Nick Panou is a Risk Assurance Services partner working in the PricewaterhouseCoopers LLP Toronto office. He leads the Third Party Assurance group for PwC Canada, which encompasses the delivery of SOC1, SOC2 and other testing of controls and controls assurance deliverables. He is a past member of the Canadian AASB 3416 (SOC1) Taskforce and a panelist for the IAASB Emerging Forms of External Reporting. Nick is also a methodology leader for the Risk Assurance Services group nationally, and supports teams and clients on risk matters.