Paul Naberezny

Paul has served as expert witness in matters involving auditor liability and malpractice and assisted external counsel in numerous matters involving regulatory (SEC and PCAOB) enforcement actions taken against audit firms or partners. He has also assisted audit firms in enhancing systems of quality management, including root cause analysis and remediation. He has guided counsel on accounting and auditing aspects related to a purchase price dispute involving large U.S. public companies and worked with a foreign audit regulator to develop and implement its audit oversight program, including executing inspections of audits under International Financial Reporting Standards (IFRS) and International Auditing Standards (IAS).

Before joining Ankura, Paul was an inspections leader at the Division of Registration and Inspections of the PCAOB. There, he executed the domestic and international inspections of banks and other issuers of the six largest global accounting firms, which included the review of complex areas such as the allowance for loan losses and modeled financial instruments to assess compliance with GAAP, GAAS, and IFRS. In addition, he served in various roles related to fair value, quality control, and report writing.

Before joining the PCAOB, Paul was an audit manager with a Big 4 accounting firm. In this role, he led audit engagements for large, publicly held companies. His client portfolio consisted of professional services, agriculture, retail, equipment rental, and telecommunication companies.