Biographies

David R. Lingler, CPA, CVA

Partner

David is a Cincinnati-area native, and a graduate of Miami University, with majors in both accounting and finance, David has focused his career on family owned businesses.

After spending 5 plus years in an international "Big" 5 accounting firm and as the controller of two local companies in the early 90's, David came to CSA in 1992. His focus on accounting and auditing, small business consultation and business valuation brought another dimension to the firm. In 1996, he became Accounting and Auditing Partner, and has helped to grow that aspect of the Firm's resume.

In 2000, David became a Certified Valuation Analyst, under the National Association of Certified Valuation Analysts (NACVA). NACVA is a global, professional association that trains and supports the business valuation and litigation consulting disciplines within the CPA and financial advisory communities. NACVA provides the training and expertise to allow David to offer expert opinions on the value of businesses for purchase or sale, for estate and gift purposes, and for separation agreements.

David’s business advisory experience includes comprehensive corporate services, internal control analysis, business valuations, litigation and arbitration support, and human resource planning. David’s corporate services have included:

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Operational reviews and financial forecasting

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Development of business plans and operational and financial strategies

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Assistance with selection negotiation with prospective senior and subordinated lenders and equity investors

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Structuring of senior and subordinated debt

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Assistance with negotiation of purchase price

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Development of financial reporting packages

David’s litigation and arbitration experience includes expert witness testimony depositions, preparation of valuation exhibits and assistance in preparing for arbitration proceedings.

David is a member of the American Institute of Certified Public Accountants (AICPA), Ohio Society of Certified Public Accountants (OSCPA), Ohio Government Finance Officers Association (GFOA), Center for Economic Industry and Research (CEIR), and National Association of Certified Valuation Analysts (NACVA). David also serves on the Horizon Certified Development Company SBA Loan Review Committee.

David is active in his community, coaching his son’s baseball team umpiring and volunteering his time to other worthy organizations. When he's not at work or on a ball field, David can often be found on Four Bridges Golf Course, on a roller coaster at Kings Island, skiing with his family or at a Cincinnati Reds game. He and his wife Julie, a licensed Psychotherapist with her own practice, live with their two sons, Aaron (a Junior at St. Xavier), and Nathan (a seventh-grader at Mason Intermediate) in Mason, Ohio.

dlingler@CSA-CPA.com