Daniel Devine, CPA, CFF

Senior Vice President
Lowers Forensics International

About Daniel

Mr. Devine has provided testimony as a CPA expert witness in State District Court. Has concentration in investigative accounting and litigation support. Clients include major property insurance companies, law firms, and corporations.

Mr. Devine specializes in the evaluation of damages. He has handled a wide range of matters related to cyber and system malfunction failures. Mr. Devine has handled a multitude of cyber business interruption engagements ranging across many different industries such as:

  • Medical
  • Energy
  • Financial Institutions
  • Manufacturing Facilities
  • Hotel and Hospitality
  • Professional Services
  • Transportation

Mr. Devine has also given expert testimony on behalf of insurers and other parties and has assisted during Examinations Under Oath, Examinations Before Trial, and interrogatories.

Prior to forming Lowers Forensics International, Mr. Devine was a partner at Hagen, Streiff, Newton & Oshiro and Director at RGL Forensics and worked at MDD Forensics which serviced the insurance and legal industry. His primary work experience is in insurance claim analysis, forensic accounting and litigation support.


Business Interruption

Extra Expense


Systems Failure



Credentials & Affiliations

Certified Public Accountant

Certified in Financial Forensics

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

American Bar Association


Iona College, New Rochelle, NY

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