David N. Bateman, CPA/ABV/CFF, CFE

Managing Director

Litigation Support

Fraud Investigations

Salt Lake City


[email protected]


David Bateman is a Managing Director with Rocky Mountain Advisory, LLC, a Marshall & Stevens company. He works primarily in litigation support and fraud investigations.

Mr. Bateman has over 25 years of experience in public accounting. He has worked primarily in litigation support and fraud investigations. He has also acted as a Special Master and as the accountant to receivers on numerous matters.

Mr. Bateman has testified as to indicia of Ponzi schemes including insolvency, commingling of investor funds, treatment of related entities as a unitary enterprise (alter ego), and other financial characteristics of fraud.  He has also worked extensively in family law matters involving investigations, cash tracing and lifestyle analyses.

He has testified in State, Federal and Bankruptcy court in both civil and criminal proceedings. 

Mr. Bateman is also an Adjunct Professor of Accounting at Westminster College in Salt Lake City, Utah, teaching Forensic Accounting and Financial Investigations.

Professional Highlights

  • Member, American Institute of Certified Public Accountants
  • Member, Utah Association of Certified Public Accountants
  • Member, American Society of Appraisers
  • Member, Association of Certified Fraud Examiners
  • Rocky Mountain Advisory, LLC
    Managing Director, 2010-present
  • PricewaterhouseCoopers, LLP
    Manager, Dispute Analysis & Investigation, 1998-2010
  • First Security Bank, N.A.
    Commercial Loan Workout Department, 1995-1998
  • Westminster College
    Adjunct Professor
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