CA ANKIT MODI

Client's handled:

Farmer's Business Network, Inc. (FBN)

Cava Group, Inc.

Super Micro Computer, Inc.

T-Mobile

Intelligent Medical Objects (IMO)

Inovalon Holding Inc.

Warner Music Group (WMG)

Intapp Inc.

1. Lead the year-end statutory audit, including work on areas such as Revenue (ASC 606), Intangibles Impairment Assessment, 409A valuation, convertible note valuation, contingent consideration, Journal Voucher (JV) assessment, including consolidation per ASC 810, and Fraud Risk Assessment, including Journal Entry testing.

2. Worked with the national office on the going concern assessment.

3. Lead the risk assessment, including determining materiality, scoping of the accounts balance, and planning the scope and timing of the audit in conjunction with the audit committee and partner.

4. Handled a team of 5-10 people, including working on design and implementation, as well as the operating effectiveness of SOX controls.

5. Worked on the ECL model assessment, and debt extinguishment per ASC 405, and ASC 470.

6. Identified the misstatement amounting to USD 32M on the fair value of convertible notes, and USD 6M on the revenue cutoff, which was subsequently corrected.

7. Lead the PCAOB engagement and handle areas related to accounts receivable, accounts payable, debt, payroll, and control testing—design and operating effectiveness.

8. Lead the quarterly filing (10-Q) of PCAOB clients independently.

9. Worked on acceptance and continuance, including background checks and conflicts checks of KMP.

Drafted and executed the audit report, deficiencies, and MRL at year-end.

10. Successfully handled the Firm Quality inspection, with no adverse comments.

1. Handled statutory audits, tax audits across the telecommunication, media, and technology (TMT) industry for listed, private, and start-up companies from planning to audit execution and conclusion phases.

2. In hand Experience working on a Global Client (Agilent Group) for 10 Countries in Scope for Statutory Audits across different geographies.

3. Worked on SOX Controls, Entity level risk, Risk assessment across the different geographies.

4. I had worked on areas like revenue for the telecommunications industry, deferred revenue, payroll, interconnect revenue, etc.

5. Advised and helped the client implement IFRS 16 (leases) in the books of accounts.

6. I had worked on e-commerce, private clients, tax audits, and transfer pricing audits.

1. Handled statutory audits and tax audits across the telecommunications, media, and technology (TMT) industry.

2. Worked on IND AS 115 Revenue Recognition Model, trade receivable, and ECL models.

3. Prepared KAM-based audit report, planning procedures, and analysis of going concern.

4. Independently handled the statutory audit of APCO Worldwide, Skills India Private Limited, and Limeroad.com. Worked on the limited review of Homeshop18.