Stewart McCulloch
Special Counsel, PwC New Zealand
A former partner with PwC in Auckland and Wellington, from 1 January 2015 Stewart became PwC NZ's first General Counsel serving as the Firm's chief legal officer, advising management and the Board on a wide range of issues. Stewart established and led the Firm's Office of the General Counsel, which is charged with providing legal advice to the Firm and its partners and staff. From 2025, Stewart now acts as Special Counsel focussed on strategic legal support for the CEO and the Board.
Prior to becoming General Counsel, he spent 19 years as a tax partner in Auckland and Wellington dealing with international advisory work across a range of industries, including financial services, manufacturing and the telecommunications sector. He was regularly involved in merger, acquisition and restructuring projects, and investments with implications across multiple jurisdictions.
Stewart is one of a few Fellow Chartered Accountants in New Zealand to hold a Master's degree in Law with first class honours.
