David J. Hamernik

Certified Public Accountant

Current Position

Hamernik LLC
210 Governors Lane

Tel: 13177523398

Class: XIX (2008)Circuit: Seventh


University of Wisconsin, Milwaukee, B.B.A. (1966)

Professional Career

Founder and Partner, Hamernik, L.L.C. (1995-2021)
Partner, Ernst & Young (1982-95)
Partner, Mott & Crane, CPAs (1974-82)


American Institute of Certified Public Accountants (1970-)
Indiana CPA Society: Past Board Member and various Committee Chairs (1969-)
Indiana CPA Education Foundation: Trustee and President (1986-92)
American Bankruptcy Institute (1982-14)
Indiana Association for Corporate Renewal (2001-12)
Association of Insolvency and Restructuring Advisors (1990-)
Indiana State Museum Society: Director/Officer (1984-87)
Ruth Lilly Center for Health Education: Director/Officer (1989-94)


"The Lawyers Role Throughout the Life of an Indiana Business-Panel on Workouts and Bankruptcy," The Indiana Continuing Legal Education Forum 2007 Presenter
"How Do You Measure Up To The Changing Business Model," The Indiana Continuing Legal Education Forum 2005 Author/Presenter
"Overview of the Changing Platform for Reorganizing And Restructuring Business in Bankruptcy Cases," The Indiana Business Symposium sponsored by the Indiana CPA Society 2005 Author/Presenter
"Bankruptcy From a Creditors Point of View," Indiana Business Symposium, Indiana CPA Society 2004 Author/Presenter
"Filing Tax Returns and Disposing of Mortgaged Property to Satisfy Debt," The Indiana Continuing Legal Education Forum, Annual Bankruptcy Seminar 2002 Author/Presenter
"Forensic Accounting: Work with Bankrupt and Turnaround Companies," Indiana CPA Society 2002 Author/Presenter
"Early Warning Signals of Trouble Ahead," Indiana Family Business Forum by The Johnson Center for Entrepreneurship and Innovation 2001 Author/Presenter
"Recognizing and Understanding Troubled Credit Risk," Risk Management Association, Central Indiana Chapter 2001 Author/Presenter
"Tax Issues Effecting Bankruptcy and Workouts," The Indiana Continuing Legal Education Forum, Annual Bankruptcy Seminar 2000 Author/Presenter
"Symptoms and Early Warning Signals, Ratio Analysis and Detection by the Numbers," Indiana University 1992, 93, 95-96 Author/Presenter


Certified Insolvency and Restructuring Advisor, (1992)
Certified in Financial Forensics by the AICPA,