After departing the SEC, she will become a managing director in the corporate-investigations practice of AlixPartners LLP, in the Southfield, Mich., headquarters of the global business advisory firm.
Ms. Markels tenure at the SEC dates back to 1994 when she was a staff accountant in the Division of Enforcement before being named associate chief accountant in 2000 and chief accountant in 2003.
At the SEC, she supervised and conducted a wide array of enforcement activities, including monitoring financial fraud and auditor independence.
An SEC spokeswoman declined to comment on Ms. Markels replacement.
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