RAHUL SHARAMA

Leadership role -

• Managed audit engagements from planning to reporting for clients across manufacturing, technology, and not-for-profit sectors.
• Supervised and reviewed work performed by junior team members and ensured timely completion of audit milestones.
• Coordinated directly with CFOs, finance controllers, and client stakeholders for issue resolution and closure of audit observations.
• Led engagement teams during statutory audits, stock audits, and limited reviews.

Functional Role -

• Managed statutory audit engagements for three key clients, including a listed automotive components manufacturer, a leading private-sector ATM manufacturing company with annual revenue exceeding ₹5,000 crore, and a prominent Section 8 entity engaged in providing club and recreational services.
• Executed audit planning procedures, including evaluation and testing of Internal Financial Controls (IFC), to identify key risks, control gaps, and areas requiring substantive audit focus.
• Performed substantive audit procedures across key financial statement areas, including revenue, inventory, trade receivables, trade payables, lease liabilities, employee benefits, and property, plant & equipment (PPE).
• Participated in physical inventory observations and stock audits, evaluated inventory valuation adjustments, and reported discrepancies identified during verification procedures.
• Prepared and reviewed audit deliverables, including financial statements and disclosures, statutory audit reports, IFC reports, CARO reports, limited review reports, and Audit Committee presentations.
• Executed tax audit assignments and processed regulatory certificates in accordance with applicable statutory requirements.

• Supported the implementation and compliance assessment of Ind AS, Companies Act, and CARO reporting requirements across financial reporting processes.
• Assisted in the preparation of Consolidated Financial Statements, including reconciliation of inter-company balances and consolidation workings.
• Conducted trade receivables and trade payables reconciliations, resolved outstanding differences, and strengthened the accuracy of financial reporting.

• Executed substantive audit procedures across major Balance Sheet and P&L line items.
• Performed journal entry testing and data analytics to identify exceptions and unusual transactions.
• Evaluated Internal Financial Controls (IFCoFR) through control testing and risk assessment.
• Conducted physical inventory verification and validated inventory records.