<PAGE>
                                                                   EXHIBIT 10.67


                                   May 2, 2001

Ms. Marie Neff
4000 Lindsey Road
Marietta, Georgia  30067

Dear Marie:

I am pleased to confirm the following terms of your continued full time
employment with The Profit Recovery Group USA, Inc. ("PRG") as Senior Vice
President-Human Resources.

1.       Base Salary. Your base salary will be at the rate of $165,000.00 per
         annum, paid $6,346.15 every two weeks and pro-rated for partial years.
         Your salary will be reviewed annually. The term "Adjusted Base Salary"
         means and refers to the sum of your Base Salary and Ten Thousand and
         No/100 ($10,000.00) Dollars (such Ten Thousand and No/100 ($10,000.00)
         Dollars, together with accrued interest as hereinafter provided, is
         referred to as the "Salary Deferred Compensation Credit"). Your Salary
         Deferred Compensation Credit will not be paid to you but such amount
         will instead be deferred and credited to your Account (as defined in
         the attached Deferred Compensation Schedule).

2.       Performance Bonus. Beginning January 1, 2001 and for so long as you
         remain employed by PRG you will be eligible for annual bonuses, which
         will include annual payout potentials of 35% of your Adjusted Base
         Salary for achievement of your Target performance goals, and a maximum
         annual payout potential of 70% of your Adjusted Base Salary. The
         measurement periods will be calendar quarter or calendar year or a
         combination of both. Your bonus will be pro-rated for partial years
         based on the number of days you were employed by PRG during such year.

3.       Car Allowance. You will be eligible for a car allowance paid at the
         rate of $8,000.00 per annum, paid $666.67 monthly during your
         employment and pro-rated for partial periods.

4.       Employee Benefits. You will continue to be eligible for participation
         in PRG's Employee Benefits Plan, which currently offers medical,
         dental, life, short term and long term disability insurance, flexible
         spending accounts, 401(k) Savings Plan and Employee Stock Purchase
         Program. The effective dates for your coverage and participation in
         these plans have previously been communicated to you under separate
         cover.

5.       Reimbursement of Expenses. PRG will pay your reasonable travel and
         business expenses (including international air travel at business class
         rate), subject to you submitting receipts in accordance with PRG's
         normal practices and procedures.

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Ms. Marie Neff
March 2, 2001
Page 2


6.       Deferred Compensation. You will participate in PRG's Deferred
         Compensation Program pursuant to the terms set forth in the attached
         Deferred Compensation Schedule.

7.       Paid Time Off. You will be entitled to paid time off pursuant to PRG's
         PTO policy.

8.       Termination.

         (a)      This Agreement may be terminated by PRG for "cause" upon
                  delivery to you of notice of termination. As used herein,
                  "cause" shall mean (i) any material misstatement or omission
                  in your employment application, resume or any other materials
                  provided by you and used by PRG in its decision to employ you,
                  (ii) fraud, material dishonesty, gross negligence, willful
                  misconduct, commission of a felony or an act of moral
                  turpitude, or (iii) engaging in activities prohibited by
                  Sections 3, 4, 5, 6 or 7 of the Employee Agreement signed by
                  you and dated March 7, 2001, or any other material breach of
                  this Agreement.

         (b)      You may, without cause, terminate this Agreement by giving PRG
                  thirty (30) days' written notice in the manner specified in
                  Section 11 hereof and such termination will be effective on
                  the thirtieth (30th) day following the date of such notice or
                  such earlier date as PRG specifies. PRG may, without cause,
                  terminate this Agreement by giving to you thirty (30) days'
                  written notice in the manner specified in Section 11 hereof
                  and such termination will be effective on the thirtieth (30th)
                  day following the date of such notice. At PRG's option, you
                  will cease performing your duties as an employee on such
                  earlier date as PRG may specify in notice of termination.

         (c)      In the event of your Disability, physical or mental, PRG will
                  have the right, subject to all applicable laws, including
                  without limitation, the Americans with Disabilities Act
                  ("ADA"), to terminate your employment immediately. For
                  purposes of this Agreement, the term "Disability" shall mean
                  your inability or expected inability (or a combination of
                  both) to perform the services required of you hereunder due to
                  illness, accident or any other physical or mental incapacity
                  for an aggregate of ninety (90) days within any period of one
                  hundred eighty (180) consecutive days during which this
                  Agreement is in effect, as agreed by the parties or as
                  determined pursuant to the next sentence. If there is a
                  dispute between you and PRG as to whether a Disability exists,
                  then such issue shall be decided by a medical doctor selected
                  by PRG and a medical doctor selected by you and your legal
                  representative (or, in the event that such doctors fail to
                  agree, then in the majority opinion of such doctors and a
                  third medical doctor chosen by such doctors). Each party shall
                  pay all costs
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Ms. Marie Neff
March 2, 2001
Page 3



                  associated with engaging the medical doctor selected by such
                  party and the parties shall each pay one-half (1/2) of the
                  costs associated with engaging any third medical doctor.

