David A. Torrillo, CPA/ABV, CVA

David A. Torrillo is the managing member of Torrillo & Associates, LLC, and oversees the accounting, auditing, and valuation services for the firm.

Formerly a senior manager at PricewaterhouseCoopers LLP, Dave has nearly thirty years of accounting, auditing, SEC, and financial reporting experience, primarily in employee benefit plans.

Dave also volunteers on several committees, boards and associations. He has instructed courses and authored papers on several accounting topics and also performs quality control reviews. Dave has served on the Pennsylvania Institute of Certified Public Accountants Employee Benefit Plan Committee since its inception in 2007 and has co-presented from 2011 to 2018 the Technical Update at the PICPA Employee Benefit Plan Conference. In 2018, Dave was a co-presenter on determination letters and legal opinions at the AICPA Employee Benefit Plans Conference and co-presented a webinar for the AICPA EBPAQC on initial EBP audits. In 2018, 2017 and 2016, Dave was a presenter at the AICPA’s Employee Benefit Plans Accounting, Auditing and Regulatory Update Conference. During 2015, Dave has served as a member of AICPA Employee Benefit Plans Expert Panel.

Dave received his Bachelor of Science degree in Accounting with highest distinction and honors from Pennsylvania State University. He has been a Certified Public Accountant since 1994 and is licensed in Pennsylvania, New Jersey, Delaware and New York. Dave has been a Certified Valuation Analyst (CVA) since 2004 and was awarded the Accredited in Business Valuation (ABV) credential by the AICPA in 2006. He is a member of both the American and Pennsylvania Institutes of Certified Public Accountants, as well as the National Association of Certified Valuators and Analysts. In 2016, Dave received the Advanced Defined Benefit Plans Audit Certificate and the Advanced Defined Contribution Plans Audit Certificate from the AICPA.

As a CVA and ABV, Dave also provides valuation services for financial reporting (impairment analysis under generally accepted accounting principles) and purchase price allocations. Dave’s training in accounting, auditing, and valuation services provides unique analytical insights into the operations of a business, its controls, and its key drivers of value. Dave has also performed due diligence reviews for mergers and acquisitions; assisted clients with debt and equity offerings; overseen debt compliance reviews; lead operational reviews of clients’ internal controls; and acted as an interim chief financial officer.