David Cappellina

Executive summary

David has over 30 years of experience as a forensic accountant providing investigative, compliance and dispute advisory services to corporate clients and government agencies. He utilizes forensic accounting and interviewing techniques, data analytics, corporate intelligence and eDiscovery tools to assist clients in mitigating legal and regulatory risks.

David has significant experience leading high-profile global fraud and anti-bribery and corruption-related investigations and proactive compliance projects, including matters involving the U.S. Foreign Corrupt Practices Act (“FCPA”), for counsel to multinational corporations. He has presented analyses and findings on behalf of his clients to the U.S. Department of Justice (“DOJ”) and the U.S. Securities and Exchange Commission (“SEC”).

David has also led U.S. and international investigations involving mortgage and procurement fraud, embezzlement, misrepresentations of financial information, political corruption and other financial improprieties. His work has assisted clients in the successful resolution of criminal and civil matters and in the enhancement of their compliance programs.

Additionally, David has supported law enforcement and regulatory agencies on matters related to alleged fraud, waste and misconduct, including the misappropriation of public funds. Many of these engagements resulted in the criminal prosecution of public and private citizens.

David spent most of his career working for Big Four Forensic Advisory practices. He led U.S. and cross-border investigations and compliance projects and was responsible for the development and implementation of investigative and anti-bribery and corruption-related methodologies. David also supported a U.S. government appointed independent compliance monitor and auditor for a global automotive manufacturer.

Professional qualifications and memberships 

• Certified Public Accountant (Maryland and Washington, DC)
• American Institute of Certified Public Accountants

Presentations and publications

• Other: Numerous presentations to public and private entities and universities on fraud, data analytics and investigative techniques (1995 - Present).
• Preparing for a Post-COVID Fraud Landscape, Association of Certified Fraud Examiners - DC Chapter (Virtual, September 2021).
• Fraud is Not a Four-Letter Word! Enhance Fraud Awareness in the Remote Environment, Association of Government Accountants Fraud Training (Virtual, September 2021).
• Cross-Borders Investigation in China and Brazil, Global Investigations Review Sanctions, Export Control and National Security Conference (Washington, DC, October 2019).
• FCPA Compliance – Leading Practices, Tools and Techniques, Association of Corporate Counsel – National Capital Region (McLean, VA, June 2018).
• Anti-bribery and Corruption Regional Considerations and Trends; Third Party Risk Management: KPMG and Hogan Lovells Corruption Seminars (Washington, DC and Johannesburg, South Africa; June 2015 and February 2016).
• Efficiencies in Your Anti-Bribery and Corruption Program: Institute of Internal Auditors International Conference (Orlando, Florida, July 2013).
• Fraud Interviewing: Leading Practices, Florida Institute of Certified Public Accountants Annual Conference (Orlando, Florida, August 2011).

Education

• B.A., Government, Wesleyan University
• M.S. Public Accounting, University of Hartford