Elevating quality, powering growth
At Unlimited Audit Advisory (UAA), we are committed to helping firms navigate today’s complex challenges. Whether you need to supplement your existing resources or outsource the majority of your needs, we’re here to support you. Let us work together to elevate your firm to the next level.
Trusted by real people:
Former General Counsel, Top 15 US Accounting Firm
Paul is the kind of expert that you want on your side in a complicated accounting case. He has experience, works hard, meets deadlines and communicates well. However, his most important qualities are his ability to distinguish between a strong position and a weak position and the confidence to provide…
Partner, AmLaw 200 Firm
Paul played a pivotal role as an outside subject matter expert in assisting me with a PCAOB Enforcement matter involving allegations of audit deficiencies and quality control violations at a large U.S. accounting firm. His expertise in evaluating audits and the firm’s quality control system was instrumental in building a strong defense for the firm and its audit partners.
Former Managing Director, Top 20 U.S. Accounting Firm
I had the pleasure of working with Paul during his tenure as a PCAOB inspection leader and more recently in his role as an outside consultant, providing technical expertise with the implementation of the new quality management standards at a top 20 U.S. accounting firm.
Chris Davis
Partner and Chair of Gray Reed’s Government Investigations and Compliance Practice Group
I engaged Paul to assist with an SEC enforcement matter involving the defense of audit work performed by partners at a major U.S. accounting firm. Paul quickly and effectively analyzed the relevant audit work papers, developing a well-reasoned position that he clearly communicated to me and the defense team. His deep knowledge of accounting and auditing standards was evident throughout the engagement, and I would not hesitate to rely on his experience for future matters requiring accounting or auditing expertise.
Former General Counsel, Top 15 US Accounting Firm
Paul is the kind of expert that you want on your side in a complicated accounting case. He has experience, works hard, meets deadlines and communicates well. However, his most important qualities are his ability to distinguish between a strong position and a weak position and the confidence to provide…
Partner, AmLaw 200 Firm
Paul played a pivotal role as an outside subject matter expert in assisting me with a PCAOB Enforcement matter involving allegations of audit deficiencies and quality control violations at a large U.S. accounting firm. His expertise in evaluating audits and the firm’s quality control system was instrumental in building a strong defense for the firm and its audit partners.
Former Managing Director, Top 20 U.S. Accounting Firm
I had the pleasure of working with Paul during his tenure as a PCAOB inspection leader and more recently in his role as an outside consultant, providing technical expertise with the implementation of the new quality management standards at a top 20 U.S. accounting firm.
Chris Davis
Partner and Chair of Gray Reed’s Government Investigations and Compliance Practice Group
I engaged Paul to assist with an SEC enforcement matter involving the defense of audit work performed by partners at a major U.S. accounting firm. Paul quickly and effectively analyzed the relevant audit work papers, developing a well-reasoned position that he clearly communicated to me and the defense team. His deep knowledge of accounting and auditing standards was evident throughout the engagement, and I would not hesitate to rely on his experience for future matters requiring accounting or auditing expertise.
Former General Counsel, Top 15 US Accounting Firm
Paul is the kind of expert that you want on your side in a complicated accounting case. He has experience, works hard, meets deadlines and communicates well. However, his most important qualities are his ability to distinguish between a strong position and a weak position and the confidence to provide…
Partner, AmLaw 200 Firm
Paul played a pivotal role as an outside subject matter expert in assisting me with a PCAOB Enforcement matter involving allegations of audit deficiencies and quality control violations at a large U.S. accounting firm. His expertise in evaluating audits and the firm’s quality control system was instrumental in building a strong defense for the firm and its audit partners.
Former Managing Director, Top 20 U.S. Accounting Firm
I had the pleasure of working with Paul during his tenure as a PCAOB inspection leader and more recently in his role as an outside consultant, providing technical expertise with the implementation of the new quality management standards at a top 20 U.S. accounting firm.
Chris Davis
Partner and Chair of Gray Reed’s Government Investigations and Compliance Practice Group
I engaged Paul to assist with an SEC enforcement matter involving the defense of audit work performed by partners at a major U.S. accounting firm. Paul quickly and effectively analyzed the relevant audit work papers, developing a well-reasoned position that he clearly communicated to me and the defense team. His deep knowledge of accounting and auditing standards was evident throughout the engagement, and I would not hesitate to rely on his experience for future matters requiring accounting or auditing expertise.