(d)               In the event this Agreement is terminated, all provisions in
                  this Agreement or the Employee Agreement relating to any
                  actions, including those of payment or compliance with
                  covenants, subsequent to termination shall survive such
                  termination.

9.       Severance Payments.

         (a)      If your employment with PRG is terminated by PRG for cause or
                  if you voluntarily resign other than due to Retirement (as
                  defined below), you will receive your base salary prorated
                  through the date of termination, payable in accordance with
                  PRG's normal payroll procedure, and you will not receive any
                  bonus or any other amount in respect of the year in which
                  termination occurs or in respect of any subsequent years.

         (b)      If your employment with PRG is terminated by PRG without
                  cause, you will receive your base salary and bonus for the
                  year in which such termination occurs prorated through the
                  date of such termination, plus a severance payment, subject to
                  adjustment as set forth below, equal to twelve (12) months of
                  the then current Adjusted Base Salary. Except as provided in
                  the immediately preceding sentence, you will not receive any
                  other amount in respect of the year in which termination
                  occurs or in respect of any subsequent years. The prorated
                  base salary will be paid in accordance with PRG's normal
                  payroll procedure, the prorated bonus will be paid in a lump
                  sum within ninety (90) days after the end of the year to which
                  it relates and the severance payment will be paid in twelve
                  (12) equal monthly installments commencing on the last day of
                  the first month following termination. If you are terminated
                  without cause, any severance benefits to which you are
                  otherwise entitled will be reduced by any compensation you
                  earn from other employment or consulting or otherwise for
                  services during the twelve (12) month period following the
                  effective date of your termination of employment with PRG.

         (c)      If your employment with PRG is terminated by your death or
                  Retirement, you (or your legal representative in the case of
                  death) will receive base salary and bonus for the year in
                  which such termination occurs prorated through the date of
                  such termination and will not receive any other amount in
                  respect of the year in which termination occurs or in respect
                  of any subsequent years. The prorated base salary will be in
                  accordance with PRG's normal payroll

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Ms. Marie Neff
March 2, 2001
Page 4



                  procedure and the prorated bonus will be paid in a lump sum
                  within ninety (90) days after the end of the year to which it
                  relates.

         (d)      If your employment with PRG is terminated for Disability (as
                  defined below), you or your legal representative will receive
                  (i) all unpaid base salary and bonus for the year in which
                  such termination occurs prorated through the date of
                  termination with such prorated base salary payable in
                  accordance with PRG's normal payroll procedure and the
                  prorated bonus payable in a lump sum within ninety (90) days
                  after the end of the year to which it relates, and (ii) base
                  salary for a period of ninety (90) days following termination
                  of employment due to Disability at the rates in effect upon
                  the date of such termination payable in accordance with PRG's
                  normal payroll procedure, reduced (but not below zero) by the
                  sum of (x) all amounts paid by PRG to you as base salary prior
                  to termination of employment for the times that you were
                  unable to perform the services required of you under this
                  Agreement due to illness, accident or any other physical or
                  mental incapacity which resulted in your Disability and (y)
                  all amounts that you receive under any of PRG's standard
                  short-term group disability insurance coverage provided to you
                  as a result of such illness, accident or any other physical or
                  mental incapacity. To the extent that PRG has not reduced its
                  payments to you to reflect such amount that you receive under
                  such short-term group disability coverage, you will
                  immediately remit to PRG such amount upon your receipt
                  thereof. You will not receive any other amount in respect of
                  the year in which termination occurs or in respect of any
                  subsequent years. In lieu of terminating your employment, PRG
                  may elect to put you on unpaid leave of absence for a period
                  determined in PRG's sole discretion, but in no event to exceed
                  one year. If put on unpaid leave of absence, you will be
                  entitled to the same compensation to which you are entitled if
                  you are terminated due to Disability as set forth above and
                  shall not be entitled to any further compensation except that
                  you will continue to maintain your eligibility in all PRG
                  benefit plans (but only to the extent such continued
                  eligibility is not prohibited pursuant to the terms of any
                  such plan) provided that PRG will have no responsibility to
                  pay any premiums or other amounts on your behalf with respect
                  to any such plans. Notwithstanding anything contained herein
                  to the contrary, if PRG elects to place you on unpaid leave of
                  absence in lieu of terminating you, (i) PRG will be entitled
                  to subsequently terminate your employment with PRG on the
                  expiration of such leave of absence without any further
                  monetary obligations to you and (ii) PRG will have no
                  obligation to reinstate you to active status unless PRG
                  determines in its sole discretion that such reinstatement is
                  in the best interests of both PRG and you.

