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Martin Nay, Member of Senior Management, Head of Auditing, Partner

Martin Nay

Member of Senior Management, Head of Auditing, Partner


Martin Nay has been a Partner at BDO and a Member of Senior Management. He is the Head of the Auditing division. 

He has been in charge of auditing departments in Zurich and in Wil (Canton St. Gallen). In this capacity, he specialised in medium-sized to large enterprises, and particularly in international audit and advisory mandates.

He has particular expertise in dealing with clients who use a more advanced accounting standard such as Swiss GAAP FER or an international one, for example IFRS. He is a member of BDO Switzerland’s competence center for international accounting. The fields in which he specialises include auditing and advisory mandates relating to set-ups, capital increases and reductions, mergers, demergers, and the reconstruction and restructuring and liquidation of group and individual companies. He handles financial due diligence for M&A transactions, and has in-depth experience of leading mandates and projects in the financial reporting of Initial Public Offerings.

Martin Nay started out in insurance and graduated as a Certified Business Economist HWV (now Certified Business Economist FH) from the University of Applied Sciences in Zurich (now in Winterthur) in 1988. From 1988 to 1994, he trained as a certified accountant (for some of the time with «Big 4» firms) and also spent some time learning English in the countries where it is spoken. 

With effect from 1 July 2008 he took charge of the Auditing division at BDO and at the same time joined its Senior Management. In his new role, he is responsible, among other things, for the conception and development of a variety of audit products (limited audit, dual mandates, regular audit, internal audit systems, and risk management). He is also a client partner in immediate charge of larger audit mandates.

Martin Nay is a member of the auditing committee of the Swiss Institute of Accountants and an audit specialist and lecturer at the Swiss Accountants’ Academy. He addresses seminars run by a variety of educational and training organisations.