Executive Profile

Brian L. Pauling, CPA, CGMA, CCEP, CDP, CFE is the Founder and Chief Executive Officer of Strategic Business Foundations.  He is an accomplished management consultant and finance professional with over 30 years of experience. Working in partnership with clients, he delivers exceptional personal and organizational development solutions in the areas of North American Electric Reliability Corporation (NERC) compliance, ethics and corporate compliance, internal controls and compliance risk assessments, accounting and financial reporting, performance optimization, leadership development and training, process improvement and reconstruction, and diversity.

Mr. Pauling specializes in defining operational challenges, creating and implementing strategic processes, establishing and enhancing compliance, performing audits, developing financial reporting, leveraging cross-functional relationships, maximizing financial performance and increasing operational effectiveness and efficiency. He is highly regarded for his successful leadership style, ability to build effective teams, coaching of employees, development of people and delivering critical mentorship. 

He has served in a variety of executive, management and consulting capacities utilizing his expertise to create, assess, and implement change across numerous industries and organizations, with a focus in the gas and electric utility industry.  Most notably, he has established top tier NERC and corporate compliance departments, implemented and assessed internal controls to identify and mitigate risks, established and implemented bankruptcy accounting and reporting protocols, managed regulatory processes and relationships, transformed financial close processes, implemented enhanced credit and collection initiatives to correct and exceed key performance indicators, assessed and established financial and operational metrics, managed internal and external  financial reporting (including Securities and Exchange Commission (SEC) reporting), led acquisition due diligence and system integration teams, and developed gas cost accounting mechanisms for the deregulation of the gas industry in Georgia. 

In addition to his work through Strategic Business Foundations, Mr. Pauling is a Senior Advisor for Filsinger Energy Partners, a Senior Operations Compliance Consultant for Archer Energy Solutions, and a NERC Compliance Consultant and Subject Matter Expert for Strive Consulting.

He is the former President and Chief Executive Officer for 100 Black Men of America, Inc., an international mentoring organization, where he executed the strategic vision, led the day-to-day management of the organization, implemented financial and operational enhancements, and coordinated activities for nearly 100 chapters in the United States, England and the Caribbean.

He graduated magna cum laude with a Bachelor of Science Degree in Accounting from Hampton University in Hampton, Virginia and completed summer studies at Sophia University in Tokyo, Japan.

Mr. Pauling is a Certified Public Accountant, Chartered Global Management Accountant, Certified Compliance and Ethics Professional, Certified Diversity Professional, Certified Fraud Examiner, GA Partnership for Educational Excellence – Education Policy Fellow, and author of the book The Recruit: Life Lessons. He has chaired numerous Boards and continues to serve on several in various capacities.