Heather Morse serves as a Director in our Audit & Assurance practice, where she plays a key role in delivering comprehensive audit and accounting services to clients across diverse industries. In her Director role, Heather oversees complex audit engagements, manages client relationships, and ensures the delivery of high-quality assurance services that meet regulatory standards and client expectations.

Her responsibilities include leading audit teams, developing engagement strategies, and providing technical expertise on accounting and auditing matters. Heather works closely with clients to understand their business objectives, assess risks, and recommend improvements to internal controls and financial reporting processes. She also mentors staff and senior accountants, contributing to their professional development and the firm’s commitment to excellence.

With her extensive industry experience, Heather brings deep knowledge of generally accepted accounting principles (GAAP), auditing standards, and regulatory compliance requirements. Her background includes managing audits for various business sectors, from privately held companies to publicly traded entities, while maintaining the highest standards of independence and professional judgment.

Before joining Gray, Gray & Gray, Heather served in various audit roles at PwC’s Boston office for more than 28 years, including as Director in the firm’s Chief Auditor Network, where she guided the development of innovative auditing practices. She is a graduate of Lehigh University, where she earned a Bachelor of Business Administration degree with a focus on Accounting. She is a member of the American Institute of Certified Public Accountants (AICPA) and the Massachusetts Society of CPAs (MassCPAs).