David joined the Fuller Landau team in 1990. He started as a co-op student and became a full time team member upon graduating from the University of Waterloo in 1992. During his time with the firm, David has worked with clients in a variety of industries, providing assurance services along with audit related tax advice. Over the years, he has developed a substantial understanding of and connection with the film and entertainment industry, importers and exporters, manufacturers, and a broad array of professional service firms.

“We specialize in working with mid-market companies. That means our clients receive the attention they deserve. They are our top priority. Each client team is partner-led and carefully cast ensuring our clients get the expert advice they need, when they need it.”

Academic Achievements, Memberships and Professional Designations

  • Bachelor of Mathematics, University of Waterloo (1992)
  • Member, Ontario Institute of Chartered Accountants


  • Phantom Stock Plans”, (Raison d’Etre, Spring 2008)
  • “Further Down the Road: The IFRS Canadian Experience”, (Practical Accountant, November 2008)

David D’Cruz

CPA, CA Partner, Audit and Accounting 416-645-6538 ddcruz@fullerllp.com

Practice Areas

  • Audit and Accounting


  • Manufacturing and Distribution
  • Real Estate and Construction
  • Information Technology
  • Professional Service Firms
  • Food and Beverage
  • Entertainment and Communications

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Fuller Insights

Toronto Audit Firm Answers: How Do I Know What Level of Assurance is Needed?

David D'Cruz • November 15, 2018

There are three basic types of assurance engagement for year-end financial statements: the Notice to Reader (NTR), the Review, and the Audit, each of which vary in terms of cost, thoroughness, and level of assurance. So for what sort of engagement should you ask your Toronto audit firm? To help you understand the three levels

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Expanding Your Small Business? 5 Tips for Consideration

David D'Cruz • September 25, 2017

One of the great benefits of owning a small business is reaping the rewards of its growth, over time. Expansion can be exciting, but it’s important not to get too carried away with your growth plans. After all, expansion often represents a significant investment of your time, money, and effort. Like any investment, there are

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Audit Services: A Potential Wealth of Ideas For Your Business

David D'Cruz • November 21, 2016

It’s a common misperception that audit services are just a commodity – a compliance requirement that offers little to no practical value to the actual success of a business. On the contrary, a thorough and well-executed audit of your financial statements can, in fact, help you increase the net worth and overall efficiency of your

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