Gaurav Chauhan
Lead Associate
Summary
Financial Auditor with over 5 years of experience in statutory audits within the US financial services sector, including PropTech, Payments, lending, and BDA. Expertise in managing complex audit engagements across the US, UK, and India. Demonstrated ability to lead audit teams and ensure timely delivery in fast-paced environments. Focused on enhancing collaboration, optimizing processes, and ensuring compliance with regulatory standards.
Overview
11
11
years of professional experience
2
2
Languages
Work History
Lead Associate
Voya India
08.2025 - Current
- Prepared disclosures included in SEC filings for Voya Financial, Inc. and its insurance subsidiaries, including XBRI tagging for 10-Q and 10-K filings.
- Prepared analytical reports using analytical skills and procedures to assist with the understanding and validation of financial statements and disclosures.
- As part of the monthly close process, I analyzed the missing product report from EBX software and compared it to the Oracle product report to identify any discrepancies.
- As part of the monthly close process, I performed the TB validation task to compare Voya India TB (prepared as per Fusion) against Voya US TB (prepared as per Oracle) to identify any variances and also explain long-standing variances to management and auditors.
- Coordinate, conduct, and document workpapers of financial reporting activities in accordance with company policies, procedures, and SOX controls.
- Participate in and research SEC, GAAP, and statutory guidance, including performing peer research for various disclosures as necessary.
- Interact, communicate, and maintain liaison with other functional departments to ensure the quality, accuracy, and completeness of the financial reporting disclosures included in Forms 10-Q and 10-K, and other US GAAP financial statements.
Audit Senior
Deloitte & Touche (US Offices in India)
04.2022 - 02.2025
- Led statutory audits and interim reviews of US-based companies in various sub-sectors, including PropTech, Payments, Lending, etc., ensuring compliance with PCAOB auditing standards, SEC reporting requirements (10-K, 10-Q), and US GAAP.
- Reviewed and validated financial statements, assessing compliance with PCAOB and SEC independence standards, and documenting key audit procedures and findings.
- Performed detailed reviews of audit work papers and client documentation, including specific audit areas, ensuring adherence to PCAOB standards and Deloitte's audit methodologies.
- Conducted and reviewed risk assessments for balance sheet and income statement items using Deloitte's proprietary risk assessment tool (Signal) and qualitative and quantitative risk factors using Deloitte Omnia and guidance, identifying and allocating audit risk along with rationale.
- Regularly reviewed client-prepared accounting memos to evaluate the appropriateness of accounting treatment in line with US GAAP, PCAOB standards, and Deloitte methodologies.
- Performed walkthrough and reviewed flowcharts to understand and assess accounting processes, internal controls, and substantive audit responses.
- Tested and evaluated the design and operating effectiveness of internal controls in integrated (SOX 404b) and non-integrated audits, and identified process gaps, contributing to audit quality improvements and compliance enhancements.
- Independently researched and interpreted technical accounting guidance (GAAP and PCAOB standards) to validate complex accounting positions and ensure audit quality.
- Elevated AICPA audit files to PCAOB standards for S-1 filings and US non-listed companies, ensuring compliance with regulatory requirements.
- Tested loan originations, operating expenses, and interest expenses for US-based lending companies in the solar energy space, ensuring the accuracy and completeness of financial reporting.
- Managed and led multiple audit teams (the largest comprising 10+ members), driving high-quality deliverables, meeting strict deadlines, and ensuring seamless coordination with onshore and offshore audit engagement teams, including Partners and EQCR.
- Collaborated with cross-functional teams within Deloitte and client management, effectively communicating complex audit findings and recommendations.
- Led audit teams in performing detailed financial assessments for clients across various industries, identifying risks and opportunities for improvement.
Audit Senior and Audit Executive
KPMG Global Services
01.2020 - 03.2022
- Led audit engagements for diverse clients, conducting thorough assessments of financial statements and compliance with regulations.
- Reviewed budget planning and financial forecasting, ensuring accuracy in financial statements and reports.
- Performed testing and evaluated internal controls across balance sheet and income statement items, under UK GAAP. Conducted walkthrough and control testing, identifying control weaknesses, and proposing corrective actions.
- Performed detailed risk assessments on balance sheet and income statement items under UK GAAP.
- Mentored junior auditors, providing guidance on audit methodologies and best practices to enhance team performance.
- Led audit planning and execution, liaised between KPMG London teams and client management.
Audit Assistant Manager
Gulati Sandeep & Co.
09.2019 - 12.2019
- Conducted statutory audits for Indian non-listed companies, ensuring GAAP compliance.
- Prepared and filed ROC filings and income tax returns for individuals and companies.
Trainee
Gulati Sandeep & Co. and O.P. Bagla & Co.
03.2015 - 04.2018
- Conducted internal & statutory audits, ensuring compliance with Indian Accounting Standards (IGAAP).
- Evaluated company financials, tested internal controls, and identified operational inefficiencies.
- Prepared and filed income tax returns for diverse taxpayers, including HUFs, partnerships, and companies. Prepared & filed, statutory ROC forms for Indian companies.
Education
Chartered Accountancy - Financial Reporting, Auditing, Company Law etc.
Institute of Chartered Accountants of India
04.2001 -
Bachelor of Commerce - Commerce, Accounting, Auditing etc.
University of Delhi
Delhi, India 04.2001 -
High School Diploma -
C.B.S.E.
Delhi, India 04.2001 -
Skills
- Statutory Audit & Financial Reporting
- Risk Assessment & Internal Controls
- Budget & Variance Analysis
- Variance analysis
- Cross-functional collaboration
- Process Improvement & Team Leadership
- MS Office Tools
- Tableau
- Quick Books
- COSO framework knowledge
- MIS Reporting
- SOX Compliance
- SOX Control Testing
- US GAAP
- PCAOB & IFRS Compliance
- Netsuite
Awards
Applause Award (Deloitte)
ADDITIONAL INFORMATION
- Hobbies: Cricket, Play Station, Football
- Languages: English, Hindi
Timeline
Lead Associate
Voya India
08.2025 - Current
Audit Senior
Deloitte & Touche (US Offices in India)
04.2022 - 02.2025
Audit Senior and Audit Executive
KPMG Global Services
01.2020 - 03.2022
Audit Assistant Manager
Gulati Sandeep & Co.
09.2019 - 12.2019
Trainee
Gulati Sandeep & Co. and O.P. Bagla & Co.
03.2015 - 04.2018
Chartered Accountancy - Financial Reporting, Auditing, Company Law etc.
Institute of Chartered Accountants of India
04.2001 -
Bachelor of Commerce - Commerce, Accounting, Auditing etc.
University of Delhi
04.2001 -
High School Diploma -
C.B.S.E.
04.2001 -