David Gardiner

Senior Vice President
Lowers Forensics International

About David

David R. Gardiner, CPA, has provided deposition and arbitration testimony as a CPA. Authored expert reports for various Federal and State courts. He has concentration in investigative accounting and litigation support. Clients include major property insurance companies, law firms, and corporations.

Mr. Gardiner specializes in the evaluation of damages. He has handled a wide range of files related to property damage or theft inclusive of, but not limited to business interruption, out-of-site and in-site inventory losses, fidelity and litigation support services. With respect to business interruption, Mr. Gardiner has handled a multitude of diverse engagements ranging across a broad business spectrum.

Engagements have included losses incurred by businesses as a result of the World Trade Center, BP Oil Spill along the gulf coast and recent U.S. Hurricane activity.

Mr. Gardiner has also assisted during Examinations Under Oath, Examinations Before Trial, and interrogatories. Finally, Mr. Gardiner has prepared and delivered in-house seminars for insurance carriers, as well as provided lectures to his peers.

Prior to forming Lowers Forensics International, Mr. Gardiner was a partner at Hagen, Streiff, Newton & Oshiro and worked at Magnan, Graizzaro & Associates and Campos & Stratis which serviced the insurance and legal industry. His primary work experience is in insurance claim analysis, forensic accounting and litigation support.


Mortgage Fraud

Applied Sciences



Personal Service Firms

Various Retail Sectors

Beverage Distributor



Rental Properties


Sport Franchises/Arenas

Health Services

Banking & Financial Services

Real Estate

Solar Energy

Social Security Distributions

Property Management


Certified Public Accountant License for the State of RI

Certified Public Accountant License for the State of NH

Certified Fraud Examiner – Associate


American Institute of Certified Public Accountants

Rhode Island Society of Certified Public Accountants

New Hampshire Society of Certified Public Accountants

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