Mark A. Blackburn, CPA
Lattimore Black Morgan & Cain, PC
Partner - Employee Benefit Plan Audit Services

Mark leads LBMC’s employee benefit plan audit practice and has more than eighteen years of plan auditing and consulting experience.  His experience with employee benefit plans includes 11-k filings, multi-employer plans, multiple employer plans, as well as defined contribution, defined benefit and health and welfare plans. Mark currently serves as a member of the executive committee of the AICPA Employee Benefit Plan Audit Quality Center and also serves on the Tennessee Society of Certified Public Accountants Employee Benefit Plan Conference committee.


Diane Walker, CPA
Partner - Johnson Lambert & Co. LLP

Diane is a partner with Johnson Lambert & Co. LLP, with 14 years experience specializing in the audits of employee benefit plans and insurance entities. She serves as engagement partner or quality review partner on the majority of the firm’s employee benefit plan audits. Her employee benefit plan client experiences have included single and multi-employer defined contribution, defined benefit and health and welfare plans; numerous plans with one sponsor and various service providers; 11-k filings; and master trusts. Diane’s extensive insurance industry experience provides further insight into plan contracts with insurance entities.

In addition to her client service responsibilities, she leads the firm’s employee benefit plan audit practice and is the firm’s partner in charge of quality control. In these roles, Diane designs and teaches internal and external training on audit and accounting matters and oversees the development of the firm’s industry-specific audit programs and practice aids. Diane earned a B.B.A. from the College of William & Mary.


Bonnie Hunt Marcantel, CPA

Bonnie Hunt Marcantel, CPA, is a Director in the Postlethwaite & Netterville Accounting and Assurance Services Group. She joined the firm in 2003. Prior to joining P&N, Bonnie worked for KPMG for three years and worked for a local Baton Rouge CPA firm for seven years.

Bonnie specializes and serves as director or second review director of several pension plans including defined contribution various health and welfare plans, and defined benefit plans. These audits include a variety of both full and limited scope ERISA compliant audits. Bonnie serves as one of the Firm’s team leaders in the employee benefit plan arena. Bonnie serves as a technical resource for the firm and is instrumental in the training of the employee benefit plan team.

Bonnie's audit and accounting experience includes serving as the audit director for numerous employee benefit plans, insurance entities, and construction contractors.

Education & Credentials


Marilee P. Lau, CPA

Marilee provides consulting services and teaches various educational programs on accounting and auditing for employee benefit plans. Before retiring in 2009, Marilee was the National Partner in Charge of KPMG’s Employee Benefit Plan Audit Practice. Marilee Lau is a founding member and former Chair of the AICPA Employee Benefit Plan Audit Quality Center’s Executive Committee which was established in 2004. Marilee is currently the AICPA’s representative to the DOL’s ERISA Advisory Council. She has served on the AICPA’s Employee Benefits Plans Experts Panel and is the current chair of the EBP Audit Guide Overhaul Task Force. Marilee is also on the Advisory Board for the Bureau of National Affairs Pension & Benefits Reporter which provides input on various pension issues and is currently serving on the Accountants Committee for the International Foundation of Employee Benefit Plans. She is a member of the AICPA, California Society of CPA’s, and the International Foundation of Employee Benefit Plans and a frequent speaker for numerous professional conferences and programs. She is a graduate of Santa Clara University with a BS in economics and an MBA in accounting.