Ujjwal Gupta

Chartered Accountant with comprehensive articleship experience at SS Kothari Mehta & Co. LLP, delivering assurance and advisory services across Statutory Audit, Internal Audit, ICFR/IFC Testing, CAG Audit, and IND AS Financial Reporting. Hands-on experience with listed and large corporate clients in the Manufacturing, Sugar, Ethanol, Distillery, Textile, Insurance, Renewable Energy, and Power sectors.

Proficient in SAP S/4HANA, IND AS, Companies Act, 2013, GST, Advanced Excel, and Power BI, with a strong track record of strengthening internal controls, identifying process improvements, and delivering risk-based audit insights. Recognized for analytical thinking, stakeholder management, problem-solving, and the ability to thrive in fast-paced, high-performance environments.

Associate - S S Kothari Mehta & Company LLP - New Delhi

(2023-04 - 2026-04)

• Executed statutory audits of listed and unlisted companies, including Alcobrew Distilleries India Ltd. (T/o>1800cr.), SMPP Ltd. (T/o>600cr.), and Sun RT Renewables Pvt. Ltd.(T/o>70cr.), in accordance with the Standards on Auditing (SAs) and the Companies Act, 2013.
• Performed audit planning, risk assessment, Tests of Controls (TOC), Tests of Details (TOD), and substantive audit procedures in accordance with SA 300, SA 315 (Revised) and SA 330.
• Audited key financial statement areas including Revenue (IND AS 115), PPE (IND AS 16), Leases (IND AS 116), Inventory & COGS (IND AS 2), Investment Property (IND AS 40), Borrowing Costs (IND AS 23), Provisions (IND AS 37), Payroll, and Borrowings.
• Prepared and reviewed Lead Schedules (LRs), performed debtor and creditor balance confirmations (SA 505), and participated in physical inventory verification (SA 501) for manufacturing clients.
• Reviewed financial statements for compliance with Schedule III (Division II) of the Companies Act, 2013, prepared CARO 2020 reporting, and assisted in drafting the Independent Auditor's Report in accordance with SA 700, SA 705 and SA 706.
• Worked extensively on SAP ERP (FI/MM) for audit execution, ledger scrutiny, transaction testing, analytical review, reconciliations, and extraction of audit evidence.
• Executed risk-based Internal Audits of leading manufacturing and process industries, including Dalmia Bharat Sugar & Industries Ltd., India Glycols Ltd., and Maharaja Shree Umaid Mills Ltd., covering Sugar, Distillery, Ethanol, Power, Textile, and Chemical sectors.
• Audited key business processes including Procure-to-Pay (P2P), Order-to-Cash (O2C), Inventory, Production, Payroll, Fixed Assets, and Contract Compliance, IT General Controls (ITGC) testing ensuring adherence to SOPs and internal policies.
• Prepared Quarterly Internal Audit Reports, tracked Action Taken Reports (ATRs), and leveraged SAP S/4HANA (FI/CO, MM, P2P & O2C) for data analytics and audit execution.
• Gained extensive industry exposure across Sugar, Distillery, Ethanol, Power, Textile, Manufacturing, and Chemicals, delivering value-added recommendations for process optimization, control enhancement, and regulatory compliance.
• Performed ICFR/IFC testing for clients including NDR Auto Components Ltd., Jay Ushin Ltd., Triveni Engineering & Industries Ltd., and India Glycols Ltd., in accordance with the Companies Act, 2013 and Guidance Note on Audit of Internal Financial Controls over Financial Reporting (ICAI).
• Prepared and reviewed Risk Control Matrices (RCMs), process narratives and walkthroughs for key business cycles including Procure-to-Pay (P2P), Order-to-Cash (O2C), Fixed Assets, Inventory, Payroll, Financial Reporting and Statutory Compliances.
• Assisted in the CAG Audit of Agriculture Insurance Company of India Ltd., performing substantive audit procedures over Premium Income.
• Assisted clients in the first-time adoption and implementation of IND AS and provided support for listing readiness, including financial reporting, disclosure requirements and compliance with applicable regulatory and governance frameworks.

CA Final - Chartered Accountancy - The Institute of Chartered Accountants of India (2026-05)

CA-Inter - Chartered Accountancy - The Institute of Chartered Accountants of India (2022-11)

CA-Foundation - Chartered Accountancy - The Institute of Chartered Accountants of India (2019-11)

B.com - Commerce - Delhi University (2019 - 2022)

Senior Secondary - Pt.

Deen Dayal

Upadhayaya (2018 - 2019)