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Ms. Marie Neff
March 2, 2001
Page 5



         (e)      If your employment is terminated for any reason, you will be
                  paid within sixty (60) days of termination for the value of
                  all unused vacation time which accrued during the calendar
                  year in which such termination occurs up to the date of
                  termination in accordance with the Company's policies.

         (f)      If you fail to observe or perform any of your duties and
                  obligations under Sections 3, 4, 5, 6 or 7 of the attached
                  Employee Agreement, you will forfeit any right to severance or
                  other termination payments of any amounts other than base
                  salary prorated through the date of termination and upon PRG's
                  demand for same, you shall repay PRG any severance or other
                  termination payments paid to you after the date of termination
                  of your employment with PRG (other than such base salary).

         (g)      Notwithstanding anything contained herein to the contrary, as
                  conditions precedent to receiving any severance benefits under
                  this Agreement, you will be required to (i) return all
                  property of PRG including, without limitation, all
                  Confidential Information (as that term is define in your
                  Employee Agreement), and (ii) execute and deliver in a
                  mutually satisfactory form (A) a general release and covenant
                  not to sue in favor of PRG, and its officers, directors and
                  employees, and (B) an agreement (1) to assist PRG with any
                  claims or litigation with others involving matters within the
                  scope of your employment with PRG, whether or not such claims
                  or litigation is initiated by PRG or others, (2) to refrain
                  from assisting others who are asserting claims against PRG or
                  suing PRG, and (3) to refrain from any disparagement of PRG,
                  or its officers, directors or employees.

10.      Successors and Assigns. You may not assign this Agreement. This
         Agreement may be assigned by PRG to any affiliate of PRG. The
         provisions of this Agreement will be binding upon your heirs and legal
         representatives.

11.      Notices. Any notice to be given under this Agreement shall be given in
         writing and may be effected by personal delivery or by placing such in
         the United States certified mail, return receipt requested and
         addressed as set forth below, or as otherwise addressed as specified by
         the parties by notice given in like manner:

If to PRG:                                  The Profit Recovery Group USA, Inc.
                                            2300 Windy Ridge Parkway
                                            Suite 100 North
                                            Atlanta, Georgia  30339-8426
                                            Attention:  General Counsel

If to you:                                  4000 Lindsey Road
                                            Marietta, Georgia  30067

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Ms. Marie Neff
March 2, 2001
Page 6



12.      Withholdings. PRG will deduct or withhold from all amounts payable to
         you pursuant to this Agreement such amount(s) as may be required
         pursuant to applicable federal, state or local laws.

13.      Entire Agreement. This Agreement, the Employee Agreement and such other
         documents as may be referenced by such documents (the "Referenced
         Documents"), constitute our entire agreement with respect to the
         subject matter hereof and, except as specifically provided herein or in
         the Employee Agreement and the Referenced Documents, supersedes all of
         our prior discussions, understandings and agreements. Any such prior
         agreements shall be null and void. This Agreement may not be changed
         orally, but only by an agreement in writing signed by the party against
         whom enforcement of any waiver, change, modification, extension or
         discharge is sought. Time is of the essence of this Agreement and each
         and every Section and subsection hereof.

Please confirm your acceptance of this offer by signing and returning this
letter to me at your earliest convenience but in any event on or before March
25, 2001.

