Protiviti Contact

Protiviti Contact

Suzanne Roski

Managing Director

Professional Background

Suzanne is a Managing Director in Protiviti’s Richmond, VA office. She is responsible for engagements involving troubled companies, litigation, and valuation consulting. She has over twenty-four years of professional experience and has held positions in professional services consulting, public and private companies, and public accounting.

Professional Experience

  • Assists debtors, secured lenders, official committees of unsecured creditors, individual creditors, and trustees in Chapter 11 and Chapter 7 bankruptcy cases. She represents parties pre- filing, throughout the case, and in post confirmation/liquidation matters. Services include: operations and cash management; identifying and liquidating assets; debt restructuring; formulating Plans of Reorganization and Disclosure Statements; preparing solvency analyses; reconciling and adjudicating claims; preparing cashflow forecasts and variance analyses, asserting or defending preference and other recovery actions; and assisting in valuing and selling debtor entities
  • Serves as an expert witness related to financial damages including cases involving breach of contract, employment disputes, fraudulent conveyances, willful misconduct, and contract termination. Assists counsel with discovery, examination of opposing experts, and trial preparation
  • Performs business valuations for use in litigation, bankruptcy, loan collateral analysis, and sale / recapitalization of privately-held businesses

Representative Engagements Include:

  • Circuit City Stores, Inc. – $7B retailer of consumer electronics (financial advisor to the Official Committee of Unsecured Creditors)
  • The Greenbrier – 4-star, 635-room luxury, resort (represented Chapter 11 Debtor pre-filing and through Chapter 11). Stock purchase offer during pendency of the case led to dismissal of the proceeding
  • Oriental Trading - $500 million revenue, largest direct marketer and internet retailer of party supplies, toys and novelties, arts and crafts in the U.S. (financial advisor to Chapter 11 debtor)
  • Howrey LLP – 700+ attorney international law firm.(financial advisor to Debtor)
  • Uni-Marts – $400 million revenue, 200-store chain of company and dealer-operated convenience stores (financial advisor to Chapter 11 debtor and subsequently Liquidation Trustee) 
  • Credit-Based Asset Servicing and Securitization, LLC (“C-BASS”) –multi-billion dollar asset manager (financial advisor to company in Chapter 11 [2010-2011] and during out-of-court restructuring [2007])
  • Elantic Telecom, Inc. – $35 million revenue telecommunications provider (financial advisor to Chapter 11 debtor) 
  • Fas Mart Convenience Stores, Inc. – $400 million revenue, 171 convenience store chain (financial advisor to Chapter 11 debtor and subsequently Chapter 11 Trustee) 
  • Heilig Meyers, Inc. - $2.2 billion furniture retailer (financial advisor to Official Committee of Equity Holders and subsequently secured lender, Wachovia Bank NA during Chapter 11]
  • Murray, Inc. – $500 million manufacturer of lawn and garden equipment (financial advisor to Chapter 11 Liquidating Trustee) - valued company for purposes of solvency action 


  • Bachelors in Science, University of Richmond 
  • Masters in Business Administration, Darden School of Business, University of Virginia 

Professional Memberships and Certifications

  • Certified Public Accountant(CPA)
  • Certified Insolvency & Restructuring Advisor (CIRA)