With more than three decades of high-stakes experience in turnaround, restructuring, and bankruptcy advisory, David E. Berliner, MBA, has established himself as a respected and trusted financial professional. A recently retired Partner and Principal in BDO USA’s Turnaround & Restructuring Services practice, David’s reputation is built on a career defined by analytical precision, industry insight, and leadership in complex, high-impact engagements. His professional footprint spans industries including retail, manufacturing, distribution, financial services, and technology — a testament to his versatile skillset and strategic command.
Throughout his 27-year tenure at BDO, David led or supervised financial restructuring assignments for debtors, secured and unsecured creditors, trustees, and buyers in and out of court. He offered expert insight in critical bankruptcy proceedings, presented expert testimony before bankruptcy courts and other legal forums, and helped craft reorganization plans that saved companies or maximized recoveries for stakeholders. His work was especially instrumental in high-profile cases such as The Sports Authority, Circuit City, KB Toys, Reader’s Digest, Le Tote / Lord & Taylor, and Solyndra, to name a few. He was also a key contributor to BDO’s Retail & Consumer Product industry group, lending his deep understanding of retail companies to BDO’s widely cited “Retail in the Red” series and various other thought leadership publications.
David’s analytical strengths are matched by his courtroom prowess. He has served as an expert witness in numerous bankruptcy-related litigations, including those involving preference and fraudulent transfer actions, solvency assessments, and financial damages analyses. His ability to distill complex financial concepts into courtroom-ready arguments made him a vital resource for attorneys and stakeholders alike.
Beyond his corporate engagements, David has made significant contributions to the profession through board service and education. He served on the Board of the Association of Insolvency and Restructuring Advisors (AIRA) for over a decade, including ten years as Treasurer, and was honored in 2021 as an inaugural Distinguished Fellow. In 2024, he received the Emanuel M. Katten Award, the AIRA’s highest individual honor for leadership and service. He is also a longtime Executive Committee member and Treasurer of the New York Institute of Credit, roles that speak to his enduring commitment to fostering ethical, effective financial leadership.
Earlier in his career, David held key positions at firms such as Paneth, Haber & Zimmerman, Merck, The BOC Group, and Arthur Andersen, where he gained early exposure to financial reporting, forensic investigations, litigation consulting, and public accounting. These roles laid the foundation for the depth and versatility that would define his restructuring practice.
David holds an MBA from the University of Michigan and a BA in Economics from Lafayette College. He has earned multiple credentials throughout his career — including Certified Public Accountant (CPA), Certified Turnaround Professional (CTP), Certified Insolvency and Restructuring Advisor (CIRA), and Certified in Financial Forensics (CFF) — although now inactive post-retirement.
David Berliner’s legacy is one of disciplined advocacy for financial integrity, creative problem-solving in times of crisis, and mentorship across generations of restructuring professionals. As a thought leader, board member, educator, and advisor, his career continues to serve as a benchmark for excellence in financial restructuring.
Character
David Berliner exemplifies integrity, diligence, and commitment, demonstrated through decades of leadership in the restructuring industry and a reputation for ethical, client-centered service across high-stakes financial cases.
Knowledge
With more than 30 years of experience spanning corporate finance, restructuring, bankruptcy litigation, and forensic accounting, David possesses deep industry expertise supported by advanced credentials and an MBA from the University of Michigan.
Strategic
David has led complex turnarounds and restructuring plans across industries, consistently developing practical, results-driven solutions that preserve value, maximize recoveries, and guide organizations through financial distress.
Communication
David is a skilled communicator and expert witness, able to clearly translate financial complexity into compelling courtroom testimony, executive briefings, and industry publications that influence legal and business outcomes.
