Michael A. Pesce
Managing Director

US GAAP/IFRS, Forensic Accounting & Investigations, Tax Controversy, & Valuation

Michael A. Pesce is a Managing Director at Ankura based in New York. Mike performs accounting and valuation work in complex civil litigation, tax controversies, and in regulatory investigations. This type of work includes accounting analyses under US GAAP and IFRS, forensic investigation, business and asset level valuation, damage analyses, and solvency/ability-to-pay analyses.

  • Experience

    In this capacity, Mike has responded to third party inquiries and has supported testifying experts in all phases of expert witness opinions and testimony. He has presented findings before audit and special committees, boards of directors, and regulatory authorities. His experience includes engagements related to contract claims, tax controversies, securities litigation, internal investigations, and SEC and DOJ investigations.

    Prior to Ankura, Mike was with a Big 4 public accounting firm where he was responsible for leading financial statement audits and conducting M&A due diligence for public and private entities across a number of industries.

    Mike’s professional experience includes:

    • Complex Federal Income Tax Litigation: Provided analysis of tax regulations and damage calculations.
    • Solvency and Ability-to-Pay analysis: Provided analysis regarding valuation and damage analysis.
    • Regulatory Investigation: Provided analysis regarding the application of US GAAP, IFRS, including ASC 820 and IFRS 13.
    • Shareholder Litigation in Merger: Provided analysis regarding the application of IFRS including valuation standards in shareholder litigation of large financial services institutions.
    • Damage Analysis in Complex Civil Litigation: Provided analysis regarding damages assessed for media companies in antitrust litigation.
    • Valuation and Damage Analysis in Post-Acquisition Disputes: Provided analysis regarding the application of US GAAP and related valuation standards in assessing the financial performance of businesses pre and post-acquisition.