Gareth Lake | Corporate Finance and Restructuring | Kroll

Gareth Lake

Managing Director, Global Head of Technical Accounting

Gareth is a Managing Director and Global Head of Kroll’s Technical Accounting practice, based in New York.

Gareth is recognized for providing market-leading independent, practical and commercial-focused technical accounting advice across the deal life continuum.

Gareth has over a decade of experience providing transaction accounting expertise across a variety of projects to support a range of corporate transactions, including M&A, joint venture arrangements and chapter 11 bankruptcy fresh start reporting.

Gareth leads technical accounting and structuring advice on financial buy-side and vendor due diligence engagements across most industries and geographies.

Gareth specializes in the commercial application of technical accounting requirements, including the adoption of new accounting standards, post transaction business combination support, GAAP framework comparisons, complex debt and equity assessment, stock compensation and provides expert on-call technical support under both US GAAP and IFRS.

Gareth has delivered hundreds of business combination engagements under IFRS and US GAAP. He has helped clients navigate complexities introduced with purchase accounting, including multiple entity pushdown (ASC 805), accounting framework alignment (GAAP conversion), general ledger set up and drafting supporting technical memorandums.

Recent Experience

  • Advised a $1.8bn global cloud communications and workstream collaboration business on the application of fresh start reporting upon emergence from Chapter 11 bankruptcy
  • Advised on the application of ASC 805 purchase accounting on a multi-billion-dollar private equity take private of a global listed engineering firm
  • Advised on a multi-billion-dollar acquisition of a household US retail store chain
  • Advised on complex debt and equity financing transactions of a NASDAQ listed entity including warrant amendments and the issuance of convertible debt
  • Support Private Equity platform companies with the financial reporting and technical accounting for add on acquisitions

Prior to joining Kroll, Gareth was in EY’s Financial Accounting Advisory Service group, where he specialized in transaction accounting and financial instruments. Prior to joining EY, Gareth worked in corporate finance and private equity.

Gareth holds a Bachelor of Business Science (finance and accounting) and is a registered Chartered Accountant.



Transaction Structuring and Accounting

Technical accounting expertise across the entire deal life cycle from designing deal structures during the diligence phase through to post deal integration and dispute services.

Transaction Advisory Services

Kroll’s Transaction Advisory Services platform offers corporate and financial investors with deep accounting and technical expertise, commercial knowledge, industry insight and seamless analytical services throughout the deal continuum.