David Callaghan is a partner in Hemming Morse’s Los Angeles office. With more than 25 years of experience, he advises clients in a broad range of industries related to financial investigations, forensic accounting, financial reporting and disclosure, financial statement audits, acquisitions, and bankruptcy, restructuring, and receivership matters.

David’s practice focuses on evaluating accounting irregularities, Securities and Exchange Commission (SEC) and Department of Justice (DOJ) matters, investigations of potential financial fraud, analyses of financial statement audits and complex accounting issues, financial reporting, financial statement restatements, acquisition disputes, pension plans, and internal and Audit Committee investigations. He has testified as an expert witness in domestic and international matters.

• University of California, Santa Barbara, B.A., Business Economics, Emphasis in Accounting
• University of California, Los Angeles, M.B.A.
• Certified Public Accountant, Licensed in California and Washington
• Certified in Financial Forensics, American Institute of Certified Public Accountants

American Institute of Certified Public Accountants

California Society of Certified Public Accountants

• Past Chair, Fraud and Financial Investigations Section
• Past Member, Steering Committee for Forensic Services Section