Partner – Valuation and M&A Advisory. Marcum, LLP. Current. Oversee the Firms valuation and M&A advisory services. Valuation for financial reporting (ASC 805, 350, 360 & 718), estate and gift, ESOP and mergers and acquisition. Sell-side advisory for middle-market firms selling to strategic buyers as well as and management buyout. Marcum is a well-resourced professional services firm that is ranked within the top 20 accounting firms in the United States of America. It employs over 1,800 professionals in 34 offices worldwide and has the 7th largest SEC auditing practice in the nation.