If you made any changes in Pure these will be visible here soon.

Personal profile

Research interests

Raul is a Lecturer at CDU’s Asia Pacific College of Business and Law specialising in Auditing and Assurance. His research interests include auditor professional judgement, ethics, artificial intelligence, machine learning and risk assessment process in the areas of auditing and accounting in general.

Bio: Raul holds double-degree course Bachelor of Science in Accountancy and in Business Administration major in Finance & Management Accounting (Hons) and passed the National Certified Public Accountant (CPA) Board Exam in the Philippines in 2002. He completed his Graduate Diploma in Chartered Accounting and CA Program with the Chartered Accountants in Australia and New Zealand (CA ANZ) and became a CA member in April 2011.

Public Practice: Prior to joining CDU, Raul worked in the accounting public practice sector since 2002. He has over 20 years' experience and expertise in the specialised areas of Auditing, Assurance, and Business Advisory Services in Australia and overseas. He was a Senior Manager in the Audit and Advisory Business Services Department of Merit Partners Chartered Accountants (former EY Darwin, Australia) conducting statutory and non-statutory external audit, internal audit, SMSFs, compliance audit, internal control review, corporate governance, and financial reporting. Raul was a Registered Auditor of the Australian National Audit Office (ANAO) and the Northern Territory Auditor’s General Office (NTAGO) from 2006 to 2016. He serves as a Committee Member of the Northern Territory Chartered Accountants (NTCA) panel, the advisory group chosen to represent the CA members in the Northern Territory.

Academia: Currently, Raul is a lecturer and unit coordinator of Auditing and Assurance units. He has also lectured in Financial Reporting (International Accounting Standards and Australian Accounting Standards), Management Accounting, and Taxation (Philippines and Australia). In addition, Raul is the Lead Project Manager of CDU Free Tax Clinic, funded by the Australian Taxation Office (ATO), the program aims to assist unrepresented taxpayers in meeting and complying with their tax affairs. The Tax Clinic has assisted more than 600 individual clients and over 120 micro and small business entities since its founding year in 2019. Raul has also served as the Course Coordinator for the Bachelor of Accounting from 2018 to 2021.

External positions

Committee Member NT, Chartered Accountants in Australia and New Zealand

1 Jul 2015 → …


Dive into the research topics where Raul David is active. These topic labels come from the works of this person. Together they form a unique fingerprint.
  • 1 Similar Profiles


Recent external collaboration on country/territory level. Dive into details by clicking on the dots or