Naomi Thornton

Director |Forensic | Dispute Advisory

KPMG in the UK

Naomi’s focuses exclusively on post-acquisition disputes, whether acting for one of the parties to the dispute, or where KPMG is appointed to carry out an expert determination of the disputed matters.

Naomi has over 20 years of mergers and acquisition (M&A) transaction advisory experience.  She has in-depth experience of all stages of the completion accounts/earn-out process, from pre-deal structuring and negotiating the mechanisms for inclusion in the SPA, to drafting submissions on behalf of clients involved in a formal dispute.  Naomi has advised clients on completion accounts, earn-out, and locked box mechanisms on more than 700 transactions, across all major sectors, in particular energy and natural resources, media and telecommunications, consumer goods, property, and retail. These have included share sales, complex carve-outs, and numerous deals covering multiple jurisdictions.

Naomi is an experienced presenter, and over the last two decades has delivered training on the above topics to many hundreds of clients, lawyers, and KPMG colleagues.  

  • National Markets
  • MA in English from the University of Aberdeen

  • Fellow of the Institute of Chartered Accountants in England and Wales