He specializes in the areas of: damage quantification, costing, and accounting investigations. He has testified before the International Chamber of Commerce in Paris, the Ontario Superior Court of Justice, and the Copyright Board of Canada. Prior to establishing P. Macaulay& Associates Inc. in 1998, he spent nine years in the litigation support group at Deloitte providing litigation support across a broad range of industries and countries. He is both a Chartered Professional Accountant (Canada) and a Certified Public Accountant (U.S.).