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Nicholas Guest is a partner specialising in audit, assurance, sustainability, and broader advisory services. He works closely with organisations to deliver high-quality financial reporting outcomes, providing clear and practical guidance across increasingly complex accounting and regulatory environments.  

With a strong focus on sustainability advisory, Nicholas supports clients to respond to evolving expectations around ESG performance, disclosure, and governance, helping embed sustainable practices into broader business and reporting frameworks. 

Relevant experience  

  • Co-heads HLB Mann Judd’s Sustainability Steering Committee, contributing to the Australasian Association’s internal approach and client service offering. 
  • Delivers assurance services that strengthen compliance, transparency, and governance, with a focus on practical, risk-based outcomes. 
  • Supports clients in navigating sustainability and ESG reporting requirements, including the integration of non-financial metrics into existing reporting frameworks. 
  • Works with organisations to measure, manage, and report on carbon emissions and broader sustainability performance. 
  • Advises on climate-related financial disclosures, helping clients align with evolving regulatory and stakeholder expectations. 
  • Provides guidance on embedding sustainability into strategy, risk management, and governance structures. 
  • Advises on acquisitions, divestments, capital raising, and broader transaction activity, including due diligence and financial reporting considerations. 
  • Prepares investigating accountant and independent expert reports. 
  • Provides business valuation expertise and supports restructuring and succession planning initiatives. 

A measured and commercially grounded approach underpins Nicholas’s work, enabling clients to navigate complex financial and transactional matters with confidence. Known for cutting through detail to focus on what matters most, he provides clear, well-judged advice that stands up to scrutiny. He builds strong, enduring relationships responsiveness, integrity and a consistent commitment to accountability and delivery. 


Areas of expertise

  • Assurance services
  • Business valuation
  • Merger and acquisition advisory
  • Transaction due diligence
  • Sustainability & ESG reporting
  • Business restructuring & succession planning
  • Preparation of investigating accountant reports
  • Preparation of independent expert reports

Qualifications & memberships

  • Bachelor of Commerce
  • Member, Chartered Accountants Australia and New Zealand
  • Business Valuation Specialist, Chartered Accountants Australia
  • Registered Company Auditor



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