David Heneke


David is a principal with the financial institutions group of CLA, dedicated to financial statement audits, directors’ examinations, and internal audits. David began his career in 2005 and has 17 years of experience working with financial institutions.

Technical experience

  • Community Banking
  • Financial Statement Audit
  • Directors’ Examinations
  • Internal Audit
  • IT General Controls Review
  • HUD FHA Compliance
  • Business Combinations/Acquisition Accounting
  • FDICIA/SOX Internal Control Auditing
  • Current Expected Credit Loss (CECL) Allowance for Loan Loss Modeling
  • Industry Data Analysis
  • Data Analytics

Education and professional involvement

  • Masters of accountancy with an emphasis in management of information systems from the University of Iowa, Iowa City, Iowa
  • Bachelor of business administration with a major in accounting from the University of Iowa, Iowa City, Iowa
  • Graduate School of Banking, Boulder, Colorado
  • Certified Public Accountant
  • Certified Information Systems Auditor
  • American Institute of Certified Public Accountants
  • Minnesota Society of Certified Public Accountants
  • Information Systems Audit and Control Association

Post-Implementation Considerations in the New CECL World