David Showalter


2003 to Present
Email David Showalter


Mr. Showalter is a California Certified Public Accountant and a partner with VTD.  Over the past ten years, he has focused his practice on conducting audits and advisory services for large regional governments, cities, special purpose governments and health care providers.

Prior to joining VTD, Mr. Showalter worked for one of the international ‘Big 4’ accounting Firms working within the governmental arena and providing attestation services to manufacturing, retail and service entities including SEC reporting and filing.  His combined experiences have provided a base for his clients to trust the reliability and accuracy of the accounting and compliance information that he provides.

The health care industry is one that continues to be growing rapidly within California and the regulatory environment continues to provide our clients with challenges in meeting the needs of the public while adhering to the reporting and compliance requirements that come with receiving federal and state dollars.  Hospitals and health care facilities that Mr. Showalter works with are both not-for-profit organizations as well as governmental health care facilities.

Mr. Showalter’s clients trust his level and depth of knowledge of requirements under the Single Audit Act and OMB Circular A-133.  With the additional monies being received as a result of the American Recovery and Reinvestment Act (ARRA), compliance with terms and conditions of these grants have become even more important.  Mr. Showalter has provided training and workshops detailing the changes in reporting requirements, record retention and monitoring and oversight that are necessary to comply with the various requirements federal departments have communicated.  He understands the importance of communication within the audit team and with the client and strives to maintain the open lines throughout the engagement.

Mr. Showalter has also provided training to our staff through in-house conferences to ensure consistency and knowledge are not just at the partner level but also with the entire team providing services to our clients.  Mr. Showalter also provides audit and accounting updates for many of his governmental clients and industry groups.


Mr. Showalter is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants (CSCPA).


Bachelor of Science, Business Administration – Accounting | California State University, San Bernardino