Gaurav Gera

Level up as Associate Director from Manager in April 2024.

Led the Second Line of Defence (2LOD) reviews for close to 25 listed and unlisted engagements in sectors such as Consumer Markets, Automotive, Pharma, Cement, IT,Metals,Services and Manufacturing.

Scope of work included:

• Full lifecycle reviews: Planning to Completion.
• Ensure the review of the KCW file for documentation, including sections such as: engagement management, entity-wide procedures, Business processes including RMMs, estimates, information, and key KCW modules and sub-modules.
• Ensure compliance with KEGA and KAEG-I methodologies for audit and assurance workflows.
• Fraud risk and materiality assessment.
• Journal entry testing, including ISA-315R.
• Business Process Reviews: O2C: Revenue & Receivables, P2P: Inventory, Purchases, & Cost of Sales, H2R: Payroll & Employee Lifecycle.
• Impairment assessment as per IAS 36 for tangible, intangible assets, and goodwill.
• Business Combinations and Going Concern Evaluations.
• Special Situations and SUTs.
• Group Audit (ISA 600-R)
• Financial statements, including disclosures, review.
• Audit reports, including IFC and CARO compliance.

Other firm initiatives:

• Lead trainer for assurance engagements in 2025.
• Lead consumer market engagements, and benchmarking exercises for three continuous years in 2LOD.
• Lead as EM for two years for BRSR and ESG reporting of leading consumer sector engagement for financial indicators.
• Collection and preparation of a listing of all audit engagements in India across all sectors for Milestone Monitoring (MMP), and I was part of a team that monitors compliance with MMP on a regular basis.
• Worked as a team member for Audit Quality Initiatives (AQI) for a few audit engagements.
• Preparation of PPTs for multiple prospective pursuit clients.
• DPP team member for three consecutive fiscal years and worked on formal and informal consultations, PIRs, and a few other initiatives such as Independent Director Publications, BRSR, and ESG consultations and PIRs.
• Lead various boot camp trainings, and manage for three consecutive years.

Recent Achievements:

• Certified BRSR specialization in July 2025 from ICAI.
• GRI Certification in FY 2023-2024 from KPMG.
• There are zero non-compliant (NC) files in 2025, in all three QP review audit engagements.
• Best Trainer Award in the 2024 Bootcamp.
• Certified Artificial Intelligence (AI) trainee from a firm-based global training course in 2025.

• Worked as Audit Incharge for 3 consecutive years on PCAOB engagement, which cleared the regulator review without any material findings on 20F reporting by India's leading metal and mining company.
• Worked on a limited review under Regulations 33 and 52 of SEBI.
• Worked on one of the largest power sector clients, with more than 100 subsidiaries, and listed on the NASDAQ stock exchange.
• Consolidation of multiple subsidiaries,
• SOX reporting , 20f reporting (both front and back half),
• Engaging with foreign component teams from multiple countries.
• Group reporting.

• ICAI Peer reviewer clearance for India's largest FMCG engagement,
• Transition from IGAAP to INDAS compliance for multiple engagements,
• Transition from Companies Act, 1956 to Companies Act, 2013 and rules compliance for multiple engagements,
• Ensured Compliance with newly introduced ICFR reporting,
• Compliance with Tax audits and Tax accounts,
• Compliance with various trainings including Ethics and Independence, Work Ethics, Team management and similar other trainings.
• Helped less experienced staff manage daily assignments.
• Maintained positive, professional working environment to optimise staff and customer satisfaction.

• Maintained robust financial records for business for regulatory reporting and taxation,
• Prepared quarterly tax returns and reviewed submitted documentation with auditors,
• Generated quarterly financial reports to detail company revenues and expenses,
• Coordinated month-end closing processes to ensure completion ahead of aggressive deadlines,
• Drafted periodic profit and loss reports to analyse trends and project future changes.