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David C. Daly

David C. Daly

Director, Forensic Services
New York, NY, USA

David C. Daly


Director, Forensic Services, PwC New York office

Summary of Experience
  • Forensic accountant with over 26 years of combined public and industry accounting experience with a focus on licensing management and contract compliance matters, investigations and litigation support with regard to accounting and auditing matters.
  • Leads the PwC licensing management and contract compliance efforts in New York.
  • Performed or consulted on more than 50 licensing management and contract compliance engagements.
  • Lead or participated on more than 30 investigations of such matters as asset misappropriation, embezzlement, product diversion,
  • Lead or consulted on more than 30 litigation and arbitration matters that concerned application of generally accepted accounting principles (“GAAP”), generally accepted auditing standards (“GAAS”) and other accounting matters.
  • Supported a neutral arbitrator in resolving post acquisition disputes related to accounting issues
  • Worked on internal projects related to potential accounting issues at non-SEC registrant audit clients
  • Testified twice on accounting issues in one arbitration matter and deposed as a fact witness in three other civil matters, one matter related to the conduct of an investigation and two related to accounting provisions of contracts


  • Certified Public Accountant (CPA) - New York
  • Certified in Financial Forensics (CFF)
  • Certified Fraud Examiner (CFE)


  • Member of the American Institute of Certified Public Accountants (AICPA)
  • Member of the New York State Society of Certified Public Accountants (NYSSCPA)
  • Member of the New York State Society of Certified Public Accountants (NYSSCPA) Professional Ethics Committee
  • Member of the Association of Certified Fraud Examiners

Client Industries

During his career at PwC, David has served a diverse range of clients, both U.S. and internationally-based, across different industries. His industry experience includes:

  • Advertising
  • Publishing
  • Entertainment and media
  • Real estate and hospitality
  • Financial services
  • Telecommunications
  • Higher education
  • Transportation
  • Professional services
  • Wholesale jewelry manufacturing

Forensic Experience

As a member of PwC’s Forensic Services practice, David provides his clients with a range of forensic accounting, licensing management & contract compliance, litigation and corporate investigation services. David leads PwC’s licensing management & contract compliance efforts in New York and serves as a subject matter specialist in recorded music, advertising and licensing management & contract compliance. Prior to joining the PwC Forensic Services practice, David worked as a controller for a concert production company and for an artist services company as well as a financial auditor. His range of experience includesmatters involving:

  • Asset misappropriation
  • Financial diligence
  • Breach of contract
  • Contract compliance
  • Damages
  • Embezzlement
  • Employee dishonesty
  • Foreign Corrupt Practices Act (FCPA)
  • Fraud
  • Misapplication of GAAP
  • Profit sharing disputes
  • Post-acquisition disputes
  • Professional malpractice
  • Records reconstruction
  • Projections and forecasts
  • Valuation

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