Pascale Gaudreault is a Chartered Professional Accountant, Chartered Business Valuator and Certified in Financial Forensics with 20 years’ experience in the field of forensic accounting. After working for four years as a senior accountant at the Autorité des marchés financiers (formerly the Commission des valeurs mobilières du Québec), Pascale joined Richter in 2001 and is now a partner of the firm.
Pascale has led a number of major financial fraud investigations, including that of Norshield Financial Group. She carries out public accounting engagements requiring investigations into non-compliance with laws, regulations or contracts, as well as investigations of fraud and other irregularities. Pascale determines the economic substance and effects of specific transactions and summarizes the information in a precise, well-organized and efficient manner.
Pascale played an active role in many cases of commercial disputes involving complex financial situations, particularly in engagements requiring her to calculate loss of earnings or financial damage in cases involving a breach of contract, professional or other forms of misconduct, abuse, physical injury, or fraud. She has also valued ownership interests or tangible and intangible assets, particularly in connection with marital disputes.
She has participated in the preparation of approximately one hundred expert reports and, on more than 10 occasions testified, as a forensic accounting expert or as a business valuation expert before the Superior Court of Quebec, arbitration courts and the Tax Court of Canada.
Fields of expertise
- Lost profit quantification re: breach of contract
- Lost opportunity
- Business owner’s notional income calculation
- Personal injury damages
- Accountant negligence compensation
- Financial statement irregularities
- Construction cost overruns or losses
- Class actions
- Ponzi scheme
- Employee fraud investigation
- Investigation on business vs personal expenses
- American Institute of Certified Public Accountants, Certified in Financial Forensics (2015)
- Canadian Institute of Chartered Business Valuators (2005)
- Graduate Diploma in Finance, Université du Québec à Montréal (2002)
- Ordre des comptables professionnels agréés du Québec (1997)
- Certificate in Accounting, Université du Québec à Montréal (1996)
- B.Com. (with Distinction) Finance and Accounting, McGill University (1994)