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David R. Gardiner, CPA

Senior Director

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David Gardiner is a Senior Director at Imperium Consulting Group, LLC. He is based in Boston but collaborates with a multi-disciplined team of engineers, accountants, industry experts and other specialists in Imperium’s offices across the U.S. His professional experience is in analyzing, examining and supporting investigative and forensic engagements.

David has over 24 years of accounting experience, where he has focused on investigative/forensic accounting and the measurement of damages. He has responded to claims following major large-scale disasters, including the 2004 Florida hurricane season, Hurricane Katrina, the terrorist acts of the World Trade Center on 9/11/01 and numerous other man-made and natural disasters. As a subject matter expert, he provides clarity and professional analysis in the quantification and presentation of complex financial matters, disputes and claims involving physical damages, business interruption, delay in completion, builder's risk, crime, fidelity and cyber breach. David frequently serves as an expert to offer his professional opinion on complex disputes.

David began his career at Campos & Stratis working as a forensic accounting consultant on loss adjustment teams for major insurance carriers on property, casualty and fidelity claims. Over time, he broadened his expertise by applying his forensic accounting experience to litigated matters outside of the insurance industry. Today, his focus is to provide forensic accounting for policyholders, private and public corporate entities and other organizations.

David has qualified as a financial damages expert for a variety of different types of projects, including serving as an expert in financial damages and business interruption calculations. He has assisted trial attorneys with deposition and expert witness testimony and has prepared expert reports for state and federal courts. David has testified in arbitrations and depositions. 

Previously, David was a Partner at Hagen, Streiff, Newton & Oshiro. Most recently he was a Senior Vice President at Lowers Forensics International where he oversaw the firm’s New England operations out of the Providence, Rhode Island office.

  • Certified Public Accountant – RI (No. 1050010)
  • Certified Fraud Examiner – Associate
  • Member, American Institute of Certified Public Accountants
  • Member, Rhode Island Society of Certified Public Accountants
  • Gardiner has authored and presented numerous seminars, webinars and presentations throughout his career to insurance industry audiences.
  • “Business Interruption Claims & Implications for Loss Calculations” - NU Claims Magazine January / February 2022
  • “InsurTech in claims: Faster, Better, Cheaper” - NU Claims Magazine May/June 2021