David J. Moore
David J. Moore, CPA, CFE is a Director in the Postlethwaite & Netterville Accounting and Assurance Services Group. David joined P&N in 1985 and became partner in 1994.
David works with both statutory and GAAP basis audits of numerous insurance companies, health maintenance organization, self insurance funds, insurance agencies, and third party administrators. He performs work for both the property and casualty and life/accident and health guaranty associations. David’s services to his insurance clients also include assistance with product development and pricing, internal controls, claims reviews, reinsurance analysis, litigation support, acquisition due diligence, and other management decision support.
David has been retained in judicial and administrative proceedings as an expert witness in statutory accounting and financial solvency matters involving insurers in the State of Louisiana. David is currently retained as an expert witness by the Louisiana Department of Insurance and the Louisiana Office of Risk Management, in statutory accounting and reporting matters. David has also been retained to assist the Louisiana Department of Insurance analyze and comment on evolving issues by the NAIC Emergency Accounting Issues Working Group. His experience in the workers’ compensation area has also been sought out by the Louisiana Second Injury Fund in disputes with national carriers on assessment methodologies.
EDUCATION & CREDENTIALS
- Certified Public Accountant
- Certified Fraud Examiner
- Certified in Financial Forensics
- Bachelor of Science, Louisiana State University
PROFESSIONAL AFFILIATIONS
- Member, American Institute of Certified Public Accountants
- Member, Society of Louisiana Certified Public Accountants
- Member, Louisiana Association of Self Insured Employers
- Member, Louisiana Insurers’ Conference
- Member, Insurance Accounting and Systems Association
- Member, Association of Certified Fraud Examiners
