Gareth Lake | Corporate Finance and Restructuring | Kroll

Gareth is a Managing Director and Global Head of Kroll’s Technical Accounting practice in New York, recognized for delivering market-leading, independent, and commercial-focused accounting advice across the deal life continuum.

He is an expert technical accounting and transaction structuring expert with over a decade of experience advising on complex transactions. His expertise spans M&A, joint venture arrangements, and Chapter 11 bankruptcy fresh start reporting.

He is a trusted advisor specializing in technical accounting and transaction structuring, providing expert guidance on financial due diligence for both buy-side and vendor engagements across diverse industries and global markets.

With deep expertise in the commercial application of technical accounting standards, Gareth advises on complex matters such as GAAP framework assessments, business combination support, debt and equity financings, stock-based compensation, and the adoption of new accounting standards. He delivers strategic, on-call technical support under both US GAAP and IFRS, ensuring compliance and optimizing financial outcomes.

Having delivered hundreds of business combination engagements, he helps clients navigate the complexities of purchase accounting, including multiple entity pushdown (ASC 805 / IFRS 3), GAAP conversions and the preparation of technical memorandums. He works seamlessly with Kroll’s market leading valuation practice regularly delivering integrated solutions to clients. 

Recent experience

  • Fresh Start Reporting: Advised a $1.8 billion global cloud communications and workstream collaboration company on the application of fresh start reporting following its emergence from Chapter 11 bankruptcy.
  • PE Take-Private Transaction: Provided ASC 805 purchase accounting guidance for a multi-billion-dollar private equity acquisition of a global publicly traded engineering firm.
  • Retail Sector Acquisition: Advised on the ASC 805 technical accounting aspects for a multi-billion-dollar acquisition of a leading U.S. retail chain.
  • Complex Debt & Equity Transactions: Supported a NASDAQ-listed company in assessing complex financing transactions, including warrant amendments and the issuance of convertible debt.
  • Private Equity Platform Company Support: Assisted several private equity platform companies with financial reporting and technical accounting for add-on acquisitions.

Prior to joining Kroll, Gareth advised in EY’s Financial Accounting Advisory Service group, where he specialized in transaction accounting and financial instruments. Before 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.



Corporate Finance and Restructuring

M&A advisory, restructuring and insolvency, debt advisory, strategic alternatives, transaction diligence and independent financial opinions.

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.


Fresh Start Accounting

Valuation and accounting advice to assist companies in successfully emerging from bankruptcy.

Valuation Services

When companies require an objective and independent assessment of value, they look to Kroll.

Equity Capital Markets Advisory

Kroll is a leading independent financial advisor to companies seeking to access the public equity markets.


Derivative Valuation and Share-Based Compensation

Many securities issued in connection with share-based compensation or M&A transactions involve derivatives that require a valuation for financial reporting or tax purposes.

Strategic Value Advisory

Kroll helps clients enhance fundamental company value by optimizing their transaction, investment, growth and operational strategies.

Tax Services

Built upon the foundation of its renowned valuation business, Kroll's Tax Service practice follows a detailed and responsive approach to capturing value for clients.