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  • Director, Eisner Advisory Group LLC
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David Sumner is a Director in the Financial Advisory Services Group. He has more than 20 years of auditing, forensic accounting, financial reporting and internal control design and implementation experience serving clients in a variety of industries, including life science, pharmaceutical, health care, manufacturing, non-profits and retail. David has a comprehensive background working with compliance stakeholders to conduct forensic investigations into allegations of fraud, misconduct, corruption and theft in addition to evaluating and developing compliance programs.

David also has experience in designing corporate investigative functions, assisting internal audit teams with anti-bribery and anti-fraud procedures and evaluating and assisting companies respond to allegations of fraud. His investigation experience ranges from large regulatory investigations to code of conduct violations.

Prior to joining the firm, David was a director at a Big 4 accounting firm where he led complex investigations involving financial statement fraud, corruption and asset misappropriation. He was also heavily involved in the management and processing of thousands of lost revenue claims as a result of a man-made natural disaster. In addition to his client responsibilities, David designed and delivered annual training courses on investigations, compliance and ethics topics.

David is the author of several published articles and is a frequent speaker before professional audiences on various topics, including managing third party risk, fraud deterrence and detection and investigation best practices. In addition, he has lectured at universities and has helped to develop a graduate-level forensic accounting course.


  • Forensic Investigations
  • Third Party Compliance and Risk Assessments
  • Claims Management
  • Design of Internal Investigation Processes

Credentials & Education

  • Certified Public Accountant (CPA)
  • Certified in Financial Forensics (CFF)
  • Certified Cryptocurrency Auditor
  • Certified Ethereum Expert
  • University of Richmond: BA, Economics


  • Association of International Certified Professional Accountants
  • Pennsylvania Institute of Certified Public Accountants

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