Martin Roy

Martin is a partner in Toronto’s Accounting & Transaction Advisory (ATA) platform within the Audit Advisory Services group of Deloitte. He is also a member of the Canada-wide team of experts on IFRS and complex accounting matters. Prior to joining Deloitte 10 years ago, he spent six years working for a large Canadian financial institution, primarily in the area of accounting policies and capital management. In all, he has more than 25 years of experience in accounting and financial reporting.

Martin’s expertise covers several areas, specifically leases, consolidation (including structured entities), joint arrangements, securitization and, more generally, financial instruments including products structured according to IFRS, APSE and U.S. generally accepted accounting principles (GAAP). His clients operate in several industries, including financial services and real estate.

As a member of Deloitte’s Canada-wide team of experts on IFRS and complex accounting matters, Martin serves as a technical resource for the firm’s Centre of Excellence for matters such as consultations and writing the firm’s response to exposure drafts issued by the IASB and the AcSB. He also plays a major role within the firm in training professionals, and he is frequently invited to speak on accounting topics at conferences.


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