Scott A. Bandura, CA, CPA, LPA

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Specialty

GAAP
IFRS

Experience

Audit and Assurance
Oil and Gas

Education

University of Waterloo

Scott is a partner in the Assurance group of PwC Canada working in the Calgary office. He has significant technical experience in Canadian GAAP, International Financial Reporting Standards (IFRS) and US GAAP.

Scott began working in PwC Calgary’s office in 2009 and was admitted into the partnership in 2010. While working in Calgary, Scott has focused on all aspects of IFRS for oil and gas companies and has been integral to developing PwC’s position on various accounting matters related to the oil and gas sector and income trusts. He has written several discussion papers within the oil and gas industry and at the CICA IFRS Discussion Group.

Before joining the Calgary office, Scott worked for two years as part of PwC’s Global Accounting Consulting Services Central Team (GACS) in London, England. His role was to review financial statements for PwC clients around the world to help ensure the consistency in application of IFRS globally. As part of his role, Scott observed International Accounting Standards Board (IASB) meetings, discussed topics with IASB staff and assisted in drafting comment letters setting out PwC’s position to IASB and International Financing Reporting Interpretations Committee exposure drafts.

Before working in the UK, Scott worked in PwC’s national Risk & Quality department in Toronto. He was responsible for consulting on complex technical accounting issues under Canadian GAAP and US GAAP, including financial instruments, leasing, variable interest entities, hedging, and foreign currency. In addition, Scott was one of the primary authors of PwC Canada’s financial instruments training.

Scott is a member of the global IAS 39 Energy Committee, Global IFRS Financial Instruments Topic Team and is also a member (and secretary) of the Global IFRS Corporate Treasury Technical Committee and hedging committee. He is also a contributor and reviewer of PwC’s Global IFRS Manual of Accounting, which sets out PwC’s position on the application of IFRS and is available to PwC team members and clients throughout the world.

Scott received both his BMath and MAcc from the University of Waterloo. He is also a Chartered Accountant, Certified Public Accountant (Illinois) and a Licensed Public Accountant (Ontario).