Martin Roy

Martin is a partner in the Audit Advisory Services group of Deloitte LLP in Toronto. Prior to joining Deloitte about 10 years ago, he worked six years at a large Canadian financial institution mostly in accounting policy but also in capital management. He has more than 25 years of experience in accounting and financial reporting comprised of his most recent work and before that, working for an international accounting firm where he spent the last three years in the firm’s national accounting advisory group.

His expertise lies more specifically with the accounting for leases, consolidation and structured entities, joint arrangements, securitizations and financial instruments more broadly under International Financial Reporting Standards (IFRS), U.S. generally accepted accounting principles (GAAP) as well as accounting standards for private enterprises (ASPE). His clients operate in several industries and more particularly, the financial services, resources, retail and real estate industries.