                                           Best wishes,

                                           /s/ John M. Cook

                                           John M. Cook,
                                           Chief Executive Officer


Accepted and agreed:


/s/ Marie Neff
-----------------------------
Marie Neff

Date:  May 30, 2001
     -------------------------


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Ms. Marie Neff
March 2, 2001
Page 7



                         DEFERRED COMPENSATION SCHEDULE


         (a)      Annual Deferred Compensation Credit. PRG will continue to
                  maintain an account (the "Account") which, subject to the
                  exceptions set forth below, will be increased each calendar
                  year by an amount equal to the sum of (i) the Salary Deferred
                  Compensation Credit (as defined in the body of your Employment
                  Offer letter) and (ii) Ten Thousand and No/100 ($10,000.00)
                  Dollars (the "Company Deferred Compensation Credit"). If your
                  employment with PRG is terminated prior to the end of any
                  calendar year due to (a) termination by PRG without cause as a
                  result of your position with PRG being eliminated, or (b) your
                  death, Disability or Retirement (as defined below), (i) a
                  prorated portion of the Salary Deferred Compensation Credit
                  will be credited to your Account in respect of the month in
                  which such termination occurs based upon the ratio of the
                  number of days in such month that you were an employee of PRG
                  to the total number of calendar days in such month and no
                  further credit will be made for any subsequent period, (ii) a
                  partial credit will be made to the Account with respect to a
                  Company Deferred Compensation Credit for such calendar year
                  prorated based on the ratio of the number of days in such year
                  that you were an employee of PRG to the total number of days
                  in such year, and (iii) the Account will also be credited with
                  an amount computed like interest on the credit balance of the
                  Account at the rate publicly announced from time to time by
                  Bank of America, N.A., Atlanta, Georgia, as its "prime rate."
                  If your employment with PRG is terminated prior to the end of
                  any calendar year for any reason other than due to (a)
                  termination by PRG without cause as a result of your position
                  with PRG being eliminated, or (b) your death, Disability or
                  Retirement, no portion of the Salary Deferred Compensation
                  Credit will be credited to your Account in respect of the
                  month in which such termination occurs or any subsequent
                  period and the amount that would have otherwise been credited
                  in your Account pursuant to the immediately preceding sentence
                  in respect of the month in which such termination occurs will
                  instead be paid to you as additional Base Salary and no
                  credits will be made to the Account with respect to a Company
                  Deferred Compensation Credit for such calendar year. For these
                  purposes, the Salary Deferred Compensation Credit and all
                  interest accrued on the credit balance of the Account shall be
                  deemed to be credited to the Account as of the end of each
                  month and the Company Deferred Compensation Credit shall be
                  deemed to be credited to the Account as of December 31 of each
                  year unless your employment with PRG terminates due to (a)
                  termination by PRG without cause as a result of your position
                  with PRG being eliminated, or (b) your death, Disability or
                  Retirement, in which case the Company Deferred Compensation
                  Credit for your final year of employment will be deemed to be
                  credited to the Account as of the last day of the month within
                  which your employment with PRG is terminated. PRG shall in all
                  events determine (in its sole and absolute discretion) whether
                  your employment with PRG has been terminated as a result of
                  your position with PRG being eliminated.

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Ms. Marie Neff
March 2, 2001
Page 8



         (b)      Vesting. The provisions of this Section (b) shall determine
                  the portion of the Account which is vested and eligible for
                  payment in accordance with Section (c) of this Schedule.

                  (i)      General Vesting Rule. You will be immediately vested
                           in the portion of the account attributable to all
                           Salary Deferred Compensation Credits and subject to
                           the other provisions of this Schedule, interest
                           credited with respect thereto. Subject to the other
                           provisions of this Schedule, your right to the
                           portion of the Account attributable to each Company
                           Deferred Compensation Credit and all interest
                           credited with respect thereto (as determined pursuant
                           to Section (a) of this Schedule) will vest annually
                           at the rate of ten percent (10%) per year as of
                           December 31 of each year beginning with the year that
                           such Company Deferred Compensation Credit is credited
                           to the Account. Each Company Deferred Compensation
                           Credit made to the Account will vest independently of
                           all other Company Deferred Compensation Credits made
                           to the Account.

                  (ii)     Termination Due to Death, Disability or Retirement.
                           If your employment with PRG terminates due to your
                           death, Disability or Retirement (as defined below),
                           then notwithstanding anything to the contrary in
                           Section (b)(i) of this Schedule, you, in the event of
                           Disability or Retirement, or your Beneficiary, in the
                           event of your death, will be vested in the entire
                           balance of the Account [including any Company
                           Deferred Compensation Credit credited to the Account
                           as of the last day of the month within which your
                           employment with PRG is terminated, as provided in
                           Section (a) of this Schedule]. Retirement means your
                           resignation of employment with PRG on or after your
                           sixtieth (60th) birthday and following at least ten
                           (10) years of full time employment with PRG.

