Dray & Dray

About Dray & Dray

The Dray & Dray accounting firm is headed by Elyahou Dray & Nathaniel Dray.

Within the firm, we put our Israeli experience to the benefit of the French-speaking public. We are at your side to advise and support you.

We help companies (SARL or independent) in their development by providing tailor-made service and advice adapted to each structure.

We also assist individuals in the private management of their wealth and tax optimization.
We regularly post articles that discuss economic and fiscal laws in Israel on our Dray & Dray Blog.

By choosing Dray & Dray, you benefit from the advice of a trusted partner, present on a daily basis to help you make the right management decisions and secure your choices. We will be happy to receive you in Tel Aviv or Jerusalem.

Elyahou Dray

Founding partner

Elyahou is rigorous, technical, and has a taste for the meticulous nature of accounting operations.
His main asset is his ease with technical functions and his broad vision of all the various business aspects.

Cabinet Expert Comptable Dray & Dray
Cabinet Expert Comptable Dray & Dray

Nathaniel Dray

Founding partner

Nathaniel, is the spirit of consulting, and the ease of negotiation.
An analytical mind that earned him the title of Major of National Excellence by the Order of Chartered Accountants in Israel.

Boruch Levenson


Boruch studied at the Jerusalem College of Technology and followed on to also join the UK’s ACCA Board of Accountants.

His experience lies in the International tax compliance and planning for Individuals, Corporations and Trusts.

A family spirit

Here it is not a profession that we exercise, but a family tradition that is passed on and shared. The qualities of each Dray are part of a family DNA driven by values of professionalism and thoroughness consolidated generation after generation.

A solid and broad experience of the profession

The expertise of the Dray brothers is rooted in solid experience acquired before setting up on their own. One practiced at an Israeli public accounting firm and the other at the Israel Securities Authority (“Israel Financial Markets Authority”) which controls the Israel Stock Exchange.

Personalized support

The Dray & Dray firm is committed to supporting its clients in the most personalized way possible, and to ensuring the greatest possible assistance and availability.

Management solutions

The Dray & Dray frim sets up tailor-made solutions, diagnostics and management tools for each “client” company, in order to improve and optimize their management as much as possible.

Multi-sector support

The skills of the Dray & Dray firm are not limited to a specific field of activity. Whatever the sector, the partners adapt to the needs.

Partial or full accounting packages

Whatever your structure, the Dray & Dray firm offers you to adapt its support by choosing a partial or complete accounting package with financial & administrative functions.