The partners
Two careers, one school.
The firm's partners trained in the international audit firms before building Natray. Their specialisms complement one another rather than overlap.
Martial Kpochan
President, founding partner
Qualifications
- Diplôme d'expertise comptable — French chartered accountancy qualification
- Diplôme d'études supérieures comptables et financières — ESC Rouen, master's level
- Certificate in Auditing and Financial Controls — Ghana
- PEFA certification — Public Expenditure and Financial Accountability
Registrations and affiliations
- Ordre des experts-comptables, Paris Île-de-France
- Compagnie régionale des commissaires aux comptes of Versailles et du Centre
- Compagnie des conseils et experts financiers
- Ordre des experts-comptables et comptables agréés du Bénin
- Statutory auditor certified in sustainability assurance
Areas of practice
- Statutory and contractual audit
- Sustainability reporting assurance
- Business and damages valuation
- Contribution, merger and conversion audits
- Public finance and the PEFA framework
Countries
- France
- Canada
- Hong Kong
- South Africa
- Benin
- Burkina Faso
- Guinea
- Mali
- Niger
- Gabon
A chartered accountant and statutory auditor, Martial Kpochan is certified in sustainability assurance, the qualification required to carry out assurance engagements on sustainability information under the CSRD directive.
His audit career began in Paris, at Sacor Audit and then at Deloitte, working on listed industrial, energy and pharmaceutical groups under both French and US frameworks. He went on to practise in Montreal, at Picard Inc., and then in Johannesburg, where he was a member of the South African Institute of Professional Accountants. He founded Natray Consulting Group in 2008.
He now leads statutory and contractual audit engagements, business and damages valuation, and the full range of contribution, merger, conversion and special benefits audits. Certified under PEFA, the public financial management assessment framework developed by the International Monetary Fund and the World Bank, he also works with states and regional financial institutions.
Moussa Dramé
Financial expert, managing partner
Qualifications
- Diplôme supérieur de comptabilité et de gestion
- Specialist qualification in finance — École supérieure de gestion et finance, Paris
- Diplôme d'études comptables et financières
Career
- Deloitte & Associés — Africa Cluster, audit and advisory manager
- In Extenso Île-de-France — senior client manager
- Natray Consulting Group — managing partner since 2011
Areas of practice
- Audit of donor-funded projects
- Extractive revenue reconciliation
- Financial modelling and business plans
- Diagnostics and conversion of state-owned enterprises
- Accounting organisation and procedure manuals
Countries
- France
- Benin
- Burkina Faso
- Cabo Verde
- Côte d'Ivoire
- Gabon
- Guinea
- Equatorial Guinea
- Mali
- Niger
- Democratic Republic of Congo
- Senegal
A financial expert, Moussa Dramé built his career between owner-managed accountancy and international audit. He began at In Extenso Île-de-France, supporting directors of small and medium-sized businesses and independent professionals on their bookkeeping, taxation and payroll obligations.
He then joined Deloitte & Associés in Paris, within its Africa Cluster, working successively as senior, supervisor and manager in audit and advisory. There he led World Bank project audits, financial diagnostics of state-owned enterprises and extractive revenue reconciliation engagements. He joined Natray in 2011 as managing partner.
He led, as team leader, the collection and verification of hydrocarbon revenues in Equatorial Guinea, and supervised the reconciliation of mining revenues in Guinea. He supported the conversion of the national airports authority and the national electricity company into commercial companies in the Democratic Republic of Congo. He also leads the firm's financial modelling work.
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