WHAT WE DO
Services
Access top-tier services to tackle challenges with confidence.
PCAOB Support
- Perform pre-inspection review of workpapers prior to PCAOB inspections.
- Respond to PCAOB queries, comment forms, and inspection reports.
- Perform root cause analyses and remediation action plans.
Litigation & enforcement
- Provide expert witness testimony on PCAOB and AICPA standards.
- Draft affirmative or rebuttal reports for litigation or regulatory matters.
- Work with third-party experts to develop defense arguments.
Independent consultant support
- Serve as an Independent Consultant (“IC”)/Monitor in response to SEC undertaking or PCAOB disciplinary order.
- Serve as an implementation consultant to a third-party IC/Monitor.
Quality control support
- Perform internal inspections and pre-issuance reviews.
- Assess and enhance current systems of quality control (“SOQC”), in compliance with PCAOB & AICPA standards.
- Develop or enhance audit methodologies, audit guidance, and practice aids.
Accounting & auditing support
- Evaluate and strengthen the audit approach, including risk assessment and audit response strategies.
- Review technical accounting memoranda, provide detailed feedback, and conduct additional research as needed.
Due-diligence support
- Provide firms and private equity groups with evaluations of target firms’ audit quality.
- Review the target firm’s workpapers and quality control system to assess compliance with professional standards.
- Highlight key areas firms or private equity groups can leverage during negotiations.
Addressing regulatory matters can be overwhelming, especially for firms without the resources of larger organizations. Partner with us to access premier audit, accounting, and regulatory expertise, and confidently tackle today’s challenges.
Paul Naberezny
Founder, senior managing director
Advantages
What Sets Us Apart?
Litigation & Enforcement Insights
Our litigation and regulatory enforcement experience informs everything we do; whether it’s responding to enforcement inquiries or PCAOB comment forms, executing remediation, or strengthening quality control systems.
Expert Witness Experience
We have experience serving as testifying expert witnesses (or supporting other experts) in matters involving auditor malpractice, auditing standards, and obligations under the AICPA Code of Professional Conduct.
Industry Expertise
We have broad industry experience, with a strong focus on the financial services sector—particularly in bank audits.
Technical Accounting Expertise
We bring deep technical accounting expertise to help you navigate complex issues with confidence. And if we don’t have the answer, we’ll leverage our network to connect you with the right resource.
Innovative Pricing
Our innovative pricing model is designed with your growth in mind. The more we work together, the more value you receive—offering high-quality services at a cost that scales with your needs.
Unlimited Pricing Model
More Hours, Bigger Savings
With our innovative Unlimited Pricing Model, we reward our partnership — the more hours you use each month, the more you save on all hours.
Tier I: Explorer
1-9 hours
If you use between 1 and 9 hours, all hours are billed at our standard rates.
Tier II: Collaborator
10-19 hours
Receive a 15% lower rate adjustment on all hours if you use between 10 and 19 hours.
Tier III: Advisor
20–39 hours
Receive a 20% lower rate adjustment on all hours if you use between 20 and 39 hours.
BEST VALUE
Tier IV: Partner
40+ hours
Receive a 25% lower rate adjustment on all hours if you use 40 hours or More.
TIERS APPLY AUTOMATICALLY AS YOU SPEND MORE HOURS
As soon as you reach a new tier, the adjusted rate applies to all hours you’ve used that month, not just the additional ones. No long-term commitments – just flexible, cost-effective consulting tailored to your needs.
Hear them
Real Client testimonials
See what our clients say about our expertise and impact
Former General Counsel, Top 15 US Accounting Firm
Paul is the kind of expert that you want on your side in a complicated accounting case. He has experience, works hard, meets deadlines and communicates well. However, his most important qualities are his ability to distinguish between a strong position and a weak position and the confidence to provide a frank assessment of the merits of the case.
