Tammy Willerth is a Chartered Professional Accountant (CPA) who operates her own Public Accounting Firm registered with the Institute of Chartered Professional Accountants of Alberta. Her professional accounting practice focuses on providing tax, accounting, financial reporting and litigation support services for Executors, Attorneys and Trustees. She also has a number of small business and individual clients to whom she provides ongoing tax planning and compliance services. She has practiced as a CPA for over 25 years in Calgary, Bermuda and the Cayman Islands in a variety of areas.

Tammy is also a member of the Society of Trusts and Estate Practitioners (STEP). Previously, she has presented at several seminars in Calgary on the topics of taxation in death and tax estate planning, including “Leave a Legacy”.

Tammy has several years forensic accounting, litigation support, and insolvency experience. Recently, Tammy has been engaged as an expert witness in civil litigation involving estate disputes, including appearances before the Court of Queen's Bench (probate) in Alberta. Formerly, as a manager with Deloitte and Touche, she was engaged as an expert witness for the Royal Cayman Islands Police Force in a criminal prosecution (conviction obtained).

Tammy graduated with a Bachelor of Commerce from the University of Saskatchewan in 1986 and obtained her CPA designation (formerly “Chartered Accountant”) in Alberta in 1990. In 2015, Tammy completed the requirements of the STEP Canada Diploma Program and continues to be a member of the Calgary STEP branch.