Mr. Heim’s career in the accounting and financial services industries consists of a 32-year tenure with the accounting firm Dopkins & Company, LLP where he held senior positions of leadership, serving on the firm’s Executive Committee and Leadership Group. As the Partner-in-Charge of the firm’s Asset-Based Lending (ABL) Consulting group, he coordinated and supervised all aspects of their field examination services team, servicing commercial finance companies, banks, factors, and ABLs throughout North America, South America, and Europe. Mr. Heim has extensive experience in representing lenders in managing, directing, examining, and investigating the credit quality and risk factors of structured loans and the borrower’s organization. He earned a B.S. in Accounting, cum laude, from Canisius College and is a Certified Public Accountant and a Certified Fraud Examiner.