Harshit Gupta

Assisted in statutory audits and limited reviews of listed and private companies under Ind AS across Geospatial Technology, FMCG & Cement Manufacturing and Ed-Tech sectors, with turnover ranging from Rs. 200 Cr to Rs. 10000+ Cr. Conducted ICFR testing and substantive procedures across 5 business cycles (procurement, inventory, payroll, treasury, fixed assets), identifying control deficiencies reported to management. Independently led audit of revenue, borrowings, investments, loans, PPE, CWIP, ESOP and leases across multiple engagements.

Article Trainee - BDO India LLP (MSKA & Associates LLP)

(2025-07)

• Assisted in statutory audits and limited reviews of listed and private companies under Ind AS across Geospatial Technology, FMCG & Cement Manufacturing and Ed-Tech sectors, with turnover ranging from Rs. 200 Cr to Rs. 10000+ Cr.
• Conducted ICFR testing and substantive procedures across 5 business cycles (procurement, inventory, payroll, treasury, fixed assets), identifying control deficiencies reported to management.
• Independently led audit of revenue, borrowings, investments, loans, PPE, CWIP, ESOP and leases across multiple engagements.
• Conducted Journal Entry (JE) and Related Party Transaction (RPT) testing, supported CARO 2020 reporting and led physical asset verification at plant sites across manufacturing clients.
• Assisted in due diligence procedures for entities acquired under the Corporate Insolvency Resolution Process (CIRP), including ledger scrutiny, background checks and financial information review.
• Assisted in audit planning, risk identification, materiality determination and sample size calculation.
• Assisted in IPO engagements for 3 entities with turnover of Rs. 600+ Cr, including special purpose audit of restated financial statements and review of financial information included in offer documents.
• Supported DRHP/RHP processes through review of financial schedules, disclosures, certifications and circle-up procedures in accordance with applicable SEBI requirements.
• Performed post-listing Limited Reviews for two consecutive quarters, including audit procedures over revenue, receivables, IPO fund utilization and regulatory disclosures.
• Prepared Client Acceptance & Re-acceptance (CARA) documentation for 5+ entities (including a listed telecom company ~Rs. 43,000 Cr turnover), covering due diligence and background checks.
• Performed risk assessment, independence and conflict checks ahead of engagement acceptance, including review of financials, auditor reports and regulatory compliance.
• Conducted Tax Audits under Section 44AB of the Income-tax Act, 1961, ensuring reconciliation of financial statements and compliance with applicable tax and reporting requirements.
• Assisted in certification engagements relating to Security Coverage Ratio, Covenant Compliance, Turnover and IPO Fund Utilization certificates.

Growth & Community Intern - Avalanche (Crypto Startup)

(2020-09 - 2021-07)

• Managed Telegram and Discord communities comprising 3,000+ members, serving as the primary point of contact for user queries, announcements and project updates.
• Coordinated communications across Telegram, Discord, Twitter (X), and Medium relating to product releases, roadmap updates and partnership announcements.
• Researched cryptocurrency projects, token economics and industry developments to support community communications and project awareness.

CA Intermediate - Institute of Chartered Accountants of India (2025)

Bachelor of Commerce - D. G. Ruparel College of Commerce and Economics (2024)

CA Foundation - Institute of Chartered Accountants of India (2022)

Class XII (Commerce) - Chetana College of Commerce and Economics (2021)