SAI ROHITH GORLA

Professional Experience

Audit & Assurance

• Developed and executed risk-based audit plans aligned with client requirements and regulatory frameworks.
• Coordinated with clients to obtain critical documentation, ensuring completeness and accuracy of audit evidence.
• Reviewed financial statements for compliance with applicable accounting standards and reporting frameworks.
• Supervised and trained junior team members on audit procedures, enhancing team efficiency and quality of deliverables.
• Ensured timely completion of audit engagements while maintaining high standards of quality and documentation.
• Stayed updated with evolving accounting standards, RBI regulations, and industry practices.

Bank Audit & Assurance (Statutory Central Audit – Banks)

• Executed Statutory Central Audits (SCA) for large public sector banks on a quarterly and annual basis.
• Led the finalization of LFAR for a CAG branch with advances exceeding ₹2,65,000 lakhs, involving detailed credit risk evaluation.
• Reviewed and validated regulatory certificates submitted by LHO (1300+ branches), including CCD, YSA, UFCE, CAR, and Interest Certification.
• Designed and implemented audit programs for LHO and branch audits covering:
  Project Finance and large exposures
  UFCE and CCDP verification
  Retail and Housing Loan portfolios
• Identified control deficiencies and ensured compliance with RBI guidelines and internal control frameworks.

IPO & Capital Markets Transaction Support

• Worked on a ₹500 crore IPO engagement at the UDRHP stage, supporting financial due diligence and regulatory filings.
• Conducted special purpose audit for stub period financials for inclusion in UDRHP and RHP.
• Finalized and issued certifications to merchant bankers, including comfort letter / certificates for RHP filing.
• Liaised with merchant bankers and client stakeholders to resolve queries and facilitate a smooth listing process.

• Performed 10+ statutory audits of companies (including Listed entity) across various industries, ensuring compliance with regulatory standards and financial reporting requirements with asset bases of upto 2,010 Crores
• Assisted clients in preparing financials and notes to accounts as per IGAAP & Ind AS compliant to Schedule III of Companies Act, 2013.
• Obtained a clear understanding of Internal control for Revenue from Operations and conducted a thorough analysis in Revenue recognition as per IND AS 115 in a Listed Entity engaged in Management and Consultancy.
• Analyzed internal controls by performing ICFR compliance audit for areas such as revenue & receivables, PPE, inventory, payroll cycle, P2P, FRP.
• Made surprise plant/store visits for physical stock verifications and physical cash verification and performed cut-off procedures

• Filed Monthly returns of GST (GSTR1 & 3B)
• Filed Quarterly TDS Returns