Partner, AmLaw 200 Firm
"Paul played a pivotal role as an outside subject matter expert in assisting me with a PCAOB Enforcement matter involving allegations of audit deficiencies and quality control violations at a large U.S. accounting firm. His expertise in evaluating audits and the firm’s quality control system was instrumental in building a strong defense for the firm and its audit partners. Paul’s exceptional technical proficiency in accounting and auditing standards, combined with his collaborative approach, made a challenging process far more manageable. I highly recommend Paul to attorneys seeking a skilled and knowledgeable expert in auditing and accounting."
Former General Counsel, Top 15 US Accounting Firm
Paul is the kind of expert that you want on your side in a complicated accounting case. He has experience, works hard, meets deadlines and communicates well. However, his most important qualities are his ability to distinguish between a strong position and a weak position and the confidence to provide a frank assessment of the merits of the case.
Partner, AmLaw 200 Firm
"Paul played a pivotal role as an outside subject matter expert in assisting me with a PCAOB Enforcement matter involving allegations of audit deficiencies and quality control violations at a large U.S. accounting firm. His expertise in evaluating audits and the firm’s quality control system was instrumental in building a strong defense for the firm and its audit partners. Paul’s exceptional technical proficiency in accounting and auditing standards, combined with his collaborative approach, made a challenging process far more manageable. I highly recommend Paul to attorneys seeking a skilled and knowledgeable expert in auditing and accounting."
Former Managing Director, Top 20 U.S. Accounting Firm / Former Associate Director, PCAOB
“I had the pleasure of working with Paul during his tenure as a PCAOB inspection leader and more recently in his role as an outside consultant, providing technical expertise with the implementation of the new quality management standards at a top 20 U.S. accounting firm. I was impressed by Paul’s exceptional professionalism, his talent to excel when taking on new challenges and his commitment to being at the forefront of his profession. His attention to detail, strategic thinking, and problem-solving abilities has been invaluable. "
How we work
Step-By-Step Process
We use a standardized and transparent processes designed to exceed your expectations
Portfolio
Case studies
Discover our portfolio
- Expert Witness
- Civil Litigation
Providing Expert Witness Defense for a U.S. Accounting Firm
Paul served as an expert witness in a civil lawsuit defending a U.S. accounting firm. The case centered on auditor responsibilities under the AICPA Code of Professional Conduct and other professional standards with respec to attest services perfomred by a US accounting firm. Paul effectively led the expert witness team, provided deposition testimony, and guided the development of both affirmative and rebuttal expert reports.
Through his strategic leadership and deep technical expertise, Paul showcased his ability to develop persuasive arguments and articulate them during testimony. The client remains engaged in settlement negotiations and anticipates a favorable resolution
- Expert Witness
- Civil Litigation
- Audit Advisory
- Audit File Reviews
- Independent Consultant
Helping Firm Address Audit Deficiencies and Prevent PCAOB Enforcement Action
Paul played a pivotal role in addressing PCAOB enforcement inquiries with respect to certain audits of a Top 20 US accounting Firm. Paul conducted a comprehensive review of the affected audit workpapers, identified potential audit deficiencies, and formulated recommendations to address the identified deficiencies. His assessment was reviewed by the PCAOB that recommended the firm engage an independent consultant to oversee its remedial measures, instead of pursuing enforcement action.
Recognizing Paul’s expertise, the firm subsequently selected his organization as its independent monitor, a decision approved by the PCAOB. Subsequently, Paul’s firm successfully fulfilled its monitoring responsibilities, ensuring the firm implemented effective corrective actions and successfuly addressed PCAOB requirements and expectations as outlined in the PCAOB Order.
- Audit Advisory
- Audit File Reviews
- Independent Consultant
- Audit Advisory
- System of Quality Control
Identifying Gaps and Recommending Action Steps to Improve Firm's Systems of Quality Control
Paul conducted a comprehensive evaluation of a Top 20 U.S. accounting firm’s system of quality control to assess firm’s readiness with respect to emerging quality control standards. Collaborating with colleagues, Paul conducted multiple interviews and walkthroughs with firm leaders and process owners. As part of this work, he identified critical gaps in the firm’s existing framework and recommended actionable steps to address these deficiencies. The results of his analysis and recommendations were communicated to firm leadership.
