KPMG Peat Marwick. Mr. Payne also serves as Director and Principal of Business Valuators & Appraisers as well as Turnaround Professionals, sister organizations specializing in appraisal and business management services, respectively. He has served as interim chief executive officer or financial officer during turnarounds and restructurings, court appointed trustee and receiver, as well as expert witness in matters of appraisal and damage assessments.
Mr. Payne earned his B.S. in Accounting from Oklahoma Christian University in 1980. He has advanced his professional education through a number of specialized seminars, courses and certifications, including the following: Accredited Senior Appraiser (ASA) in Business Valuations; Certified Turnaround Professional (CTP) and Certified Insolvency and Restructuring Advisor (CIRA).
He was among the first 100 professionals to be certified as a CTP and one of the 80 charter members certified as CIRA.
His extensive organizational affiliations include the American Institute of Certified Public Accountants (AICPA); the American Society of Appraisers (ASA - former local chapter president); the Turnaround Management Association (TMA); the Association of Insolvency Restructuring Advisor Examiners (AIRA - current national board member); and the Association of Certified Fraud Examiners (CFE).
Mark Neumeiter CPA
 Mr. Neumeister is Director of Tax Services for the firm. He has over twenty years experience in tax planning, tax controversies and tax compliance in both the public and private industry. Before joining the firm, Mr. Neumeister was Vice President – Tax at Fleming Companies, Inc. (a Fortune 100 company). While at Fleming, Mr. Neumeister was responsible for the companies’ overall tax planning, policies, procedures, filings, audits, appeals and litigation. He was an integral member of executive merger and acquisition team. At Fleming, Mr. Neumeister was responsible for all aspects of relevant taxes covering, U.S., state, and local jurisdictions, and including, income, franchise, net worth, sales & use, cigarette, other tobacco, excise, other sundry taxes and unclaimed property. Previous to Fleming Mr. Neumeister was a Senior Manager – Tax Services at Deloitte Touche LLP, where he served clients in the industries of retail, wholesale, manufacturing, professional services, construction, automobile dealers and others.
Mr. Neumeister is a certified public accountant (CPA) with more than twenty years of experience in the area of taxation. Mr. Neumeister’s practice is focused in the areas of tax controversies, dispute resolution, and tax planning for business and high net worth individuals. He has successfully defended companies and individuals before the Internal Revenue Service with extensive experience in the Coordinated Industry Case (formerly large case) program, and has advised companies on state or local tax controversies in nearly forty states. Mr. Neumeister has extensive experience with Securities & Exchange Commission (SEC) tax disclosures and accounting for income taxes (FAS 109).
Mr. Neumeister is a graduate of the University of Nebraska – Lincoln, with a B.S. in accounting (1982) and a M.P.A. with emphasis in taxation (1985). Mr. Neumeister has participated in or instructed continuing education programs in the areas of business tax planning, individual tax, tax technologies, accounting methods, tax controversies and others.
Ann Marriott Payne CPA, CIRA, DABFA
 Ms. Payne is Director of Litigation Consulting Services for the firm. She has over eighteen years of consulting experience in the public, private and government sectors. Before joining D. R. Payne & Associates, she served as a financial analyst for the U.S Department of Justice in the U.S. Trustee Program and as a manager/supervisor for KPMG Peat Marwick and KMG Main Hurdman. In the banking and oil and gas industries she has experience in corporate accounting, planning, reporting, and financial analysis. She is also skilled in various computer modeling techniques and financial applications.
Ms. Payne is a graduate of the University of Oklahoma, with a degree in Business Finance. She continues to participate in professional development programs in bankruptcy law and accounting, litigation support, and forensic accounting. She is a member of the American Bankruptcy Institute (ABI), the Oklahoma Society of Certified Accountants (OSCPA), the American Institute of Certified Public Accountants (AICPA), the Association of Insolvency and Restructuring Advisors (AIRA), the American College of Forensic Examiners (ACFE), and an associate member of the Association of Certified Fraud Examiners (CFE).
Mark L. Bailey CPA, ABV, CVA
 Mr. Bailey is a senior manager with the firm in charge of the Tulsa office. Graduating in 1968 from Oklahoma State University with a B.S. in Accounting, Mr. Bailey has over 27 years of accounting, auditing, valuation and consulting experience as a controller and in public accounting.
Mr. Bailey holds the title of Accredited in Business Valuation (ABV) by the American Institute of Certified Public Accountants. He also holds the title of Certified Valuation Analyst (CVA) granted by the National Association of Certified Valuation Analysts. He has performed valuations for purposes of estate planning, seller consulting, and drafting and executing buy/sell agreements.
His business affiliations include American Institute of Certified Public Accountants (AICPA), National Association of Certified Valuation Analysts (NACVA), Institute of Business Appraisers (IBA) and candidate member of the American Society of Appraisers (ASA).
Erika U. Moore, CIRA, CFE
Ms. Moore is a litigation consultant with D. R. Payne & Associates. She is a graduate of Texas Christian University with continuing education in accounting from the University of Central Oklahoma. She has over seven years experience in litigation with private firms and the government.
Prior to joining the staff of D. R. Payne & Associates, she was employed as a legal technician in the Asset Forfeiture Program in the Criminal Division of the Internal Revenue Service. She has participated in asset identification, funds tracing, commercial damage assessments, alter ego cases, bankruptcies, and business valuations.
She is a candidate for the designation of CPA and an associate member of the Association of Certified Fraud Examiners (CFE).
Melissa A. Cline, AVA
Ms. Cline is an assistant consultant and office manager for D.R. Payne & Associates. She is a graduate of Southwest Missouri State University with a Bachelor of Science in Marketing degree, and has completed several education programs in various computer software applications. She has approximately three years of experience with DRPA and has assisted in the preparation of business valuation reports, expert witness reports, bankruptcy court reports and other special project reports used in litigation proceedings.
As office manager, she is responsible for the day to day administrative operations of DRPA and supervises the administrative staff personnel. Prior to joining DRPA, she was employed as a property manager for a metropolitan parking, retail and storage facility and as an assistant store manager for a large retail drug chain.
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