Paua is one of my favorites - nothing tastes like it.
Here is a simple but amazing recipie.
You will need a diving mate to spare you a couple - as it is way to expensive to buy.
2 egg whites
3 tablespoons flour
Salt and Pepper
2 tablespoons oil
25 grams butter
Mince the paua, or chop very finely (generally use - the old food processor - not your flash new one!). Beat the egg whites until they hold soft peaks Sift flour, and fold into egg whites. Lightly mix in the minced paua. Season with salt and pepper. Heat oil and butter in frying pan. Place spoon fulls of the mixture in the hot oil and butter. Cook until golden on both sides. Serve hot!