Gaultier is an Associate Partner in the real estate audit department. He leads legal and contractual audits of regulated and non-regulated real estate vehicles and delivers on other audit related services. Gaultier has acquired a deep knowledge of real estate investment vehicles, working with major international players of the industry. He has extensive experience in consolidation, IFRS and Luxembourg legal and regulatory requirements. Gaultier joined KPMG Luxembourg in 2014 having previously worked for another KPMG member firm as an external auditor for commercial companies. He is a qualified Réviseur d’Entreprises (IRE - Luxembourg) and also holds the Diplôme d’Expertise Comptable (DEC - France).