                  (iii)    Termination for Cause. Upon the termination of your
                           employment for Cause (as defined in Section 8(a) of
                           the Employment Offer letter), notwithstanding
                           anything to the contrary in Section (b)(i) of this
                           Schedule, you will be vested in the Salary Deferred
                           Compensation Credit in the Account as of the end of
                           the month preceding such termination or resignation
                           but you will not be vested in any portion of the
                           Company Deferred Compensation Credit, regardless of
                           whether or not previously vested, or in any interest
                           accrued on either the Salary Deferred Compensation
                           Credit or the Company Deferred Compensation Credit.

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Ms. Marie Neff
March 2, 2001
Page 9



                  (iv)     Termination by PRG Without Cause. If your employment
                           with PRG is terminated by PRG without cause, then
                           notwithstanding anything to the contrary in Section
                           (b)(i) of this Schedule, your right to each Company
                           Deferred Compensation Credit and all interest
                           credited with respect thereto (as determined pursuant
                           to Section (a) of this Schedule) will vest for the
                           year within which such termination occurs by an
                           additional percentage equal to ten percent (10%)
                           multiplied by a fraction, the numerator of which is
                           the number of days in such year that you were an
                           employee of PRG and the denominator of which is the
                           total number of days in such calendar year. For
                           example, if your employment is terminated by PRG
                           without cause effective as of July 2, 2001 (the 182nd
                           day of the year) you will be entitled to (i) fifteen
                           percent (15%) of the Company Deferred Compensation
                           Credit relating to 2000, and all interest credited
                           with respect thereto (calculated by adding 10% for
                           2000 and 182/365 of 10% for 2001), and (ii) five
                           percent (5%) of the Company Deferred Compensation
                           Credit relating to 2001 and all interest credited
                           with respect thereto (calculated as 182/365 of 10%
                           for 2001).

                  (v)      No Further Credits. Except as otherwise expressly
                           provided for above, upon your termination of
                           employment with PRG, no further increase in the
                           vested balance shall be made to the Account.

         (c)      Payments Following Termination of Employment. If your
                  employment with PRG is terminated for any reason, you (or, in
                  the event of your death, your Beneficiary) will receive a
                  payment equal to the portion of the Credit Balance of the
                  Account which is vested in accordance with Section (b) of this
                  Schedule within sixty (60) days after the earlier to occur of
                  (A) your death, or (B) your termination of employment with
                  PRG. The portion of the Account which is not vested in
                  accordance with Schedule hereof following termination of your
                  employment with PRG will be forfeited and you will not be
                  entitled to any payment with respect thereto.

         (d)      Beneficiary. You have the right to designate a beneficiary
                  ("Beneficiary") under this Agreement who shall succeed to your
                  right to receive payments with respect to this Schedule in the
                  event of your death. If you fail to designate a Beneficiary or
                  a Beneficiary dies without your designation of a successor
                  Beneficiary, then for all purposes hereunder the Beneficiary
                  shall be your estate. No designation of Beneficiary will be
                  valid unless in writing signed by you, dated and delivered to
                  PRG. Beneficiaries may be changed by you without the consent
                  of any prior Beneficiary.

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Ms. Marie Neff
March 2, 2001
Page 10



         (e)      Rights Unsecured; Unfunded Plan; ERISA. PRG's obligations
                  arising under this Schedule to pay benefits to you or your
                  Beneficiary constitute a mere promise by PRG to make payments
                  in the future in accordance with the terms hereof and you and
                  your Beneficiary have the status of a general unsecured
                  creditor of PRG. Neither you nor your Beneficiary have any
                  rights in or against any specific assets of PRG. It is our
                  mutual intention that PRG's obligations under this Schedule be
                  unfunded for income tax purposes and for purposes of Title I
                  of the Employee Retirement Income Security Act of 1974, as
                  amended ("ERISA"). We each will treat our obligations under
                  this Schedule as maintained for a select group of management
                  or highly compensated employees exempt from Parts 2, 3 and 4
                  of Title I of ERISA. PRG will comply with the reporting and
                  disclosure requirements of Part 1 of Title I of ERISA in
                  accordance with U.S. Department of Labor Regulation
                  2520.104-23.

         (f)      Nonassignability. Your rights and the rights of your
                  Beneficiary to payments pursuant to this Schedule hereof are
                  not subject in any manner to anticipation, alienation, sale,
                  transfer, assignment, pledge, encumbrance attachment, or
                  garnishment by your creditors or those of your Beneficiary.