Sarah E. MacGregor, CPA, CA.IFA, CFE

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Investigations & Forensic Services


University of Waterloo

Sarah MacGregor is a Partner in PwC’s Forensic Services group in Toronto, Canada. She specializes in providing forensic and accounting services to a diverse client base ranging from private companies to large public multi-national corporations.

Sarah investigates matters involving fraud and suspicious circumstances and provides trusted advice to clients on fraud limitation and loss prevention policies. She has conducted numerous assignments related to allegations of management and employee fraud, Foreign Corrupt Practices Act (FCPA) and Corruption of Foreign Public Officials Act (CFPOA) investigations and compliance reviews, source and use of funds analyses and has assisted clients in implementing effective anti-fraud regimes. Sarah’s experience covers a variety of industries including mining, financial services, public sector, manufacturing, entertainment, real estate, health care and not for profit.

Sarah holds a Bachelor of Arts and Masters of Accounting from the University of Waterloo. She is also a Chartered Professional Accountant specializing in Investigative and Forensic Accounting (CPA, CA.IFA) and a Certified Fraud Examiner (CFE).

Recent transactions:

  • Provided Anti-Bribery and Corruption investigative and remediation services on behalf of the Board of Directors of a Canadian public company. Worked with law enforcement and regulatory agencies.
  • Provided fraud and misappropriation investigative services to a public company in the financial services sector related to allegations of employee fraud through the underwriting of fictitious loans.
  • Provided forensic accounting services to a public company in the exploration industry in relation to an agreement with a third party.