Marjorie Belliotti , CPA, CGMA, is a tax manager at Maillie LLP. She has 36 years of experience in both public and private accounting, tax and business process improvement. Ms. Belliotti serves a variety of industries including retail, manufacturing, personal service and construction industries. She is a member of the American Institute of Certified Public Accountants (AICPA), the Pennsylvania Institute of Public Accountants (PICPA), as well as the National Association of Professional Women. Ms. Belliotti is a published author who has developed and taught a variety of tax courses. She earned her B.S. degree in accounting from Robert Morris University.