FacultyFaculty/Author Profile
Patricia A. Etzold

Patricia A. Etzold

Partner, Advisory Forensic Services
New York, NY, USA

Patricia A. Etzold is a Forensic Services Partner in PricewaterhouseCoopers LLP's International Investigation and Litigation practice in New York.  She provides specialized advisory services to boards of directors, audit committees, and internal and external counsel of multi-national companies. She specializes in complex investigations and litigation support to in-house and outside counsel. She has assisted the Department of Justice in their prosecution of certain matters and has assisted companies' counsel respond to informal and formal Securities and Exchange Commission and Department of Justice inquiries.

Some of her representative engagements include:

  • Litigation consulting for the defense of former CEO and CFO related to accounting improprieties alleged to have occurred at a consumer product company.
  • Financial fraud investigation of a manufacturer and marketer of ready to drink cocktails, non-alcoholic cocktail mixers and fruit drinks. Allegations investigated included overstated revenues and assets through the use of bill and hold and fictitious inventory schemes.
  • International financial fraud investigation of a food retail company. Investigation entailed analyses at over 20 of its global operating companies including the Company's foreign headquarters. Additionally, provided litigation support related to prosecution of certain company executives.
  • Litigation support for state cases filed against a pharmaceutical company related to allegations of improper influence to gain positions on formularies for its drugs.
  • Forensic investigation into alleged accounting irregularities at the US subsidiary of a Japanese beauty salon furnishing and equipment manufacturer.
  • Forensic investigation into alleged embezzlement via the payroll system of an international professional services firm.
  • Litigation consulting and analysis for the defense of an investment bank CEO and Chairman  related to alleged  insider trading.
  • Litigation consulting for auditing malpractice matter to defend both class action and state filed cases.

Ms. Etzold brings over 30 years of accounting and global business experience to her clients and is a regular speaker on forensic financial investigative and remedial topics. She serves as Chairman of the AICPA Judiciary Sub-Committee and is a member of the National Judicial College faculty. In 2012, Ms. Etzold received Consulting magazine’s “Women Leaders in Consulting” award for her outstanding achievements in client service. She leads the Securities Litigation team at PricewaterhouseCoopers LLP and is co-editor of the Firm's annual Study. She is a Certified Public Accountant in New York and New Jersey and is certified in financial forensics by the American Institute of Certified Public Accountants (AICPA). Ms. Etzold is also a current member of the Board of Trustees at Bloomfield College in Bloomfield, NJ.


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