D. R. Payne & Associates

119 North Robinson Avenue, Suite 400 • Oklahoma City, OK  73102 • Office Phone (405) 272-0511


Our Personnel


David R. Payne CPA, ASA, CTP, CIRAMr. Payne is Firm Managing Director of D. R. Payne and Associates, Inc. To every engagement, he brings over 35 years of experience in accounting, appraisal, management and consulting, in both private industry and the public sector. Before organizing the firm, Mr. Payne was a partner in the Consulting Group of the international accounting firm of KPMG Peat Marwick. Mr. Payne also serves as Director and Principal of Business Valuators & Appraisers as well as Turnaround Professionals, sister organizations specializing in appraisal and business management services, respectively. He has served as interim chief executive officer or financial officer during turnarounds and restructurings, court appointed trustee and receiver, as well as expert witness in matters of appraisal and damage assessments.

 Mr. Payne earned his B.S. in Accounting from Oklahoma Christian University in 1980. He has advanced his professional education through a number of specialized seminars, courses and certifications, including the following: Accredited Senior Appraiser (ASA) in Business Valuations; Certified Turnaround Professional (CTP) and Certified Insolvency and Restructuring Advisor (CIRA). He was among the first 100 professionals to be certified as a CTP and one of the 80 charter members certified as CIRA. His extensive organizational affiliations include the American Institute of Certified Public Accountants (AICPA); the American Society of Appraisers (ASA - former local chapter president); the Turnaround Management Association (TMA); the Association of Insolvency Restructuring Advisor Examiners (AIRA - current national board member); and the Association of Certified Fraud Examiners (CFE).

Ann Marriott Payne CPA, CIRA, DABFA

Ann Marriott Payne CPA, CIRA, DABFAMs. Payne is Director of Litigation Consulting Services for the firm. She has over 35 years of consulting experience in the public, private and government sectors. Before joining D. R. Payne & Associates, she served as a financial analyst for the U.S Department of Justice in the U.S. Trustee Program and as a manager/supervisor for KPMG Peat Marwick and KMG Main Hurdman. In the banking and oil and gas industries she has experience in corporate accounting, planning, reporting, and financial analysis. She is also skilled in various computer modeling techniques and financial applications.

 Ms. Payne is a graduate of the University of Oklahoma, with a degree in Business Finance. She continues to participate in professional development programs in bankruptcy law and accounting, litigation support, and forensic accounting. She is a member of the American Bankruptcy Institute (ABI), the Oklahoma Society of Certified Accountants (OSCPA), the American Institute of Certified Public Accountants (AICPA), the Association of Insolvency and Restructuring Advisors (AIRA), the American College of Forensic Examiners (ACFE), and an associate member of the Association of Certified Fraud Examiners (CFE).

Sandra J. (Sandy) Bassett, CPA

Ms. Bassett is a Certified Public Accountant and licensed Nursing Home Administrator who joined the firm in 2015.  Prior to that time, Ms. Bassett worked closely with the Firm throughout a receivership that commenced in the fall of 2010, followed by contract work for the Firm on other matters, including agreed upon procedures and litigation support. While employed with the firm, Ms. Bassett has gained experience working with a variety of industries including, but not limited to, healthcare, both long and short-term multi-family housing, oil and gas, and farming/ranching.  Her specialty work areas include receiverships, valuations, and forensic accounting/litigation support.

Ms. Bassett is a graduate of the University of Central Missouri in Warrensburg with dual bachelor of science degrees in business administration and personnel management accompanied by a minor in journalism.  She continued her education in accounting at the University of Central Oklahoma.  She is a member of the American Institute of Certified Public Accountants (AICPA) and the Oklahoma Society of CPA’s (OSCPA).  Ms. Bassett is also an active member of the philanthropies of P.E.O. and the VFW Auxiliary.

Chandler B. Lidia, CPA

Mr. Lidia is a Consultant at D. R. Payne & Associates, Inc.  Mr. Lidia joined the Firm as a full time professional in 2018 after completing a year with the Firm as an accounting intern.  Since joining the Firm, Mr. Lidia has assisted in the preparation of business valuation reports, expert witness reports, bankruptcy and receivership court reports and other special project reports used in litigation proceedings.  Mr. Lidia is a Certified Public Accountant, licensed in Oklahoma by the Oklahoma Accountancy Board.


Mr. Lidia is a graduate of the University of Oklahoma (BBA in Accounting 2017) and also completed continuing education at the University of Central Oklahoma. He is a member of the American Institute of Certified Public Accountants (AICPA) and the Oklahoma Society of CPA’s (OSCPA).  

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