Professional Headshot of David Berliner

David Berliner

Principal

CPA, CIRA, CTP, CFF

Executive Summary

David Berliner leads the firm’s Business Restructuring and Turnaround Services practice. He has more than 30 years of experience in financial advisory services, business restructurings, bankruptcy and insolvency, forensic investigations and litigation matters, with a focus on the retail, manufacturing, distribution, and services industries.

David is well-versed on issues involving business restructurings, turnarounds and bankruptcies, having spent his career representing unsecured creditors, troubled companies and lenders in a range of restructuring matters. He has also provided expert witness testimony at depositions and in bankruptcy court on matters involving accounting, insolvency, preferences and fraudulent conveyances. He has also led numerous due diligence engagements for buyers pursuing M&A transactions, and for secured lenders pursuing loans. 

David has been involved in numerous restructuring matters, including Tuesday Morning, Le Tote / Lord & Taylor, Sports Authority, Hastings Entertainment, Frederick’s of Hollywood, Quizno’s, Furniture Brands, Solyndra, Jackson Hewitt, Reader’s Digest, American Home Mortgage, Pillowtex, Gracious Homes, KB Toys, and Filene's Basement.

  • American Bankruptcy Institute
  • American Institute of Certified Public Accountants
  • Association of Certified Turnaround Professionals
  • Association of Insolvency & Restructuring Advisors, Treasurer and Member of the Board of Directors
  • New York Institute of Credit, Member of the Board of Directors
  • New York State Society of Certified Public Accountants
  • Turnaround Management Association


  • M.B.A., University of Michigan
  • B.A., Economics, Lafayette College