David A. Torrillo, CPA/ABV, CVA David A. Torrillo is the managing member of Torrillo & Associates, LLC, and oversees the accounting, auditing, and valuation services for the firm. Formerly a senior manager at PricewaterhouseCoopers LLP, Dave has nearly thirty years of accounting, auditing, SEC and financial reporting experience, primarily in employee benefit plans. Dave also volunteers on several committees, boards and associations. He has instructed courses and authored papers on several accounting topics and also performs quality control reviews. Dave has served on the Pennsylvania Institute of Certified Public Accountants Employee Benefit Plan Committee since its inception in 2007 and has co-presented the 2018-2011 Technical Update at the PICPA Employee Benefit Plan Conference. In 2018, Dave was a co-presenter on determination letters and legal opinions at the AICPA Employee Benefit Plans Conference and co-presented a webinar for the AICPA EBPAQC on Initial EBP Audits. From 2016 to 2018, Dave has been a presenter at the AICPA’s Employee Benefit Plans Accounting, Auditing and Regulatory Update Conference. During 2015, Dave was named a member of AICPA Employee Benefit Plans Expert Panel. Dave received his Bachelor of Science degree in Accounting with highest distinction and honors from Pennsylvania State University. He has been a Certified Public Accountant since 1994 and is licensed in Pennsylvania, New Jersey, Delaware and New York. Dave has been a Certified Valuation Analyst (CVA) since 2004 and was awarded the Accredited in Business Valuation (ABV) credential by the AICPA in 2006. He is a member of both the American and Pennsylvania Institutes of Certified Public Accountants, as well as the National Association of Certified Valuators and Analysts. In 2016, Dave received the Advanced Defined Benefit Plans and the Advanced Defined Contribution Plans Audit Certificates from the AICPA.