In line with the risk assessment process under the new quality control standards, Paul also identified key quality objectives, identified related quality risks, and suggested controls (responses) to address such risks. His guidance provided the firm with a robust roadmap for aligning its processes with the updated requirements, positioning the firm to meet compliance standards and strengthen its overall system of quality control.
- Audit Advisory
- System of Quality Control
- SEC Enforcement
Addressing Independence Impairment Breaches for a Top 50 U.S. Accounting Firm
Paul worked alongside external counsel to assist a Top 50 U.S. accounting firm in addressing an independence impairment breach related to partner rotation. He identified the root causes underlying the breach, advised on appropriate remedial steps, including assessing self-reporting considerations. Paul designed enhancements to the firm’s policies and procedures to prevent similar breaches in the future, which the firm implemented. His strategic guidance contributed to a successful resolution of the breach.
- SEC Enforcement
- PCAOB Enforcement
Assiting Top 70 U.S. Accounting Firm with PCAOB Enforcement Involving Multiple Partners and Audits
Paul worked with external counsel to assist a Top 70 U.S. accounting firm in responding to PCAOB enforcement inquiries alleging audit deficiencies (including reocurring deficiencies) and system of quality control failures with respect to the firm and multiple audit partners. Paul analyzed the affected audits, the firm’s policies and procedures, and developed arguments to defend the firm and partners. Paul was the lead consultant to prepare all partners and firm QC representatives witnesses for depositions, and supported counsel in negotiating settlement terms with the regulator.
While the regulator imposed certain sanctions, the firm successfully negotiated reduced fines, achieved favorable changes to the final PCAOB order, and excluded one partner from any sanctions altogether. Paul’s strategic guidance played an integral role in achieving this favorable resolution.
- PCAOB Enforcement
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Supporting Firms is Our Specialty — Contact Us Today
At UAA, we are committed to helping firms navigate today’s complex challenges. Whether youneed to supplement your existing resources or outsource the majority of your needs, we’re here to support you. Let us work together to elevate your firm to the next level.
Frequently asked questions
Got any questions?
Still have questions? Reach out to us—we’re here to provide the answers you need.
What experience does Unlimited Audit have in providing its services?
We bring deep expertise across all the services we offer. Paul, our founder, is a former Big 4 Manager, PCAOB Inspections Leader, and Managing Director at a Forbes Top 500 consulting firm, with over 22 years of experience in auditing and accounting. He has served as a testifying expert witness and independent monitor, with significant experience in matters involving the PCAOB and auditor malpractice. Check out our case studies and testimonials — and feel free to contact us for full qualifications and bios.
How do we know Unlimited Audit will perform quality work?
Our work is built on a foundation of trust, integrity, and proven results. We encourage you to review our client testimonials and case studies, which reflect the quality of service we consistently deliver. References are also available upon request. And for added peace of mind, we offer the first 4 hours of service free for new clients — so you can experience the value we bring with no risk. [Mykyta – should I highlight this incentive somewhere else on the website or is having it here in the Q&A sufficient?
Does Unlimited Audit have industry-specific experience?
Yes. We have auditing experience across a range of industries, with a strong focus on banking. Paul served as an Inspection Leader in the PCAOB’s Banking Inspection Group and has continued advising on bank audits as a consultant. His expertise includes auditing the allowance for loan losses and financial instruments.
I have more questions about the Unlimited Pricing Model. How does it work exactly?
Our pricing model is quite simple yet innovative in the consulting industry. In essence, the more hours you use in a given month, the lower your billing rate becomes. You start receiving a reduced rate when you use 10 hours or more (i.e., you receive a 15% reduced rate on all hours if you use between 10 and 19 hours). If you use 20 hours, you pay an even lower rate (i.e., you receive a 20% reduced rate on all hours in that month). If you use 40 hours or more, you pay an even lower rate on all hours in that month (i.e., you receive a 25% reduced rate on all hours in that month). More question? Please contact us!
Are all services eligible under the Unlimited Pricing Model?
Yes, all services qualify, except when we serve as a testifying expert witness or an independent monitor. In those cases, all hours are billed at standard rates.
Does Unlimited Audit have employees?
We don’t have full-time employees. However, we collaborate with trusted affiliates when additional resources or specialized expertise are needed.