gary1.jpg                   Gary L. Nayh, CPA, CFF

                         17800 Newburgh Rd., Suite 101
                         Livonia, Michigan  48152-2794
                         Phone: (734) 464-8990
                         Fax: (734) 464-1951
                         Email: gnayh@walnay.com






  • President of Walworth & Nayh, P.C.
  • Thirty-four years of experience in public and private industry accounting.  Thirty-two years of experience in forensic accounting and litigation support for both Plaintiffs and Defendants.  Private industry experience consists of financial management position with Detroit-based multinational law firm.  Analyzed economic damages for individuals and small businesses to multinational companies, including the following:  wage loss for self-employed individuals under Michigan No-Fault law; survivors' loss benefits for individuals under Michigan No-Fault law; loss of income for death, injury and job termination; loss of business income, including values and extra expenses; inventory, equipment and other contents losses; embezzlements; arson investigation for financial motive and fraud investigations.
  • Testified as expert witness in Federal and State Courts of Michigan on matters involving lost income, wage loss benefits under the Michigan No-Fault law and theft losses.
  • Some of the types of businesses reviewed include (not a comprehensive list):  manufacturing, retail/wholesale, service, agricultural and others.


  • M.S. - Finance, 1997; Walsh College, Troy, MI
  • B.S. - Business Administration with concentration in accounting, 1987; Lawrence Technological University, Southfield, MI
  • C.P.A., State of Michigan, 1992

Professional Associations

  • American Institute of Certified Public Accountants
    • Certified in Financial Forensics
  • Michigan Association of Certified Public Accountants

Teaching Activities

  • Assisted in the development and presentation of various seminars to insurance companies and in-house staff, including such topics as:
    • Self-employed wage loss benefits under Michigan No-Fault law
    • Survivors' loss benefits under Michigan No-Fault law
    • Employment/claim verification procedures with tax returns
    • Business interruption claims
    • Extra expenses