David Callaghan
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David Callaghan is a partner in the Forensic and Financial Consulting Services Group at Hemming Morse. With more than 20 years of experience, he advises clients in a broad range of industries on matters related to financial investigations, mergers and acquisitions, forensic accounting, and bankruptcy and restructuring.

David’s practice focuses on evaluating accounting irregularities; Securities and Exchange Commission (SEC) and Department of Justice (DOJ) matters; financial fraud investigations; analyses of financial statement audits and complex accounting issues; 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. David currently serves as the chair of the California Society of Certified Public Accountants (CalCPA) Fraud section.


Los Angeles


American Institute of Certified Public Accountants
– Member

California Society of Certified Public Accountants
– Chair, Fraud section


University of California, Los Angeles, M.B.A., 2004

University of California, Santa Barbara, B.A., Business Economics (emphasis in Accounting), 1993