Luc Nicolas Marty

Luc Marty is a Partner at 2 STEPS BEYOND, where he focuses on disputes and litigation support, international arbitration, fraud and forensic investigations, and business valuation. A Certified Public Accountant (expert-comptable) and former registered auditor, he has more than thirty years of experience in financial advisory and forensic accounting, including twenty-seven years as a Partner at Mazars (1998–2025), where his practice was dedicated to disputes, business fraud investigations, and due diligence and shareholder-agreement matters. Since 2005, he has acted as a financial and quantum expert in a large number of domestic and international disputes before ICSID, UNCITRAL, ICC and ad hoc tribunals, with cross-examination experience in English and French. He has been appointed as party expert, tribunal-appointed expert and ICC-appointed neutral expert (ADR/expertise), in more than twenty major arbitration and litigation matters with amounts in dispute ranging from a few million to over one billion US dollars, across the energy, oil and gas, telecommunications, aeronautics, mining, banking, infrastructure and concession sectors. Since 2010, he has additionally been appointed on more than fifteen occasions as an independent expert under Article 1592 of the French Civil Code to resolve price disputes between buyers and sellers (earn-outs, completion accounts, KPI-based price adjustments). As a mediator with the IEAM (trained with CMAP, 2010), he has also acted as conciliator in commercial disputes. His forensic and investigative work includes accounting, VAT and tax fraud, embezzlement and data-stream fraud, with large-scale investigations conducted for French groups and their subsidiaries in Japan, Africa and Latin America, corruption inquiries in the automotive and telecom sectors, and anti-money-laundering investigations on behalf of a European country's banking and AML authorities. From 2013 to 2017 he served as expert advisor to the Financial Irregularities Authority of the European Parliament. He has further acted as independent expert in matters supervised by the French financial markets regulator (AMF), for the French Competition Authority, jointly for a State, the World Bank and a Turkish public entity, and for the Commercial Court of Rouen in a €350 million restructuring. Luc Marty is a registered expert with the Versailles High Court (since 2014), the administrative High Courts of Paris and Versailles (from 2020 to 2025) and the ICC/CPI (since 2020). He is a member of the Institut d'Expertise, d'Arbitrage et de Médiation (IEAM, since 2013), an expert of the CMAP, and a CNECJ-trained forensic accountant. He lectures at the École Nationale de la Magistrature, training commercial judges on business valuation and damages assessment, and for LexisNexis on the assessment of damages. He holds degrees in Economics and Finance from Sciences Po Paris (1984) and in Economic Sciences from the University of Nancy II (1983), is a graduate of the Institut d'Études Judiciaires of Rouen (2007), and is has recently completed courses in commercial and insolvency law at Sorbonne Université. He works in French and business English, with basic German.