David J. Hammel, CPA, CFE, CFF

Curriculum Vitae

Executive Profile

David Hammel

David J. Hammel, CPA, CFE, CFF

Extensive and diversified experience in litigation support, forensic accounting and economic damages analysis. He is president of David Hammel Forensics, PLLC. Over thirty years dealing in fraud and embezzlement investigations both civil and criminal in nature, representing cases for the plaintiff as well as the defendant. Mr. Hammel has consulted in cases regarding receivership and probate appointments, bankruptcy, lost profits and damage claims and other related forensic work. His fraud work includes determining whether fraud has occurred, quantifying the amount and testifying in court regarding his findings. His receivership appointments include manufacturing companies, apartment complexes, leasing companies, and various other entities. His probate experience relates to court appointments regarding investigation of accounting records for possible malfeasance by executors and administrators of estates. His bankruptcy work includes reconciling proof of claims, identifying and preparing documentation related to court motions and appearing in court. Mr. Hammel has provided testimony and expertise in all of the Detroit tri-county circuit courts and on the federal district level as well. He has written articles dealing with fraud and fraud prevention and has spoken on the topic of fraud to numerous professional organizations.

Professional Credentials

Former Chair: Michigan Association of CPA’s Fraud Task Force
Former Chair: BKR International – Forensic Accounting/Litigation Practice Group
American Institute of Certified Public Accountants
Michigan Association of Certified Public Accountants
Association of Certified Fraud Examiners
National Association of Forensic Economics
Southeast Michigan Chapter of the Association of Certified Fraud Examiners
Former Board Member – Metropolitan Justice Center of Southeast Michigan

Education, Licensure and Certifications

Bachelor of Science in Business Administration – Major: Accounting – John Carroll University
Certified Public Accountant (CPA)
Certified Fraud Examiner (CFE)
Certified in Financial Forensics (CFF)

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