Bray and Associates

The Firm

Bray & Associates is a progressive firm of Chartered Accountants with offices in Sydney and Bowral. With modern communication systems, we successfully service clients across Australia and around the world.

Bray & Associates was founded in 1977 by Mr Peter Bray. The firm has two partners – Martin Fenaughty, who is based in Bowral, and John Cary, who works from our Sydney office. Peter Bray resigned as partner in 1999 however remains as a consultant to the firm.

The practice specialises in providing a full range of financial and taxation services.

Services provided include the following:

  • Compliance accounting;
  • Management accounting;
  • Finance procurement;
  • Taxation compliance and advice;
  • Business planning and structures;
  • Budgets and Cash flow preparation and management;
  • Business viability analysis;
  • External and internal audit;
  • Acquisition and divestment strategies;
  • Business Valuations and Due Diligence;
  • Litigation support;
  • Corporate secretarial;
  • Computer advice and assistance;
  • Superannuation and retirement planning
  • Estate planning;
  • Goods & services tax advice and compliance.

The firm provides a confidential and personalised service and endeavours to adapt a practical approach when dealing with paper work and statutory requirements.

Bray & Associates employs a number of accountants most of whom are either Chartered or CPA and several bookkeepers and administrative support staff. All are dedicated to providing value to our clients – we work closely with our clients to ensure the maximum benefit accrues from each assignment.


* Download the Curriculum Vitae of MARTIN F FENAUGHTY (partner)
* Download the Curriculum Vitae of JOHN W CARY (partner)

The Sydney Staff


John Cary

John Cary - Director

John was appointed a partner of Bray & Associates in 1992 and is based at the firm's Sydney office. John has a Bachelor of Economics from Macquarie University and is a member of the Institute of Chartered Accountants in Australia and New Zealand.

John is also a Registered Tax Agent, Company Auditor, SMSF Auditor and Law Practice Trust Account External Auditor.

With over 35 years of experience working in the profession he has specialised in business and taxation advice to small to medium size businesses. He has also advised overseas entities in setting up in Australia.

Other areas of experience include business sales and acquisitions, succession planning, estate planning and mediating in family law property settlements.

Suraj Gill

Suraj Gill - Tax Director

Suraj works with clients facing complex tax problems or those needing to achieve particular commercial outcomes. Suraj dedicates most of his time helping clients find the solutions that meet not only their tax requirements but their business needs.

Suraj has more than 18 years of experience in the profession, working with Big 4 and mid-tier firms, and joined Bray and Associates in November 2010. He is a Tax Director at our Sydney Office. Suraj has a Masters of Taxation Law from Sydney University, is a Chartered Accountant, Chartered Tax Adviser, Registered Tax Agent and has been a Tax Presenter at Professional Development seminars.

Suzanne Goodall

Suzanne Goodall - Business Services Manager

Based at our Sydney office, Suzanne is an experienced Business Services Manager with a over 25 years experience in business and advisory services in public practice, in small, mid-tier and second tier firms in Sydney and Canberra, along with working with Big 4 on audits and projects. Suzanne specialises in business and taxation advice to small and medium sized businesses and family groups. Suzanne has a Bachelor of Business degree, a diploma in Financial Planning and is a member of the Institute of Chartered Accountants in Australia and New Zealand.

The Bowral Staff


Peter Bray

Peter Bray- Founder

Peter is a Chartered Accountant who founded the practice in 1977 with offices in Moss Vale and Sydney CBD.

Peter began his career with PriceWaterHouse and went on to executive roles in large Australian Agricultural companies. While Peter retired as a Partner in 1999, he is still actively involved as a Consultant to a number of our clients.

Martin Fenaughty

Martin Fenaughty- Director

Martin joined the firm in 1988, was appointed a partner of Bray & Associates in 1992 and is based at the firm's Bowral office. Martin has a Bachelor of Business Studies from the University of Technology Sydney and is a member of the Institute of Chartered Accountants in Australia and New Zealand. Martin is also a Registered Tax Agent and SMSF Auditor.

With over 40 years of experience working in the profession he has specialised in business and taxation advice to small to medium size businesses. Industries that Martin has advised over the years include Primary production, Travel, hotels and motels, Property development, Medical and health, Motor dealerships, Printing, Retail outlets, Tradesmen, Legal professional partnerships, Large family investment groups and Offshore investors.


Kristina Freire

Kristina Freire - Tax manager

Kristina joined the firm in September 1999 with nine years experience in public practice and commerce. Her focus since joining Bray & Associates has been accounting and taxation services to small to medium size enterprises, investors and High Net Worth individuals.

Kristina is a Chartered Accountant and a graduate of the Australian Institute of Company Directors. She also serves on the Board of BDCU Limited.

Nigel Lusk

Nigel Lusk - Senior Manager

Nigel joined the firm in 2005 and has worked in public practice accounting firms for over 25 years. He is a senior manager in business services in our Bowral office. Nigel is a Certified Practising Accountant (CPA) with a Bachelor of Commerce and is Xero Certified. He is experienced in all areas of accounting, auditing, payroll and taxation. Working closely with clients, Nigel ensures that all compliance obligations are met. Nigel deals mainly with small and medium sized enterprises and has extensive experience with primary production clients. Nigel undertakes the majority of the firms SMSF audits.

Outside of work Nigel has a large garden, cooks and loves to travel.

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