M. Rayappa Nayak & Co. is a firm of Chartered Accountants based in Mangaluru, Karnataka, with a professional standing of over three decades. The firm was established in the year 1989 as a sole proprietorship concern and has subsequently been reconstituted as a partnership firm, registered under the Chartered Accountants Act, 1949.

The firm is engaged in providing professional services in the areas of audit and assurance, direct and indirect taxation, accounting, and management consultancy, in accordance with applicable statutory and regulatory requirements.

The firm is supported by a team of more than 20 qualified and semi-qualified professionals, who collectively contribute to the execution of assignments with due professional care, independence, and adherence to ethical standards prescribed by the Institute of Chartered Accountants of India (ICAI). .