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      Since joining KPMG in 1994, Michael Nayer has enjoyed working for clients. Their areas of activity are diverse—ranging from consulting and auditing to expert opinions. Michael Nayer has particular experience in the initial preparation or audit of single and consolidated financial statements, carve-outs, audits of associations, social insurance institutions, and public entities, as well as in the implementation of compliance management systems, forensic investigations, establishment of internal audits, execution of EU financial controls, due diligence assignments, M&A transactions, private equity, takeover procedures, and restructuring projects.

      As a member of the Expert Senate for Business Administration of the Chamber of Tax Advisors and Auditors (KSW), Michael Nayer is committed to advancing professional work within the profession. Michael Nayer is also the author of various specialist publications.

      1. Areas of expertise
        • Audits of annual financial statements according to UGB and IFRS – Special issues of consolidated financial statements
        • Due diligence, takeover procedures
        • Restructuring
        • Risk management and internal control systems, compliance, forensics, and expert opinions
        • EU financial controls
      2. Education & qualification
        • Auditor
        • Tax advisor
        • Generally sworn and court-certified expert
      3. Accreditations
        • Member of the Expert Senate for Business Administration of the Chamber of Tax Advisors and Auditors (KSW)

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